Organisers of bullfights must have a single contribution account code that is valid for the whole of Spain, for the purposes of contributions for bullfighting professionals.
From 1 January 2019 (R.D.L. 28/2018, of 28 December, BOE 29/12) the maximum Contribution Basis for common contingencies for all occupational categories of bullfighting professionals, which are set out in article 33.3 of the General regulations on contributions and payment of other Social Security entitlements, will be €4,070.10 euros/month.
The maximum limit for the Contribution Bases for professional bullfighters will be annual and will determined by calculating the maximum aforementioned monthly basis for a year.
The companies will report to the Social Security General Treasury the salaries actually paid to each bullfighting professional, in the calendar month to which the contribution refers.
This contribution is made on a fixed basis for each day that bullfighting professionals have performed, in accordance with the set amounts for each financial year and in accordance with the Trading Group to which they belong.
If the salary actually received by bullfighting professionals, calculated daily, is less than the bases set for each financial year, they will pay contributions on that salary.
The Contribution Basis for common contingencies cannot be less than the minimum daily amount of the Contribution Basis for their group or less than the general minimum limit for professional contingencies.
Contributions for occupational contingencies are calculated by applying the rates corresponding to activity CNAE 2009.u, Table I of the contribution scale currently in force (Additional provision four of Law 42/2006, of 28 December, on the 2007 General State Budget, as amended by final provision five of the R.D.L. 28/2018, of 28 December, for the regularisation of public pensions and other urgent measures in social, labour and employment matters.
Contributions made in this way are considered to be provisional.
Contributions documents are TC-1/19 and TC-2/19.
At the end of the financial year, the Social Security General Treasury will finalise the payments for employers and workers, taking into account the declared income and bases for each bullfighting professional.
Payment of contributions that become payable by the bullfighting professional as a result of the annual adjustment will be made using form TC-1/30.
During temporary disability, risk during pregnancy and/or maternity, the person who is responsible for making contributions is the worker, and the applicable rates for occupational contingencies are the rates corresponding to the respective economic activity of the current premium rates (Additional provision four of Law 42/2006, of 28 December, on the 2007 General State Budget, as amended by final provision five of the R.D.L. 28/2018, of 28 December, for the regularisation of public pensions and other urgent measures in social, labour and employment matters.
Occasional organisers of bullfighting shows must always pay their contributions before these shows are held.
To calculate contributions for the Special Agreement entered into prior to 1 January 1998 in the expired Special Social Security Scheme for Bullfighters the following coefficients will be applied:
0.94 if it includes cover for Medical Assistance.
0.77 if it does not include cover for Medical Assistance.