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.
As of 1 January 2017 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 3,751.20 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.
Companies report the salaries actually paid to each bullfighting professional in the calendar month corresponding to the contribution.
This contribution is made with a fixed basis for each day that bullfighting professionals have performed, in accordance with the fixed amounts for each financial year and the contribution 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 corresponding rates to the activity in CNAE 2009.u Table I of Premiums in force (Additional provision four of Law 42/2006 of 28 December, on the General State Budget for 2007, as amended by final provision eight of Law 48/2015 of 29 October, on the General State Budget for 2016).
Contributions made in this way are considered to be provisional.
The contribution documents are TC-1/19 and TC-2/19.
At the end of the financial year, the Social Security Treasury General will finalise the payments for the employers and workers, taking into account the income declared and the bases contributed for each bullfighting professional.
The paying in of contributions that become payable by the bullfighting professional as a result of the annual standardisation will be done 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 correspond 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 eight of Law 48/2015, of 29 October, on the 2016 General State Budget).
Occasional organisers of bullfighting performances must always pay their contributions before a performance.
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.