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

We can backdate the initial registration as self-employed with Social Security and the Spanish Tax Agency. The estimated processing time is approximately one week. This procedure involves additional costs both for taxes and Social Security contributions.

To carry out the process, the client’s digital certificate and its password will be required.

Additional costs for the client:

The client will need to pay the Social Security contributions for the previous months without applying any discounts or reductions. Once the process is completed, this debt will remain payable by the client. The standard reduced monthly contribution is approximately €88 per month; without the reduction, the contribution may be approximately €340–360 for each month.

Invoices will also need to be issued retroactively for the previous months in order to evidence the activity carried out.

In addition, the relevant tax returns for those months will have to be filed and the applicable taxes paid, mainly personal income tax and, where applicable, VAT. Once the process is completed, these amounts will also remain payable by the client. Personal income tax is calculated on the net profit, meaning income minus expenses, with a 20% instalment payment. This amount may later be offset or, where applicable, refunded when filing the annual income tax return.

VAT will depend on the specific situation and the type of activity carried out.