1.- APPLICABLE REGULATIONS.
Article six of Royal Decree-Law 13/2022, of July 26, which establishes a new contribution system for self-employed workers and improves protection for termination of activity and amends Royal Decree 504/2022, of June 27, which amends the General Regulations on the registration of companies and affiliation, registrations, cancellations and variations of workers’ data in the Social Security, approved by Royal Decree 84/1996, of January 26, 1996, and the General Regulations on Contribution and Settlement of other Social Security Rights, approved by Royal Decree 2064/1995, of December 22, 1995, to update their regulation with respect to self-employed workers, establishes for workers included in the Special Regime for Self-Employed Workers (RETA) the obligation to communicate to the Social Security a series of data specified in points 1 to 8 of art. 30.2 of Royal Decree 84/1996, of January 26, 1996, which approves the General Regulations on the registration of companies and affiliation, registration, deregistration and variations of workers’ data in the Social Security.
2.- PREVIOUS CONSIDERATIONS.
With respect to the data to be communicated, the following preliminary considerations should be made:
1) As a general rule, no self-employed worker shall report the net economic income expected to be obtained during the calendar year, either directly through his activity as an individual and/or through his participation in a company (Single Transitional Provision Royal Decree 504/2022, of June 27 in the wording given by Royal Decree-Law 13/2022, of July 26).
2) For self-employed workers who were already registered on January 1, 2023, there is no legal obligation to choose in 2023 a provisional contribution base different from the base for which they were contributing in January 2023, although there is the possibility of doing so to reduce the amount of the eventual regularization to be carried out by the Administration once the year 2023 has ended (Second Transitional Provision of Royal Decree-Law 13/2022, of July 26).
3) Regarding the regularization of contributions, in the year 2024The State Tax Administration Agency and the Social Security will cross-check this data to determine the definitive contribution base for each self-employed person in 2023 (based on the net income actually obtained) and will regularize any possible differences in the contribution (without interest or surcharge) by means of a supplementary liquidation, to be paid in a single paymentThe Company is required to pay the Social Security contributions during the month following the month of notification (art. 46 of the General Regulations on Contribution and Settlement of other Social Security Rights, approved by Royal Decree 2064/1995, of December 22).
3.- DATA TO BE COMMUNICATED AND OBLIGATED PARTIES.
The following data must be reported to the Social Security, in accordance with the terms set forth in art. 30.2 of Royal Decree 84/1996, of January 26, 1996, approving the General Regulations on the registration of companies and affiliation, registrations, deregistrations and variations of workers’ data in the Social Security:
3.1. Corporate self-employed.
All workers who are registered in the RETA due to their relationship with a commercial company, whether or not they also carry out another self-employed activity that could determine their inclusion in the RETA as an individual, must notify the Social Security:
1. Company name and tax identification number of the companies or communities of property of which they form part.
2. Identification of persons related to the company and position of director or administrator or provision of other services for the company.
3. Percentage of equity interest.
Name and surname(s) and National Identity Card number or equivalent of the family members with whom the self-employed worker cohabits.
3.2. Economically dependent self-employed (TRADE).
Self-employed workers who are economically dependent must notify the Social Security:
1. Tax identification number of the customer on whom they are economically dependent.
3.3. Self-employed professionals.
Professionals registered in the RETA, who must be registered in a professional association in order to carry out their activity, must notify the Social Security:
- Professional association to which they belong.
- In the case of health professionals, tax identification number of the company or companies for which the private complementary activities are provided.
3.4. Self-employed collaborators.
The direct relatives of the self-employed individual, registered in RETA as collaborating self-employed, must notify the Social Security:
1. Name and surname(s) and national identity card number or equivalent of the self-employed worker in whose economic or professional activity the family members work.
4.- FORMS OF DATA COMMUNICATION AND DEADLINE.
The communication of this data must be made telematically by any of these means before October 31, 2023:
- If you have RED authorization, through the same.
- If you do not have RED authorization, through the following link:https://portal.seg-social.gob.es/wps/portal/importass/importass
5.- EFFECTS OF NON-COMPLIANCE.
Articles 28 and 37 of Royal Decree 84/1996 of January 26, 1996, which approves the General Regulations on the registration of companies and affiliation, registration, deregistration and variations of workers’ data in the Social Security, contemplate the possibility that, in the event of a breach of the obligation to communicate the data, the Provincial Directorate of the General Treasury of the Social Security or Administration of the same, will inform the Labor and Social Security Inspectorate for the appropriate purposes in each case.SEPTEMBER 2023.