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The new system will apply from 1 January 2023.
For 2023, 2024 and 2025, Royal Decree-Law 13/2022 has already established the minimum and maximum contribution basis applicable to the different tranches of net income to be obtained in those years.
In 2023, it is planned to modify the maximum base of tranches 11 and 12 of the general table, in amounts established by the LPGE of 2023.
In 2025, the new contribution system for self-employed workers will be reviewed for 2026 and subsequent years.
This review will be repeated every 3 years until the final implementation of the new system from 2032 onwards.
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