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Labor, 10/04/18

Now the self-employed have the possibility of changing their contribution base up to four times


 

 

Law 6/2017, of October 24, on Urgent Reforms of Self-Employment

 

As we mentioned in previous articles, the publication of the self-employed law: https://ambitassessor.com/blog/ca/emprendedores-autonomos-nueva-ley/ , was published in the Official State Gazette on October 24th.

From 01-01-2018, self-employed workers will be able to make up to four changes to their contribution base within each calendar year.

The deadlines for submitting applications for changes to the bases, as well as the effects that will occur from 01-01-2018, will be as follows:

  • Submission from January 1st to March 31st, effective from April 1st
  • Submission from April 1st to June 30th, effective from July 1st
  • Submission period: July 1st to September 30th, effective from October 1st
  • Submission from October 1st to December 31st, effective from January 1st (following year)

It should be noted that self-employed workers who, at the time the voluntary change of contribution bases takes effect, meet the circumstances of age, condition, activity, situation or number of workers in their service referred to in article 43.2, may only choose a base that is between the minimum and maximum limits established specifically for them in each year by the respective General State Budget Law.

If you require our assistance to obtain more information or have any questions, please contact us via email at ambit@ambitassessor.com or at our offices.

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