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• Once the entry has been reviewed, it would simply need to be published and form 303 submitted to the Tax Agency. The TGSS is beginning to notify self-employed workers of the adjustment of their 2023 contributions.

Social security reviews contributions from previous years based on actual salary

The General Treasury of Social Security (TGSS) has begun sending staggered notifications to self-employed workers with the individualized results of the regularization of their contributions corresponding to the 2023 fiscal year. This process will extend until April and takes place after the transmission of net income data by the Tax Agency (AEAT).

Each notification will be personalized and will include the final contribution base, the corresponding fee, and instructions on how to proceed depending on the case.

 Things to consider

Because in 2023 the new RETA contribution system came into effect, based on the net annual income declared to the AEAT (Tax Agency), instead of a fixed fee chosen by the self-employed worker.

The process will take place from November 2024 until April 2025, when the regularization process will be considered closed.

Contribution higher than due: The self-employed person may request a refund of the excess or waive it (keeping the contributions for future benefits).

Correct quote: No need to do anything.

Underpayment: The difference must be paid within a specified period, without surcharge.

No. Public benefits received during 2023 are consolidated and will not be modified.



Each notification will be personalized and will include the final contribution base, the corresponding fee, and instructions on how to proceed depending on the case.

Check your electronic notifications regularly (at least once a week) to see if there are any pending messages, as a notification is automatically considered "read" 10 days after it becomes available.

No. Notifications may also arrive from other entities (Spanish Tax Agency, traffic authorities, subsidies, etc.), so checking your inbox is essential to avoid penalties or loss of rights.