Information to determine net performance
We inform you of everything you need to know to determine the net return.
With effect from January 1, 2023, a new Social Security contribution system is established for self-employed or self-employed workers based on annual net income , obtained in the exercise of all their economic, business or professional activities, individually or as a partner or member of any type of entity.
The computable net income of each of the activities carried out will be calculated in accordance with the provisions of the IRPF rules and with some particularities depending on the group to which they belong.
Depending on the method of determining the net income of the activity , the net income that can be computed for the purposes of calculating contribution quotas can be obtained as follows:
The sum of the amount of the following boxes of the Income Tax return:
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Box 0224:“Net return”
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Box 0186:“Social Security contributions or contributions to alternative mutual societies of the owner of the activity”
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Activities other than agricultural, livestock and forestry activities
The amount of box 1465: “Previous net income” from the Income Tax return.
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Agricultural, livestock and forestry activities
The amount of box 1539: “Minorized net income” from the Income Tax return.
Obtaining other income
Box 1577 of the Income Tax return , includes the net income attributed to the partner, community member or participant of the entity . But this box DOES NOT exactly reflect the computable returns to be taken into account to determine the contribution base .
Depending on the method of determining the net income of the activity of the entity under the income attribution regime, the net income that can be computed for the purposes of calculating contribution quotas can be obtained as follows:
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Normal direct estimate
The amount from box 1577 of the Income Tax return.
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Simplified direct assessment
The amount from box 1577 of the Income Tax return.
The amount from box 1579 “Deductible provisions and expenses that are difficult to justify” must be subtracted.
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Modules
To determine the performance, the amount attributable to partner, community member or participant must be calculated, which is equivalent to the amount that would correspond to him if the activity were carried out individually, that is, :
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Activities other than agricultural, livestock and forestry activities
The amount of box 1465: “Previous net performance” .
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Agricultural, livestock and forestry activities
The amount of box 1539: “Minorized net return” .
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The following will be considered self-employed workers with corporate activities:
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People who have shares that represent 33%, or more, of the share capital of a company.
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Persons who perform leadership and management functions of a company, when their shares represent 25% or more of the share capital.
To determine the net income, the following will be computed in addition to the income that they could obtain from their own economic activity carried out on an individual basis :
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Full income from movable capital, in cash or in kind, derived from their status as partners and/or administrator.
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Income from work derived from the activity in said entities.
Particular case: For corporate self-employed persons who provide their services to professional entities, the returns from the economic activity must be taken into account.
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Working members of associated work cooperatives
For the purposes of determining the net income, in addition to the income they could obtain from their own economic activity , the full income from work or movable capital, monetary or in kind, derived of their status as worker members of associated worker cooperatives.
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Industrial partners in regular general partnerships or limited partnerships.
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Community members of Communities of Property and partners of irregular civil societies.
- Working partners of labor companies when their participation in the capital stock together with that of their spouse and relatives by blood, affinity or adoption up to the second degree with whom they live reaches at least 50 percent, unless they prove that the exercise of the Effective control of the company requires the participation of people outside of family relationships.
For the purposes of determining the net income, in addition to the income that they could obtain from their own economic activity , the total income from work or movable capital, in cash or in cash, will be computed. species, derived from their status as partners or community members of these entities.
On the website of the General Treasury of Social Security (www.seg-social.es) you can consult all the information related to the New contribution system for self-employed workers in 2023
It is reported that, as of January 1, 2023, will be required to file a personal income tax return , all those individuals who at any time during the tax period would have been registered as self-employed workers. own, in the Special Regime for Self-Employed or Self-Employed Workers, or in the Special Social Security Regime for Sea Workers.