The General Treasury of the Social Security (TGSS) extends the data reporting deadline until June 2024

The new deadline for reporting data has been published. The General Treasury of the Social Security (Tesorería General de la Seguridad Social, TGSS) has extended the deadline for self-employed workers to submit their data until June 2024.

If you did not report your data before November 1, 2023, you have until June 30 to do so.

Although an extension until March 31 of this year had been expected, it did not materialize, leaving many self-employed workers uncertain about possible penalties.

Royal Decree 322/2024, of March 26, now sets a new deadline for the reporting of data by own-account or self-employed workers registered in certain Social Security schemes.

All existing or newly created entities with legal personality that have, or will have, employees and/or on account of which a self-employed worker must be registered must provide the Social Security authorities with their details.

The Social Security authorities 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 the details of all persons linked to them, whether or not they are shareholders or partners.

What is the new deadline for self-employed workers to report their data?

As set out in Royal Decree 322/2024, workers who, as of April 1, 2024, are registered in:

– The Special Social Security Scheme for Own-Account Workers (Régimen Especial de la Seguridad Social de Trabajadores por Cuenta Propia).

– Self-employed workers in the Special Social Security Scheme for Seafarers (Régimen Especial de la Seguridad Social de los Trabajadores del Mar), as own-account workers included in the first contribution group.

If, owing to the particular features of their inclusion in either scheme, they must provide any of the data listed in paragraphs 1 to 8 of Article 30.2.b) of the General Regulation on the registration of companies and on the affiliation, registration, deregistration, and changes in the data of workers in the Social Security system, and they had not reported such data before November 1, 2023:

– They must report it electronically to the General Treasury of the Social Security within a period ending on June 30, 2024.

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 linked to the company and the position of board member or director, or the provision of other services to the company, as referred to in Article 305.2.b).

3. Percentage interest in the share capital.

4. Full name and National Identity Document (Documento Nacional de Identidad, DNI) number, or equivalent, of the family members living with the self-employed worker.

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 private complementary activities are performed.

8. Full name and DNI 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 consolidated text of the General Social Security Law work.

9. Statement of the net income that the self-employed worker expects to obtain during the calendar year in which the registration takes place from his or her business or professional activity, directly and/or through his or her interest in the company or joint ownership arrangement (comunidad de bienes) that determines his or her inclusion in the relevant special scheme.

Which self-employed workers are required to report their data to the Social Security authorities?

The following are required to report data on their activity to the Social Security authorities:

– Corporate self-employed workers (autónomos societarios).

– Collaborating self-employed workers (autónomos colaboradores).

– Economically dependent self-employed workers (TRADE).

– Self-employed workers running a joint ownership arrangement or a civil-law partnership (sociedad civil).

– Professional self-employed workers who are subject to mandatory membership in a professional association.

– Principal self-employed workers with collaborators under their responsibility.

Newly created companies

Self-employed workers or employees may not be registered until the identification data of the company and of the persons linked to it have been reported.

A self-employed worker may have to be registered on account of 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 the activities on account of which a person must currently be registered as self-employed must be identified.

Going forward, the commencement and/or termination of new activities must be reported as they occur.

When the last of the activities ends, deregistration as a self-employed worker must be processed.

How must the information be provided?

As indicated by the Social Security authorities, in order to incorporate the data into the TGSS database, self-employed workers must use the following channels:

a) Information on the companies and joint ownership arrangements of which the self-employed worker is a member will be provided through the SEDESS (Social Security Electronic Office) service “Corporate Employer. Company Identification. Initial CCC Assignment” (Empresario Colectivo. Identificación de Empresa. Asignación de CCC inicial), which, as reported in Boletín Noticias RED 01/2023, allows the company and linked persons to be registered in the new databases of the General Affiliation File (FGA) (Company and Linked Persons databases), and, as its final function, provides the option of assigning or NOT assigning an initial CCC to the company. In addition, a standalone option, “Corporate Employer. Contribution Account Code Assignment,” has been enabled for company records for which the company and linked persons database has already been completed. For both options, access must be made with the digital certificate identifying the corporate entity.

b) If the self-employed worker is a member of two or more legal entities, as many different activities as there are legal entities of which he or she is a member must be reported to the TGSS, provided that this circumstance determines his or her registration in the Special Social Security Scheme for Own-Account Workers (RETA). This information will be entered through the “Report new activity” (Comunicar nueva actividad) service on the TGSS portal, IMPORTASS.

What are the fines for failing to report the data on time?

Self-employed workers who fail to comply with this obligation could face fines of between €70 and €750.