{"id":15995,"date":"2022-07-28T17:32:30","date_gmt":"2022-07-28T16:32:30","guid":{"rendered":"https:\/\/pich.bnfix.com\/nuevo-sistema-de-cotizacion-del-regimen-de-autonomos-reta\/"},"modified":"2024-06-25T13:01:39","modified_gmt":"2024-06-25T12:01:39","slug":"nuevo-sistema-de-cotizacion-del-regimen-de-autonomos-reta","status":"publish","type":"post","link":"https:\/\/pich.bnfix.com\/ca\/nuevo-sistema-de-cotizacion-del-regimen-de-autonomos-reta\/","title":{"rendered":"Laboral. Nuevo sistema de cotizaci\u00f3n del r\u00e9gimen de aut\u00f3nomos (RETA)"},"content":{"rendered":"\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_heading-2e9fd3c3c05f7f61ae45b1099d1e5f25\">\n#top .av-special-heading.av-av_heading-2e9fd3c3c05f7f61ae45b1099d1e5f25{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-av_heading-2e9fd3c3c05f7f61ae45b1099d1e5f25 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-av_heading-2e9fd3c3c05f7f61ae45b1099d1e5f25 .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-av_heading-2e9fd3c3c05f7f61ae45b1099d1e5f25 av-special-heading-h2  avia-builder-el-0  el_before_av_hr  avia-builder-el-first '><h2 class='av-special-heading-tag '  itemprop=\"headline\"  >Nuevo sistema de cotizaci\u00f3n del r\u00e9gimen de aut\u00f3nomos (RETA) <\/h2><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n<div  class='hr av-kpw6y3-54b232a00f2059c57af873a0506cc6b0 hr-default  avia-builder-el-1  el_after_av_heading  el_before_av_video '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<div  class='avia-video av-l6595h0r-264fd23e1f3a501ef028dffd56f41d12 avia-video-16-9 av-no-preview-image avia-video-load-always av-lazyload-immediate av-lazyload-video-embed'  itemprop=\"video\" itemtype=\"https:\/\/schema.org\/VideoObject\"  data-original_url='https:\/\/youtu.be\/s1YuJ3kHUmQ'><script type='text\/html' class='av-video-tmpl'><div class='avia-iframe-wrap'><iframe loading=\"lazy\" title=\"Sara Bueno \u00b7 BNFIX PICH \u00b7 Nuevo sistema de cotizaci\u00f3n del r\u00e9gimen de aut\u00f3nomos (RETA)\" width=\"1500\" height=\"844\" src=\"https:\/\/www.youtube.com\/embed\/s1YuJ3kHUmQ?feature=oembed&autoplay=0&loop=0&controls=1&mute=0\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture\" allowfullscreen><\/iframe><\/div><\/script><div class='av-click-to-play-overlay'><div class=\"avia_playpause_icon\"><\/div><\/div><\/div>\n<section  class='av_textblock_section av-l65788qc-7fd0f0b98ec557dee398c00eafae3503 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p><b><span data-contrast=\"auto\">&gt;&gt; Entrar\u00e1 en vigor el 1 de enero de 2023<\/span><\/b><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p><span data-ccp-props=\"{\">\u00a0<\/span><span data-contrast=\"auto\">El Bolet\u00edn Oficial del Estado public\u00f3 ayer, 27 de julio de 2022, el Real Decreto-ley 13\/2022, de 26 de julio, que establece un nuevo sistema de cotizaci\u00f3n para los trabajadores por cuenta propia o aut\u00f3nomos y se mejora la protecci\u00f3n por cese de actividad.\u00a0<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Comentamos a continuaci\u00f3n la informaci\u00f3n m\u00e1s relevante del texto en materia laboral \u00a0<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">En primer lugar, el nuevo sistema de cotizaci\u00f3n de los trabajadores aut\u00f3nomos entra en vigor <\/span><b><span data-contrast=\"auto\">1 de enero de 2023.<\/span><\/b><span data-contrast=\"auto\"> Dicho sistema lleva consigo un <\/span><b><span data-contrast=\"auto\">periodo transitorio de 9 a\u00f1os<\/span><\/b><span data-contrast=\"auto\"> y, por tanto, su implantaci\u00f3n <\/span><b><span data-contrast=\"auto\">finalizar\u00e1 en 2032<\/span><\/b><span data-contrast=\"auto\">.\u00a0<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p><b><span data-contrast=\"auto\">\u00bfC\u00f3mo funcionar\u00e1 el nuevo sistema de cotizaci\u00f3n del RETA?<\/span><\/b><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">A partir del 1 de enero de 2023, los trabajadores aut\u00f3nomos deber\u00e1n comunicar a la Seguridad Social una <\/span><b><span data-contrast=\"auto\">previsi\u00f3n<\/span><\/b><span data-contrast=\"auto\"> de sus <\/span><b><span data-contrast=\"auto\">rendimientos netos<\/span><\/b><span data-contrast=\"auto\"> para ese a\u00f1o. La comunicaci\u00f3n de la previsi\u00f3n deber\u00e1 comunicarse a trav\u00e9s del <\/span><b><span data-contrast=\"auto\">portal ImportaSS<\/span><\/b><span data-contrast=\"auto\"> de la Seguridad Social.\u00a0<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">En funci\u00f3n de la previsi\u00f3n de rendimientos netos comunicada, el aut\u00f3nomo <\/span><b><span data-contrast=\"auto\">deber\u00e1 escoger<\/span><\/b><span data-contrast=\"auto\"> una <\/span><b><span data-contrast=\"auto\">base de cotizaci\u00f3n<\/span><\/b><span data-contrast=\"auto\"> comprendida entre la <\/span><b><span data-contrast=\"auto\">base m\u00ednima de cotizaci\u00f3n<\/span><\/b><span data-contrast=\"auto\"> que corresponda a su tramo de ingresos conforme a la <\/span><b><span data-contrast=\"auto\">tabla general<\/span><\/b><span data-contrast=\"auto\"> y la <\/span><b><span data-contrast=\"auto\">base m\u00e1xima<\/span><\/b><span data-contrast=\"auto\"> de cotizaci\u00f3n que se establezca para cada a\u00f1o en la <\/span><b><span data-contrast=\"auto\">Ley de Presupuestos Generales<\/span><\/b><span data-contrast=\"auto\">.\u00a0<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Conforme a lo dispuesto en los p\u00e1rrafos anteriores, las tablas generales y reducidas vigentes para cada a\u00f1o en este periodo 2023 a 2025 son las siguientes:\u00a0<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<\/div><\/section>\n<div  class='avia-slideshow av-l6582p8y-86ff1aded0c0aa3de660ff51413422ce avia-slideshow-no scaling av_slideshow avia-slide-slider  avia-builder-el-4  el_after_av_textblock  el_before_av_slideshow  av-slideshow-ui av-control-hidden av-no-slider-navigation av-hide-nav-arrows av-slideshow-manual av-loop-once av-loop-manual-endless av-default-height-applied avia-slideshow-1' data-slideshow-options=\"{&quot;animation&quot;:&quot;slide&quot;,&quot;autoplay&quot;:false,&quot;loop_autoplay&quot;:&quot;once&quot;,&quot;interval&quot;:5,&quot;loop_manual&quot;:&quot;manual-endless&quot;,&quot;autoplay_stopper&quot;:false,&quot;noNavigation&quot;:true,&quot;bg_slider&quot;:false,&quot;keep_padding&quot;:false,&quot;hoverpause&quot;:false,&quot;show_slide_delay&quot;:0}\"  itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><ul class='avia-slideshow-inner ' style='padding-bottom: 57.74767146486%;'><li  class='avia-slideshow-slide av-l6582p8y-86ff1aded0c0aa3de660ff51413422ce__0  av-single-slide slide-1 slide-odd'><div data-rel='slideshow-1' class='avia-slide-wrap '   ><img fetchpriority=\"high\" decoding=\"async\" loading=\"eager\" class=\"wp-image-15967 avia-img-lazy-loading-not-15967\"  src=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/07\/tabla1_img.jpg\" width=\"1181\" height=\"682\" title='tabla1_img' alt=''  itemprop=\"thumbnailUrl\" srcset=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/07\/tabla1_img.jpg 1181w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/07\/tabla1_img-300x173.jpg 300w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/07\/tabla1_img-1030x595.jpg 1030w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/07\/tabla1_img-768x444.jpg 768w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/07\/tabla1_img-310x179.jpg 310w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/07\/tabla1_img-450x260.jpg 450w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/07\/tabla1_img-346x200.jpg 346w\" sizes=\"(max-width: 1181px) 100vw, 1181px\" \/><\/div><\/li><\/ul><\/div>\n<div  class='avia-slideshow av-l65819p2-344aa05ff117e4f19318155c8b9846ab avia-slideshow-no scaling av_slideshow avia-slide-slider  avia-builder-el-5  el_after_av_slideshow  el_before_av_slideshow  av-slideshow-ui av-control-hidden av-no-slider-navigation av-hide-nav-arrows av-slideshow-manual av-loop-once av-loop-manual-endless av-default-height-applied avia-slideshow-2' data-slideshow-options=\"{&quot;animation&quot;:&quot;slide&quot;,&quot;autoplay&quot;:false,&quot;loop_autoplay&quot;:&quot;once&quot;,&quot;interval&quot;:5,&quot;loop_manual&quot;:&quot;manual-endless&quot;,&quot;autoplay_stopper&quot;:false,&quot;noNavigation&quot;:true,&quot;bg_slider&quot;:false,&quot;keep_padding&quot;:false,&quot;hoverpause&quot;:false,&quot;show_slide_delay&quot;:0}\"  itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><ul class='avia-slideshow-inner ' style='padding-bottom: 58.015267175573%;'><li  class='avia-slideshow-slide av-l65819p2-344aa05ff117e4f19318155c8b9846ab__0  av-single-slide slide-1 slide-odd'><div data-rel='slideshow-2' class='avia-slide-wrap '   ><img decoding=\"async\" loading=\"eager\" class=\"wp-image-15972 avia-img-lazy-loading-not-15972\"  src=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/07\/tabla2_img.jpg\" width=\"1179\" height=\"684\" title='tabla2_img' alt=''  itemprop=\"thumbnailUrl\" srcset=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/07\/tabla2_img.jpg 1179w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/07\/tabla2_img-300x174.jpg 300w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/07\/tabla2_img-1030x598.jpg 1030w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/07\/tabla2_img-768x446.jpg 768w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/07\/tabla2_img-310x180.jpg 310w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/07\/tabla2_img-450x261.jpg 450w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/07\/tabla2_img-345x200.jpg 345w\" sizes=\"(max-width: 1179px) 100vw, 1179px\" \/><\/div><\/li><\/ul><\/div>\n<div  class='avia-slideshow av-l65819p2-344aa05ff117e4f19318155c8b9846ab avia-slideshow-no scaling av_slideshow avia-slide-slider  avia-builder-el-6  el_after_av_slideshow  el_before_av_textblock  av-slideshow-ui av-control-hidden av-no-slider-navigation av-hide-nav-arrows av-slideshow-manual av-loop-once av-loop-manual-endless av-default-height-applied avia-slideshow-3' data-slideshow-options=\"{&quot;animation&quot;:&quot;slide&quot;,&quot;autoplay&quot;:false,&quot;loop_autoplay&quot;:&quot;once&quot;,&quot;interval&quot;:5,&quot;loop_manual&quot;:&quot;manual-endless&quot;,&quot;autoplay_stopper&quot;:false,&quot;noNavigation&quot;:true,&quot;bg_slider&quot;:false,&quot;keep_padding&quot;:false,&quot;hoverpause&quot;:false,&quot;show_slide_delay&quot;:0}\"  itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><ul class='avia-slideshow-inner ' style='padding-bottom: 58.015267175573%;'><li  class='avia-slideshow-slide av-l65819p2-344aa05ff117e4f19318155c8b9846ab__0  av-single-slide slide-1 slide-odd'><div data-rel='slideshow-3' class='avia-slide-wrap '   ><img decoding=\"async\" loading=\"eager\" class=\"wp-image-15972 avia-img-lazy-loading-not-15972\"  src=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/07\/tabla2_img.jpg\" width=\"1179\" height=\"684\" title='tabla2_img' alt=''  itemprop=\"thumbnailUrl\" srcset=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/07\/tabla2_img.jpg 1179w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/07\/tabla2_img-300x174.jpg 300w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/07\/tabla2_img-1030x598.jpg 1030w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/07\/tabla2_img-768x446.jpg 768w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/07\/tabla2_img-310x180.jpg 310w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/07\/tabla2_img-450x261.jpg 450w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/07\/tabla2_img-345x200.jpg 345w\" sizes=\"(max-width: 1179px) 100vw, 1179px\" \/><\/div><\/li><\/ul><\/div>\n<section  class='av_textblock_section av-l65788qc-7fd0f0b98ec557dee398c00eafae3503 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p><b><span data-contrast=\"auto\">\u00bfC\u00f3mo se llevar\u00e1 a cabo el c\u00e1lculo de los rendimientos netos?<\/span><\/b><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">El c\u00e1lculo de los rendimientos netos se llevar\u00e1 a cabo deduciendo de los ingresos todos los gastos necesarios y sobre esa cantidad, se establece una deducci\u00f3n por <\/span><b><span data-contrast=\"auto\">gastos gen\u00e9ricos del 7%<\/span><\/b><span data-contrast=\"auto\"> para los trabajadores <\/span><b><span data-contrast=\"auto\">aut\u00f3nomos en general<\/span><\/b><span data-contrast=\"auto\"> y de un <\/span><b><span data-contrast=\"auto\">3% para los aut\u00f3nomos societarios<\/span><\/b><span data-contrast=\"auto\">.\u00a0<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p><b><span data-contrast=\"auto\">\u00bfExistir\u00e1n reducciones y bonificaciones en la cotizaci\u00f3n en este nuevo sistema?<\/span><\/b><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Se establecer\u00e1 una <\/span><b><span data-contrast=\"auto\">reducci\u00f3n<\/span><\/b><span data-contrast=\"auto\"> en la cotizaci\u00f3n por <\/span><b><span data-contrast=\"auto\">el inicio<\/span><\/b><span data-contrast=\"auto\"> de una actividad por cuenta propia a partir del a\u00f1o 2023. El importe de la cuota reducida ser\u00e1, entre los a\u00f1os 2023 y 2025, de <\/span><b><span data-contrast=\"auto\">80\u20ac\/mes<\/span><\/b><span data-contrast=\"auto\">, y a partir del a\u00f1o 2026 se establecer\u00e1 en la Ley de Presupuestos Generales.<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Del mismo modo, se incluir\u00e1 una <\/span><b><span data-contrast=\"auto\">bonificaci\u00f3n del 75%<\/span><\/b><span data-contrast=\"auto\"> de la cuota por contingencias comunes por <\/span><b><span data-contrast=\"auto\">cuidado de menor<\/span><\/b><span data-contrast=\"auto\"> afectado por c\u00e1ncer u otra enfermedad grave.\u00a0<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Como bien saben, en BNFIX Pich les ofrecemos un resumen de lo m\u00e1s relevante con la finalidad de\u00a0informarles r\u00e1pidamente de todas aquellas novedades que surgen en la actualidad. Puesto que es materia de muy reciente aprobaci\u00f3n y que entrar\u00e1 en vigor en enero, se continuar\u00e1 desarrollando a lo largo de los pr\u00f3ximos meses. Por eso ampliaremos la informaci\u00f3n a medida que conozcamos novedades. \u00a0<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Sin m\u00e1s aprovecho la ocasi\u00f3n para saludarles atentamente,\u00a0<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p><b><span data-contrast=\"none\">Sara Bueno <\/span><\/b><span data-ccp-props=\"{\">\u00b7\u00a0<\/span><span data-contrast=\"none\">\u00c1rea laboral<\/span><span data-ccp-props=\"{\"> BNFIX PICH TAX LEGAL<\/span><\/p>\n<p><b><span data-contrast=\"none\">sara.bueno@pich.bnfix.com<\/span><\/b><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<\/div><\/section>\n","protected":false},"excerpt":{"rendered":"<p>\u00a0El Bolet\u00edn Oficial del Estado public\u00f3 ayer, 27 de julio de 2022, el Real Decreto-ley 13\/2022, de 26 de julio, que establece un nuevo sistema de cotizaci\u00f3n para los trabajadores por cuenta propia o aut\u00f3nomos y se mejora la protecci\u00f3n por cese de actividad.\u00a0\u00a0<\/p>\n","protected":false},"author":2,"featured_media":15988,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[156,157,447],"tags":[469,809,158,810],"class_list":["post-15995","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-circulares-ca","category-comunicacion-ca","category-videos-ca","tag-autonomos","tag-cotizacion-ca","tag-laboral-ca","tag-reta-ca"],"_links":{"self":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/15995","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/comments?post=15995"}],"version-history":[{"count":4,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/15995\/revisions"}],"predecessor-version":[{"id":16104,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/15995\/revisions\/16104"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media\/15988"}],"wp:attachment":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media?parent=15995"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/categories?post=15995"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/tags?post=15995"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}