Special Schemes included in the General Scheme

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 base for each day that bull fighting 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 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.

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 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 bull-fighting 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 health care.
•  0.77 if it does not include cover for medical assistance.

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 artists, which are set out in article 32.3 of the General regulations on Social Security contributions and payment of other entitlements, approved by Royal Decree 2064/1995 of 22 December, will be €4,070.10 per month.

The maximum limit for contribution bases for artists' activities, for one or more companies, will be annual and determined by calculating the aforementioned maximum monthly basis for a year.

Companies shall communicate  through the computer services offered by the Social Security General Treasury  (RED Directo or SLD), the salaries actually paid to each artist in the calendar month to which the contribution refers.

They contribute monthly for all contingencies, using the bases set for each financial year, according to the income for each day that the artist has performed, with a maximum monthly limit, and regardless of the professional group in which they are included.

If the salary actually received by the artist, calculated daily, is less than the bases set for each financial year, they will pay contributions on that salary.

However, the contribution basis for common contingencies and unemployment cannot be less than the minimum amount for their group, unless this is less than the minimum basis set for the Special Scheme for Self-Employed Workers, in which case it will be this basis that is applied.

Contributions for work-related injuries and occupational diseases will be calculated by applying the rates corresponding to activities  CNAE 2009- 59, 60 and 90,  Table 1 of premium rates established by additional provision four of Law 42/2006, of 28 December, on the 2007 General State Budget, as amended by the fifth  final provision of RDL  28/2018, of 28 December , for the revaluation of public pensions and other urgent measures in social, labour and employment matters, without the contribution base being less than the minimum limit in force.

Contributions made in this way are considered to be provisional for workers.

At the end of the financial year, the Social Security Treasury General will finalise the payments for these workers due to common contingencies and unemployment, taking into account the declared income and the bases upon which contributions have been made. Workers are responsible for making this payment.

The paying in of contributions that become payable by the artist as a result of the annual standardisation will be done using form TC-1/30.

When they have received their final payment confirmation, these workers can opt to pay this amount or, because the calculation was made using the bases at which contributions were made and not the income received, there will be nothing to pay.

Nevertheless,  this option has an influence when taking into account the amount of days for which contributions have been made, for the purpose of their employment history.

The General Treasury can authorise that these contributions be paid in monthly installments (up to a maximum of six).

The applicable contributions in Special Agreements shall be calculated in accordance with the following coefficients:

• If, among the protected contingencies, the Special Agreement includes medical assistance: 0.94%
• If the special agreement, entered into prior to 1 January 1998, does not include medical assistance: 0.77%.