On January 1st, the new contribution system for the self-employed in Spain will come into force. From that moment on, a system of fifteen stretches will be progressively deployed (for 3 years) that determines the contribution bases and quotas based on the net income of the self-employed, as a transition to the definitive model of contributions for real income that will take place at the latest in nine years.
Here are all the dates you have to mark in red on your calendar from now until the end of 2023.
End of November 2022
Launch of the fee simulator in the public area of Import@ss. Without having to identify yourself, you can simulate the fee that you will have to pay as of January 2023 with the new net income contribution system. This simulator will ask you to choose one of the 15 sections into which the new contribution system has been divided and it will calculate the minimum and maximum quota that you can choose based on the selected section.
The new system comes into force. Throughout the month and until February 28, the self-employed may request from Social Security the monthly contribution base that adjusts to the net income that they expect to obtain on a monthly average throughout the year 2023. These base changes of listing will take effect on March 1st.
Together with said request for a change in the contribution base, they must communicate the amount of net income they expect to obtain.
March 1, 2023
Opening of the term to notify changes in the price range that will come into force in May. This month the Social Security will launch a simulator that will allow the self-employed person to carry out simulations based on their net income. In TAX we will indicate, if you want, what is your net return based on your income.
May 1, 2023
New term to notify possible changes in price brackets that will come into force in July.
July 1, 2023
New term to notify possible changes to the contribution base with entry into force in September.
September 1, 2023
New period enabled to notify a contribution base change with entry into force in November. This is the last change with effect on the fees to be paid in 2023.
October 31, 2023
Last day for the communication of activities and, where appropriate, participation in companies for the self-employed who were registered before January 1, 2023.
November 1, 2023
A new period is now open to notify a contribution base change which, in this case, will not take effect in 2023 and will come into force in January 2024.
In this infographic we summarize how the calculation of the contribution by sections works: