Congress approves the new quotas that will apply from 2023
Yesterday, with the support of the PP, the plenary session of Congress approved the reform of the Special Scheme for Self-Employed Workers (RETA) that puts an end to the free choice of the contribution base by this group. Since January, with the entry into force of the new regulations, most of the 3.3 self-employed workers who have been registered in Spain will have to make a forecast of net income in order, from certain sections, to adjust income and contribution.
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Help guide for freelancers
How are the sections finally?
Self-employed individuals who are natural persons will contribute according to their net income in annual computation. To determine the relationship between returns and contributions, the Ministry of Inclusion, Social Security and Migration and the main self-employed associations agreed in July on three tables of 15 sections for 2023, 2024 and, the final one, for 2025.
Next year the fees will go from 230 to 500 euros while in 2025 the minimum contribution will drop to 200 euros and the maximum will rise to 590 euros.
When does the RETA reform come into effect?
The new income-based contribution system comes into force as of January 1, 2023. Its implementation will be carried out gradually over the next three years.
How are the computable net returns calculated to know in which section I am?
To determine their net income, the self-employed who are natural persons must first subtract the deductible expenses from their income. Then, to the result of this first operation, they must add the total of the RETA quotas of the last year. Next, 7% (for generic expenses) is deducted from the result of that operation. Finally, it is divided by twelve. This final result is the one that must be consulted in the table to see what monthly price it corresponds to.
How to register in the quotation section that corresponds to us?
After making the forecast of the computable net income for that calendar year, we must communicate the result to the General Treasury of the Social Security through the space dedicated for them in the Import@ss portal.
What happens if I have chosen a contribution base that later does not correspond to my returns?
Once the calendar year ends, the General Treasury of Social Security and the Treasury will cross-reference the data on the expected returns and those finally obtained to determine how much we should have actually contributed. If we have contributed more, the difference will be returned to us before May 31 of the following year. They will do it ex officio, without having to request it.
If, on the other hand, we have earned more than expected and, therefore, we have contributed less than we should have, we will be informed of the amount that we will have to pay to settle the difference before the end of the month following the one in which we were report.
Can I change the contribution base during the year if I see that my returns are not going to adjust to the forecast?
Yes, you can do it up to six times in a year, but the change will not be made automatically. Every two months a date has been established (January, March, May, July, September and November 1) for the quotas to be updated, so that our change request will not be effective until the corresponding day according to when we’ve done it. If we request it, for example, between January 1 and February 29, the new price will be applied from March 1. Again we must go to the Import@ss portal.
Can I keep my base if it is higher than what would correspond to me according to my yields?
Yes, even if your yields are low, you will be able to maintain the base for which you were trading as of December 31, 2022 if it is higher than the one that would correspond to you in tranches.
What self-employed fee do those who register for the first time pay?
During the first twelve months, you will pay a fee of 80 euros per month, which you can extend for another year as long as your net income does not exceed the Minimum Interprofessional Salary.
What happens if the new regulations come into force while I have the flat rate of 60 euros?
You can continue paying 60 euros until the maximum established period of twelve months from registration runs out.