New Self-Employed Regulation. Quote based on real income obtained

We inform you about the NEW REGULATION, which will come into force on January 1, 2023, which affects the contribution bases and quotes for the self-employed.

Starting next year, workers registered in the SPECIAL REGIME FOR SELF-EMPLOYED WORKERS must contribute based on the actual income obtained.

For this purpose, it establishes a table of 12 sections in the general table and 3 sections in a reduced table, where, depending on the expected income, it will be needed to choose between a minimum and a maximum contribution.

The free base option that we had until now disappears (with the exception of the bases limited by age), and it will not be possible to contribute below or above the base to which it corresponds in the section based on declared income in income tax.

However, those self-employed who, as of December 31, 2022, were contributing for a base HIGHER than the maximum that would correspond to them per section, may maintain this higher base, or choose the one that corresponds to them depending on the section in which they are.

Important: if you are interested in your base being increased ABOVE the maximum of your section, please contact us before September 27, 2022, since any base change must be processed BEFORE September 30.

We remain at your disposal to personally inform you of your specific situation.