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From 1 January 2023, self-employed workers will be obliged to declare their income when it is estimated that the average of the contribution bases for which contributions have been paid since January 2023 do not fall between the minimum and maximum assigned to the income bracket expected to be obtained in that year.
For self-employed workers who register after this date, this information will be requested in the registration process.
If the self-employed person is already registered, the expected income must be declared before 31 October 2023, regardless of whether or not this involves a change of base.
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