By
registering on the self employed (or autonomos)
system, medical social security cover is
immediately available, and pensions benefits
are secured when one reaches retirement
age for those eligible to claim (see Pensions).
In Spain this is currently 65 years for
both men and women.
It is
no longer necessary for anyone working here
on a Contract or as a self employed to apply
for a Residencia (residency permit), but
you may wish to do so for simplicity (see
the
section).
If you wish
to register yourself on Autonomos, there
are certain steps to be taken, as follows:
you should do is obtain your NIE number
(see ).
to apply for a
for the work activity to be followed. This
can be obtained from the SUMA Office in
the town where your work activity will be
centred, or Town Hall ()
as appropriate.
to
complete and present a , which
is stamped by the Tax Office and confirms
the method of payment of your taxes. There
are two methods of paying tax:
quarterly VAT and Income Tax Declarations
on the “direct estimations method”,
which means you have to start double entry
system book-keeping, or hire the services
of an accountant, or
a quarterly fixed income tax & VAT amount
under the "modulos" system.
have their advantages;
if you think your custom is going to fluctuate
to a significant degree, as income tax &
VAT is only paid on your actual .
do not take into consideration whether you
have had a good or bad month, as you pay
the same fixed amount, even if you have
zero income. Also, under the modulos system,
there is no need to keep accounts or prepare
numbered ,
etc. On the other hand, once your business
is established and turnover increases you
may well benefit from having a tax system
whose payments were set at a basic level.
to register within the Seguridad Social
()
system, you will need to complete and present
a registration document. You will then be
liable for fixed monthly payments, which
must be paid even if you have zero income.
You will receive a temporary card that shows
your .
You should take this card to your local
social security clinic and register with
a doctor. This will instigate your permanent
.
There are various levels of social security
payable, depending on the amount of pension
you wish to receive on retirement. Most
people choose the minimum ().
At each level you have the choice of paying
an additional amount for IT (temporary incapacity
sickness) benefit in the unfortunate event
of your falling ill. You can change the
option to pay IT if you wish, but this must
be done prior to the .
Those persons over the age of
have a slightly different payment structure,
and workers over the age of
do not have to make any social security
payments save for the optional IT payments,
although they can opt to continue paying
if they wish.
Further information regarding the above
may be obtained from the .
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