Backdating the registration date with Social Security and the Tax Agency.

We can amend the original self-employed registration dates with both Social Security and the Tax Agency and move them to an earlier date. The estimated processing time is approximately one week. This procedure will involve additional costs related to both taxes and Social Security.

To complete the procedure, we will need the digital certificate and its password, or alternatively, 3 authorizations following our instructions.

Additional costs:

— Social Security contributions for the previous months will need to be paid without applying the reduced rate. Once the procedure is completed, the corresponding amount due will be generated. As a reference, the usual reduced contribution is approximately €88 per month, while without the reduction and including the applicable surcharge, it may be approximately €340–€360 for each month;

— Invoices for the previous months will need to be issued retrospectively in order to support the activity carried out during that period;

— The corresponding tax returns for those months will need to be filed and the applicable taxes paid, mainly personal income tax (IRPF) and, where applicable, VAT. Once the procedure is completed, the corresponding amounts due will be generated. The quarterly IRPF advance payment is calculated at 20% of the net profit from the invoices. These payments are later adjusted in the annual income tax return or returned;

— VAT will depend on the specific circumstances 

Possible additional penalties: approximately €100–€200 for each quarterly or annual tax return that was not filed on time. Changes to tax returns that have already been filed will not result in this type of penalty.