Wednesday, 21st August 2019
FINANCE & INVESTMENT Article
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This Month's Magazine
NEW YEAR NEW CHANGES FOR THE SELF EMPLOYED

NEW YEAR NEW CHANGES FOR THE SELF EMPLOYED

Social Security

As a result of the agreement reached between the central government and the main associations of autonomos, from the 1st of January 2019, the minimum contribution for autonomos goes up to 283€ per month, an increase of 64€ per year.

The basic contribution goes up by 1.25% up to 944€. This is the reference value taken to calculate pensions and off-sick payments. Additionally the contribution has
gone up to 30%, instead of 28%. This works out at, 30% of 944€, 283€ as the minimum Autonomo fee.

The contribution covers the following:

  • 28.30% for common contingencies.
  • 0.9% for professional contingencies.
  • 0.7% for cease of activity.
  • 0.1% for Training

The reduced autonomo fee for new entrepreneurs, “tarifa plana” or flat rate, has gone up to 60€ per month. The increase provides the following improvements for autonomos:


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Cease of Activity. Access to this benefit is improved and made more flexible.

Professional illness or work accidents payments will be made from day one.

No payment of social security after the 2nd month of inactivity due to sickness until work is resumed.

Self-employed women will have a reduced social security (flat payment of 60€ per month) after resuming their activity after maternity leave.

Fake Autonomos: Employers of fake autonomos are now subject to a penalty fine increase of 10,000€ (was 3,126%).

Maternity and Paternity Payments: A transitory period starts to equate the number of weeks off work for paternity to those for mothers. It will increase from the current 5 weeks to 8 in 2019 and reach 16 weeks by 2021.

New Tax Formality: Starting in January 2019, intermediaries between owner and tenant of holiday rentals are now obliged to submit to Hacienda “modelo 179”. This
applies to intermediary agents.

Transactions with the UK: The transactions with the UK will cease to be intracommunitarian and Customs formalities will apply as from 30th March



Limit Consulting - Tax Consultants from Sotogrande to Manilva, Estepona San Pedro, Marbella
Business, Legal, Accounts, Calle Miguel Delibes, 9, 29692
+34 951 087 937
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Limit Consulting - Tax Consultants from Sotogrande to Manilva, Estepona San Pedro, Marbella

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