Registering as self-employed in Spain is a procedure that can generate a lot of confusion. This becomes even more noticeable with the new reform of the self-employed worker’s regime. Last July, the “real decreto 13/2022, of July 26” was approved, establishing a new contribution system for the self-employed or self-employed workers.
From reduced fees to contributions based on annual net yield, in this article, we will shed a little light on this topic to make it easier for you to understand the extent of the changes.
We find a new and reduced monthly rate of 80 euros in this new decree. This applies to those who register as self-employed between 2023 and 2025. This reduced quota will have a duration of 12 months. It can be extended for another 12 months if the income generated by the self-employed worker does not exceed the Interprofessional Minimum Salary (SMI). With this new rate, the self-employed worker would save a total of €916.38 during these first 24 months of contribution.
On the other hand, we also find the new term known as Net Yield. We obtain this performance as the result of subtracting from the total income, the necessary expenses incurred by the self-employed for the development of their activity. This net return will determine the price range in which we find ourselves.
The new contribution brackets vary from 230 euros to 500 euros per month for 2023. In 2024 it varies again, ranging between 225 and 530 euros per month. Finally, in 2025 we would have a section from 200 euros per month to 590 euros per month. Below you will find an explanatory table of all the sections and what they will have to contribute to the next year 2023.
Data: Ministerio de Inclusión, seguridad social y Migraciones
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