New obligations to report data to the General Social Security Treasury (TGSS)

If you have received an email from Social Security regarding the request for data on persons related to companies, it is pursuant to Royal Decree (RD) 504/2022, of June 27, which amends the General Regulation on the registration of companies and on the affiliation, registrations, deregistrations, and changes in data of workers in the Social Security system.

All existing or newly created entities with legal personality that have or will have hired employees and/or for which a self-employed worker must be registered must provide Social Security with the entity’s data.
Social Security will assign a company number (NET) with which all of the company’s contribution account codes (Códigos Cuenta de Cotización, CCC) will be associated.
All of the above companies must provide information on all persons related to them, whether or not they are shareholders.
The deadline for completing this formality will end on October 31, 2023.
What data must be provided?
1. Corporate name, date of incorporation, registration with the Commercial Registry, and tax identification number of the related company.
2. Identification of the persons related to the company and their position as board member or director, or provision of other services to the company referred to in Article 305.2.b).
3. Percentage of interest in the share capital.
4. Full name and National Identity Document (Documento Nacional de Identidad) number, or equivalent, of the family members with whom the self-employed worker lives.
5. Tax identification number of the client on whom the self-employed workers are economically dependent.
6. Professional association (colegio profesional) to which the self-employed workers must belong.
7. Tax identification number of the company or companies for which the supplementary private activities are performed.
8. Full name and National Identity Document number, or equivalent, of the self-employed worker in whose business or professional activity the family members referred to in Article 305.2.k) of the Revised Text of the General Social Security Law (texto refundido de la Ley General de la Seguridad Social) work.
9. Declaration of the net economic income that the self-employed worker expects to obtain during the calendar year in which the registration for his or her business or professional activity takes place, directly and/or through his or her interest in the company or joint ownership entity (comunidad de bienes) that determines his or her inclusion in the corresponding special scheme.

Newly created companies
Self-employed workers or employees may not be registered until the company identification data and the data on related persons have been reported.
A self-employed worker may have to be registered for one or more activities, whether because of his or her interest in several companies, because he or she carries on several individual activities, or for both reasons.
All activities for which one must currently be registered as a self-employed worker must be identified.
Going forward, the start of new activities and/or their termination must be reported.
Upon termination of the last of the activities, deregistration as a self-employed worker must be processed.
How must the information be provided?
As indicated by Social Security, in order to incorporate the data into the database of the General Social Security Treasury (TGSS), self-employed workers will have to use the following channels:
a) Information on the companies and joint ownership entities of which the self-employed worker is a member will be provided through the Social Security Electronic Office (SEDESS) service “Collective Employer. Company Identification. Initial CCC Assignment” (Empresario Colectivo. Identificación de Empresa. Asignación de CCC inicial), which, as reported in RED News Bulletin (Boletín Noticias RED) 01/2023, allows the company and related persons to be registered in the new databases of the General Affiliation File (FGA) (Company and Related Persons databases), as well as, in its final function, the option of assigning or NOT assigning an initial CCC for this company. In addition, the exclusive option “Collective Employer. Assignment of Contribution Account Code” (Empresario colectivo. Asignación de Código Cuenta de Cotización) has been enabled for company records for which the company and related persons database has already been completed. For both options, access must be made with the digital certificate identifying the collective company.
b) If the self-employed worker is a member of two or more collective legal entities, as many different activities must be reported to the TGSS as there are legal entities of which he or she is a member, provided that this circumstance determines his or her registration in the Special Social Security Scheme for Self-Employed Workers (RETA). This information will be entered through the “Report New Activity” service (Comunicar nueva actividad) of the TGSS portal, IMPORTASS.