{"id":14122,"date":"2022-07-28T12:13:39","date_gmt":"2022-07-28T10:13:39","guid":{"rendered":"https:\/\/www.gestingral.com\/?p=14122"},"modified":"2022-09-27T11:09:53","modified_gmt":"2022-09-27T09:09:53","slug":"nuevas-cuotas-de-autonomos","status":"publish","type":"post","link":"https:\/\/www.gestingral.com\/es\/nuevas-cuotas-de-autonomos\/","title":{"rendered":"Nuevas cuotas de aut\u00f3nomos"},"content":{"rendered":"

Se ha publicado al BOE, en fecha de 27\/07\/2022 las nuevas cuotas de aut\u00f3nomos, estas fijan las cantidades que pagar\u00e1n los aut\u00f3nomos durante 3 a\u00f1os de transici\u00f3n (2023-2025) y a partir del 2026 seg\u00fan su tramo de ingresos netos.<\/p>\n

Resolvemos a continuaci\u00f3n como se aplica este nuevo R\u00e9gimen Especial de los Trabajadores Aut\u00f3nomos (RETA):<\/p>\n

Cambios importantes que destacar con relaci\u00f3n a las cotizaciones anteriores:<\/strong><\/p>\n

    \n
  • Los aut\u00f3nomos con rendimientos anuales m\u00e1s bajos tender\u00e1n a pagar menos, porque la base bajar\u00e1 de una cuota m\u00ednima de 293,94\u20ac a una cuota m\u00ednima de 230\u20ac.<\/li>\n
  • Los aut\u00f3nomos con rendimientos intermedios se mantendr\u00e1n en cuotas parecidas a las que pagaban hasta ahora.<\/li>\n
  • Los aut\u00f3nomos con rendimientos m\u00e1s altos tender\u00e1n a aumentar su cotizaci\u00f3n m\u00ednima hasta 590\u20ac el 2025.<\/li>\n<\/ul>\n

    Os exponemos a continuaci\u00f3n la tabla de transici\u00f3n de las cuotas<\/u><\/strong> (calculadas seg\u00fan las bases m\u00ednimas de cada tramo):<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
    2023<\/strong><\/td>\n<\/tr>\n
    \u00a0<\/strong><\/td>\nTRAMOS<\/strong><\/td>\nRENDIMENTOS<\/strong><\/p>\n

    ANUALES<\/strong><\/p>\n

    NETOS<\/strong><\/td>\n

    		BASE M\u00cdNIMA<\/strong><\/td>\nCUOTA M\u00cdNIMA<\/strong><\/td>\nBASE M\u00c1XIMA<\/strong><\/td>\nCUOTA M\u00c1XIMA<\/strong><\/td>\n<\/tr>\n
    TABLA REDUCIDA
    \n<\/strong><\/td>\n    		1<\/strong><\/td>\nInferiores a 670\u20ac<\/td>\n751,63 \u20ac<\/td>\n230 \u20ac\/mes<\/td>\n849,66 \u00a0\u20ac<\/td>\n260 \u20ac\/mes<\/td>\n<\/tr>\n
    <\/td>\n2<\/strong><\/td>\nEntre 670\u20ac hasta 900\u20ac<\/td>\n849,67 \u20ac<\/td>\n260 \u20ac\/mes<\/td>\n900,00 \u20ac<\/td>\n275,40 \u20ac\/mes<\/td>\n<\/tr>\n
    <\/td>\n3<\/strong><\/td>\nEntre 900\u20ac y 1.166,70\u20ac<\/td>\n898,69 \u20ac<\/td>\n275 \u20ac\/mes<\/td>\n1.166,70 \u20ac<\/td>\n357,07 \u20ac\/mes<\/td>\n<\/tr>\n
    TABLA GENERAL
    \n<\/strong><\/td>\n    		1<\/strong><\/td>\nEntre 1,166,70\u20ac y 1.300\u20ac<\/td>\n950,98 \u20ac<\/td>\n291 \u20ac\/mes<\/td>\n1.300,00 \u20ac<\/td>\n397,80 \u20ac\/mes<\/td>\n<\/tr>\n
    <\/td>\n2<\/strong><\/td>\nEntre 1.300\u20ac y 1.500\u20ac<\/td>\n960,78 \u20ac<\/td>\n294 \u20ac\/mes<\/td>\n1.500,00 \u20ac<\/td>\n459,00 \u20ac\/mes<\/td>\n<\/tr>\n
    <\/td>\n3<\/strong><\/td>\nEntre 1.500\u20ac y 1.700\u20ac<\/td>\n960,78 \u20ac<\/td>\n294 \u20ac\/mes<\/td>\n1.700,00\u20ac<\/td>\n520,20 \u20ac\/mes<\/td>\n<\/tr>\n
    <\/td>\n4<\/strong><\/td>\nEntre 1.700\u20ac y 1.850\u20ac<\/td>\n1.013,07 \u20ac<\/td>\n310 \u20ac\/mes<\/td>\n1.850,00 \u20ac<\/td>\n566,10 \u20ac\/mes<\/td>\n<\/tr>\n
    <\/td>\n5<\/strong><\/td>\nEntre 1.850\u20ac y 2.030\u20ac<\/td>\n1.029,41 \u20ac<\/td>\n315 \u20ac\/mes<\/td>\n2.030,00 \u20ac<\/td>\n621,18 \u20ac\/mes<\/td>\n<\/tr>\n
    <\/td>\n6<\/strong><\/td>\nEntre 2.030\u20ac y 2.330\u20ac<\/td>\n1.045,75 \u20ac<\/td>\n320 \u20ac\/mes<\/td>\n2.330,00 \u20ac<\/td>\n712,98 \u20ac\/mes<\/td>\n<\/tr>\n
    <\/td>\n7<\/strong><\/td>\nEntre 2.330\u20ac y 2.760\u20ac<\/td>\n1.078,43\u00a0 \u20ac<\/td>\n330 \u20ac\/mes<\/td>\n2.760,00 \u20ac<\/td>\n844,56 \u20ac\/mes<\/td>\n<\/tr>\n
    <\/td>\n8<\/strong><\/td>\nEntre 2.760\u20ac y 3.190\u20ac<\/td>\n1.143,79 \u20ac<\/td>\n350 \u20ac\/mes<\/td>\n3.190,00 \u20ac<\/td>\n976,14 \u20ac\/mes<\/td>\n<\/tr>\n
    <\/td>\n9<\/strong><\/td>\nEntre 3.190\u20ac y 3.620\u20ac<\/td>\n1.209,15 \u20ac<\/td>\n370 \u20ac\/mes<\/td>\n3.620,00 \u20ac<\/td>\n1.107,72 \u20ac\/mes<\/td>\n<\/tr>\n
    <\/td>\n10<\/strong><\/td>\nEntre 3.620\u20ac y 4.050\u20ac<\/td>\n1.274,51 \u20ac<\/td>\n390 \u20ac\/mes<\/td>\n4.050,00 \u20ac<\/td>\n1.239,30 \u20ac\/mes<\/td>\n<\/tr>\n
    <\/td>\n11<\/strong><\/td>\nEntre 4.050\u20ac y 6.000\u20ac<\/td>\n1.372,55 \u20ac<\/td>\n420 \u20ac\/mes<\/td>\n4.139,40 \u20ac<\/td>\n1.266,66 \u20ac\/mes<\/td>\n<\/tr>\n
    <\/td>\n12<\/strong><\/td>\nM\u00e9s de 6.000\u20ac<\/td>\n1.633,99 \u20ac<\/td>\n500 \u20ac\/mes<\/td>\n4.139,40 \u20ac<\/td>\n1.266,66 \u20ac\/mes<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    Nueva cuota reducida:<\/strong><\/p>\n

    Aquellos trabajadores por cuenta ajena que inicien una actividad por cuenta propia por primera vez en su vida, o bien, no hubieran estado en alta de aut\u00f3nomo en los dos \u00faltimos a\u00f1os (y no hubieran tenido bonificaci\u00f3n aplicada, si hubieran tenido bonificaci\u00f3n tendr\u00edan que pasar 3 a\u00f1os) pagar\u00e1n 80\u20ac\/m\u00e1s el primer a\u00f1o, prorrogable a 12 meses si tienen ingresos inferiores al Salario M\u00ednimo Interprofesional (1.000\u20ac\/mes).<\/p>\n

    \u00bfC\u00f3mo se calculan las cuotas a partir de las bases?<\/strong><\/p>\n

    Las bases de cotizaci\u00f3n vienen determinadas por el tramo al cual se pertenece seg\u00fan los rendimientos netos obtenidos en cada a\u00f1o natural. Estos rendimientos tendr\u00e1n que quedar comprendidos entre la base de cotizaci\u00f3n m\u00ednima y una m\u00e1xima aprobadas en la ley de presupuestos generales del Estado.<\/p>\n

    \u00bfC\u00f3mo puede saber un aut\u00f3nomo en qu\u00e9 tramo est\u00e1 posicionado?<\/strong><\/p>\n

    A principios de a\u00f1o o cuando un aut\u00f3nomo se d\u00e9 de alta tendr\u00e1 que comunicar la previsi\u00f3n de ingresos anuales, para posicionarse en uno de los 15 tramos. Esta estimaci\u00f3n inicial se regularizar\u00e1 con los rendimientos netos<\/em>* con la Declaraci\u00f3n de la Renta.<\/p>\n

    Las bases de cotizaci\u00f3n mensuales escogidas dentro de cada a\u00f1o tendr\u00e1n car\u00e1cter de provisional, hasta que se proceda a su regularizaci\u00f3n, una vez hecha la declaraci\u00f3n de la renta.<\/p>\n

    Si la estimaci\u00f3n del aut\u00f3nomo fundido inferior a la real, se proceder\u00e1 a hacer una regularizaci\u00f3n sin ning\u00fan recargo, y si fuera a devolver, se har\u00e1 de oficio por parte de la tesorer\u00eda de la seguridad social.<\/p>\n

    *\u00bfQu\u00e9 se entiende por rendimientos netos?<\/strong><\/p>\n

    Los rendimientos netos se calcular\u00e1n deduciendo de los ingresos de todos los gastos producidos en el ejercicio de la actividad y necesarias para la obtenci\u00f3n de los ingresos del aut\u00f3nomo. Sobre esta cuant\u00eda, se le aplicar\u00e1 adicionalmente una deducci\u00f3n por gastos gen\u00e9ricos del 7% (3% en el caso de aut\u00f3nomos societarios). El resultado ser\u00e1n los rendimientos netos y esta cifra es la que determinar\u00e1 la base de cotizaci\u00f3n y la cuota correspondiente.<\/p>\n

    \u00bfSe pueden cambiar las bases de cotizaci\u00f3n? <\/strong><\/p>\n

    S\u00ed, se podr\u00e1n cambiar CADA DOS MESES.<\/p>\n<\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":16,"featured_media":14133,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[508],"tags":[],"class_list":["post-14122","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-autonomos-es"],"yoast_head":"\nNuevas cuotas de aut\u00f3nomos • Serveis d'assessoria i gestoria.<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.gestingral.com\/es\/nuevas-cuotas-de-autonomos\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Nuevas cuotas de aut\u00f3nomos • Serveis d'assessoria i gestoria.\" 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