New contribution scheme for freelancers with effect from 01 January 2023.

Taxes in Spain

The implementation of this new contribution system, regulated in Royal Decree-Law

13/2022 of 26 June, will be carried out over a maximum period of nine years with periodic reviews every three years.  Before 1 January 2026, the Government will assess the application of the new contribution system over the following period, with a maximum of six years.

At the end of the aforementioned Transitional Period, the contribution of freelancers will be made according to the net income obtained in the exercise of their economic, business or professional activities.

For this reason, we would like to remind you that you have the opportunity to MODIFY THE CONTRIBUTION BASE of the Special Regime for freelancers and the contribution to be paid, within the limits allowed according to age and corporate aspects, until 30 SEPTEMBER, to take effect from 1 October.



. They must choose the corresponding  MONTHLY CONTRIBUTION BASE according to  their forecast net annual income obtained from their different professional or economic activities, even if the performance of some of them does not determine their inclusion in the Social Security System and regardless of whether they are carried out individually or as a partner or member of any type of entity, with or without legal personality, as long as they do not have to be registered as employees or employees treated as such.

. If income is expected to be lower than the minimum contribution base of tranche 1 of the General Table established for each financial year, a  MONTHLY CONTRIBUTION BASE lower than this must be chosen from the reduced Table of bases, which will be determined annually in the General State Budget Law.

. They will have to change the CONTRIBUTION BASE, in order to adjust their annual contribution to the forecasts they have of their annual net income, being able to choose any of the contribution bases included in the Tables.

. freelancers registered on  31 December 2022, until they choose another contribution base, will continue to pay contributions during the year 2023, applying to the December 2022 contribution base the changes established by the General State Budget Act of 2022.

. freelancers who, on 31 December 2022, are paying contributions on a higher contribution base than that which would correspond to their income, may maintain that contribution base, or a lower one, even if their income results in a lower contribution base than either of those bases.


They may change the contribution base for which they are obliged to pay contributions up to six times a year, choosing another within the minimum and maximum limits, provided that they so request from the TGSS, within the following deadlines:

–    1 March, if the application is made between 1 January and the last calendar day of February.

–    1 May, if the application is made between 1 March and 30 April.

–    1 July, if the application is made between 01 May and 30 June.

–    1 September, if the application is made between 01 July and 31 August.

–    1 November, if the application is made between 1 September and 31 October.

–    1 January of the following year, if the application is made between 1 November and 31 December.


The monthly BASES OF CONTRIBUTION chosen during the year will be provisional and will not become DEFINITIVE until they are regularised on the basis of the annual income reported to the Tax Agency in the following year.

Once the amount of the annual income has been established, the DEFINITIVE MONTHLY CONTRIBUTION BASE will be determined and the provisional contribution paid in the previous year will be regularised. If the provisional average contribution base is between the minimum and maximum base of the annual income bracket, the regularisation will not be made.

If the average provisional contribution base is lower than the minimum base of the corresponding bracket, you must pay the difference  between the two contributions by the last day of the month following the month in which you are notified of the result of the adjustment, without interest for late payment or any surcharge if paid on time.

If the average provisional contribution base is higher than the maximum base of the corresponding bracket, the Social Security General Treasury will automatically refund the difference, without interest, before 30 April of the year following that in which the Tax Agency has notified the Social Security General Treasury of the eligible income.

freelancers who have not submitted the Personal Income Tax Return or who do not declare income, for the purposes of determining their net income, as the direct estimation system is applicable, the  MINIMUM contribution  BASE of contribution Group 7 will be applied.

Before 31 December 2022, the Social Security General Treasury must be notified of the freelancers annual net income forecast for the financial year 2023, so that the contribution base chosen for the expected income range is applied with effect from 1 January 2023.

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