{"id":277,"date":"2022-12-12T16:53:41","date_gmt":"2022-12-12T16:53:41","guid":{"rendered":"https:\/\/gestvan-asesoria.com\/?p=277"},"modified":"2022-12-12T17:33:38","modified_gmt":"2022-12-12T17:33:38","slug":"nueva-cotizacion-autonomos-por-ingresos-netos-reales","status":"publish","type":"post","link":"https:\/\/gestvan-asesoria.com\/?p=277","title":{"rendered":"NUEVA COTIZACI\u00d3N AUT\u00d3NOMOS POR INGRESOS NETOS REALES"},"content":{"rendered":"<p style=\"text-align: left;\">EL NUEVO SISTEMA DE COTIZACI\u00d3N DE AUT\u00d3NOMOS<\/p>\n<p style=\"text-align: left;\">El pr\u00f3ximo 1 de enero entra en vigor el nuevo sistema de cotizaci\u00f3n de aut\u00f3nomos, desde ese momento se desplegar\u00e1 progresivamente (durante 3 a\u00f1os) un sistema de quince tramos que determina las bases de cotizaci\u00f3n y las cuotas en funci\u00f3n de los rendimientos netos del aut\u00f3nomo, como transici\u00f3n al modelo definitivo de cotizaciones por ingresos reales que se producir\u00e1 como muy tarde en nueve a\u00f1os.<!--more--><\/p>\n<p style=\"text-align: left;\"><strong>Te detallamos las fechas clave a tener en cuenta:<\/strong><\/p>\n<p style=\"text-align: left;\"><strong>Enero 2023<\/strong><br \/>\nEntra en vigor el nuevo sistema. A lo largo del mes y hasta el 28 de febrero, los aut\u00f3nomos podr\u00e1n solicitar a la Seguridad Social la base de cotizaci\u00f3n mensual que se ajuste a los rendimientos netos que esperan obtener de promedio mensual a lo largo del a\u00f1o 2023. Estos cambios de base de cotizaci\u00f3n surtir\u00e1n efectos el pr\u00f3ximo 1 de marzo.<\/p>\n<p style=\"text-align: left;\">Junto a dicha solicitud de cambio de base de cotizaci\u00f3n deber\u00e1n comunicar el importe de los rendimientos netos que esperan obtener. Esta solicitud de cambio de base de cotizaci\u00f3n y comunicaci\u00f3n de rendimientos lo podr\u00e1n hacer a trav\u00e9s del portal Import@ss.<\/p>\n<p style=\"text-align: left;\"><strong>1 de marzo de 2023<\/strong><br \/>\nApertura de plazo para comunicar cambios de tramo de cotizaci\u00f3n que entrar\u00e1n en vigor en mayo.<br \/>\nLanzamiento de un simulador de cuotas en el\u00a0<a href=\"https:\/\/revista.seg-social.es\/-\/c%C3%B3mo-acceder-a-tu-%C3%A1rea-personal-e-identificarte-para-tr%C3%A1mites-en-import-ss\" target=\"_blank\" rel=\"noopener\">\u00e1rea privada de Import@ss<\/a>. Cada aut\u00f3nomo, en funci\u00f3n de su situaci\u00f3n particular, podr\u00e1 realizar simulaciones de cuota espec\u00edficas para su situaci\u00f3n, en funci\u00f3n del momento de la consulta.<\/p>\n<p style=\"text-align: left;\"><strong>1 de mayo de 2023<\/strong><br \/>\nNuevo plazo para comunicar posibles cambios de tramos de cotizaci\u00f3n que entrar\u00e1n en vigor en julio.<\/p>\n<p style=\"text-align: left;\"><strong>1 de julio de 2023<\/strong><br \/>\nNuevo plazo para comunicar posibles cambios de base de cotizaci\u00f3n con entrada en vigor en septiembre.<\/p>\n<p style=\"text-align: left;\"><strong>1 de septiembre 2023<\/strong><br \/>\nNuevo periodo habilitado para comunicar un cambio de base de cotizaci\u00f3n con entrada en vigor en noviembre. Se trata del \u00faltimo cambio con efecto en las cuotas a abonar en 2023.<\/p>\n<p style=\"text-align: left;\"><strong>31 de octubre de 2023<\/strong><br \/>\n\u00daltimo d\u00eda para la comunicaci\u00f3n de actividades y, en su caso, participaci\u00f3n en sociedades para los aut\u00f3nomos que estuvieran dados de alta antes del 1 de enero de 2023.<\/p>\n<p style=\"text-align: left;\"><strong>1 de noviembre de 2023<\/strong><br \/>\nSe abre un nuevo periodo para comunicar un cambio de base de cotizaci\u00f3n que, en este caso, no tendr\u00e1 efecto en 2023 y entrar\u00e1 en vigor en enero de 2024<\/p>\n<p>&nbsp;<\/p>\n<p>Los 15 tramos que entran en vigor en 2023 son los siguientes:<\/p>\n<p><a href=\"https:\/\/www.seg-social.es\/wps\/portal\/wss\/internet\/HerramientasWeb\/9d2fd4f1-ab0f-42a6-8d10-2e74b378ee24\"><img decoding=\"async\" data-src=\"https:\/\/revista.seg-social.es\/documents\/39386\/1650057\/WhatsApp+Image+2022-11-16+at+17.08.27.jpeg\/a8072664-6c1e-2a19-9180-914d1010cae2?t=1668765094264\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" class=\"lazyload\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<p><strong>Cambios de tramo<\/strong><br \/>\nLos aut\u00f3nomos podr\u00e1n cambiar su cuota en funci\u00f3n de su previsi\u00f3n de ingresos netos (descontando los costes de desarrollar su actividad) hasta seis veces al a\u00f1o.<\/p>\n<p><strong>C\u00e1lculo rendimientos<\/strong><br \/>\nLos rendimientos netos se calcular\u00e1n deduciendo de los ingresos todos los gastos producidos en ejercicio de la actividad y necesarios para la obtenci\u00f3n de ingresos del aut\u00f3nomo. Sobre esa cantidad, se aplica adicionalmente una deducci\u00f3n por gastos gen\u00e9ricos del 7% (3% para los aut\u00f3nomos societarios).<\/p>\n<p><strong>Acci\u00f3n protectora<\/strong><br \/>\nLa reforma incluye una importante mejora en el esquema de protecci\u00f3n por cese de actividad de los trabajadores por cuenta propia.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>EL NUEVO SISTEMA DE COTIZACI\u00d3N DE AUT\u00d3NOMOS El pr\u00f3ximo 1 de enero entra en vigor el nuevo sistema de cotizaci\u00f3n de aut\u00f3nomos, desde ese momento se desplegar\u00e1 progresivamente (durante 3 a\u00f1os) un sistema de quince tramos que determina las bases de cotizaci\u00f3n y las cuotas en funci\u00f3n de los rendimientos netos del aut\u00f3nomo, como transici\u00f3n&#8230;<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-277","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - 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