SELF-EMPLOYED WORK REFORM

On October 26, the BOE published the Law on Urgent Reforms of the Self-employed with a large battery of measures that will help the self-employed in some aspects.

The most noteworthy measures are:

  • The extension to 12 months the reduced rate of 80% (before 6 months). It will continue as before another 12 months reduced to 50% and 30%.
  • Surcharge for late installments. The surcharge if the instalments are paid within the first calendar month following the expiration of the term for their income will be only 10%, and if it later it remains 20%.
  • Possibility to do various registration and downs of registration in the year and the effects of the quotation and the emergence and termination of the obligation to contribute.
  • Possibility to change the base of quotation up to 4 times a year and the effects of the change.

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