(Royal Decree-Law 13/2022, of July 26)
With effect from January 1, 2023, the new article 38 ter of Law 20/2007, of July 11, of the Self-employment statute (in writing provided by the Royal Decree-Law 13/2022, of July 26), establishes a reduction in the contribution for starting a self-employed activity.
It is a legal figure similar to the one that had been regulated in articles 31, 31 bis, 32, and 32 bis, which included the so-called flat rate, although adapted to new quoting system.
«Article 38 ter. Reductions in the Social Security contribution applicable for starting a self-employed activity.
The contribution to the Social Security of the workers for self-employed or self-employed that cause initial discharge or who had not been registered in the two years immediately prior, counting from the effective date of registration, in the Special Scheme of Social Security for Self-Employed Workers or Self-employed, will be done as follows:
1. In general, a reduced fee will be applied for common and professional contingencies, counting from the effective date of registration and for the following twelve full calendar months, leaving workers exempt from contributing due to cessation of activity and professional training.
The annual amount of the reduced quota will be established in the respective General State Budget Law and its distribution among the aforementioned contingencies will be determined by regulation.
2. Once the period indicated in the previous section has elapsed, a reduced fee may also be applied during the following twelve full calendar months, with respect to those the self-employed whose annual net economic returns, under the terms of article 308.1.c) of the consolidated text of the General Law of Social Security, are lower than the minimum annual interprofessional salary that corresponds to this period.
When this second period covers part of two calendar years, the requirement relating to economic returns must be met in each of them.
3. The application of the reductions contemplated in this article must be requested by the workers at the time of their Registration in the Special Scheme of Social Security of Self-Employed or Self-Employed Workers and, furthermore, if applicable, before the start of the period referred to in section 2.
Regarding the period indicated in section 2, the request must be accompanied by a statement that the net economic returns that are expected to be obtained will be less than the current minimum interprofessional salary during the calendar years in which the reduced quota is applied.
self-employed workers who enjoy the reductions contemplated in this article may expressly waive their application, with effect from the first day of the month following the communication of the corresponding waiver.
4. The right to reductions in the contribution referred to in this article shall expire when the self-employed workers leave the Special Social Security Regime of the Self-Employed or Self-Employed Workers during any of the periods in which they are applicable.
The period of withdrawal from the Special Social Security Scheme for Self-Employed or Self-Employed Workers, required in this article to be entitled to reductions in the contribution in the event of resuming an activity on their own, will be three years when the self-employed workers would have enjoyed these reductions in their previous registration period in the aforementioned special regime.