Self-employed workers have started 2023 with various changes that directly affected them. On January 1, the new contribution system for the self-employed based on real net income came into effect. This model will be rolled out progressively over the next three years -2023, 2024 and 2025- and establishes 15 sections with minimum and maximum bases, for which quotas of between 230 and 500 euros are applied, depending on the yields. One of the great novelties is that a flat rate of 80 euros is included, but this can only be enjoyed by part of the 3.3 million people subject to the Special Regime for Self-Employed Workers (RETA). This happened in July 2022 in the Council of Ministers, at the initiative of the Ministry of Inclusion, Social Security and Migration, led by José Luis Escrivá.
The flat rate consists of the payment of 80 euros for the self-employed quota, instead of the 193.94 euros of minimum quota that must be paid in 2022 to all new self-employed workers, regardless of their age.
Therefore, this rate is a bonus in the self-employed fee that they have to pay. The objective of the Government of Spain with the new contribution system is to adjust the payments to the maximum so that Social Security does not stop entering due to a more generic calculation. A definitive model is expected to be reached within nine months.
The self-employed that can be aggravated by the flat rate
During the following three years, between 2023 and 2025, workers who register in the Self-Employed Regime may request the application of a reduced fee -flat rate- of 80 euros per month in the first 12 months of activity. The request is made at the time of registering, as explained on the Social Security website.
In addition, at the time of registration, the self-employed with a disability equal to or greater than 33%, victims of gender violence or victims of terrorism may request a reduced fee of 80 euros during the first 24 months.
In turn, those who as of December 31, 2022 will be beneficiaries of the old reduced fee, will continue to enjoy it until the maximum established period expires, under the same conditions.
Can the flat rate be maintained for more than 12 months?
Once the first 12 months in which the flat rate is applied has elapsed, it can be extended for the following 12 months for the self-employed who anticipate that their annual net economic returns will be less than the annual Minimum Interprofessional Salary (SMI) that corresponds to that period and they request it in the service that will be enabled in Importass.
In the case of the self-employed with a disability equal to or greater than 33%, victims of gender violence or victims of terrorism, after the period of the first 24 months has ended, if their expected net income is equal to or less than the SMI, they may request the application of the reduced fee for the next 36 months, amounting to 160 euros.
However, those who enjoy these benefits may renounce them at any time, with effect from the first day of the month following the communication of the corresponding resignation. This request can be made through the service that will be enabled in Importass.
Requirements to benefit from the reduced fee
One of the main requirements to follow the flat rate is that the self-employed have not been registered in the two years prior to the effective date of the new registration, or three years, if they had previously received this deduction. Another condition is not having outstanding debts with Social Security and the Treasury, nor being a self-employed collaborator.
On the other hand, those who live in a municipality with fewer than 5,000 inhabitants will also be able to benefit for two years, with no income requirement below the SMI in the second year. But they will have to be registered at the time of registration as self-employed, register with the Treasury with a tax address in said municipality and register with the Treasury indicating the address where the activity will be carried out, so that it can be verified that it meets the requirement.
How to request the flat rate for self-employed
To request the flat rate for self-employed workers, you have to complete several procedures at the Treasury and Social Security. Thus, they must realize the census registration in the Treasury, to declare the professional activity that can be invoiced.
The next step is, within a period of 30 days, to manage the registration with the General Treasury of the Social Security and the affiliation in the RETA, which can be done through the TA0521 model and the DNI.
What cannot be missing is to register as a self-employed person through the following steps: registration in the simplified regime, registration in Tax on Economic Activities and registration in RETA. When the last registration is made, the State automatically applies the flat rate of 80 euros.
