The novelties of 2022 for the self-employed and SMEs

In this article we detail the main novelties:

Increase in the quota of self-employed:

Self-employed workers who contribute for the minimum base will pay a monthly fee of 294 euros. This increase is justified by the percentage rises in professional contingencies and cessation of activity.

As for the contribution bases, the minimum will be 960.60 euros per month and the maximum, 4,139.40 euros per month. In any case, and in relation to the contribution bases of the self-employed, it will be necessary to attend to the conditions that are generated in sections of certain ages.

Contributions to pension plans:

Objective estimation regime:

The limits of taxation by modules are maintained and extended.

VAT:

This 2022 the limits are extended in the simplified regime of the Value Added Tax and also in the special regime of agriculture, livestock and fishing.

Corporation tax:

In cases of net turnover equal to or greater than 20 million euros, corporate tax will have a minimum taxation of 15% of the tax base. The same situation occurs in taxation under the fiscal consolidation regime, regardless of turnover.

For newly created companies, the minimum taxation goes from 15 to 10%.

In the case of housing rental companies, the tax credit is currently 45%.

IAE:

Starting this year, journalists and information and communication professionals will have their own specific classification.

Payments in cash:

It should be remembered that, since last summer, the legal limit for cash payments is 1,000 euros in the case of businessmen and professionals. This figure does not affect when it is between individuals.

This limit refers to the entire transaction, which includes the payment of small installments.

Law of startup:

This regulation introduces novelties in personal income tax and in the limits of the exemption from remuneration in kind, as well as the remuneration of workers through packages of company shares. In the latter case, the limit is extended to 50,000 euros (“stock options”).

Among other measures, the law also contemplates that during the first years of life of startup the corporate tax reduction is maintained in the 15%.

Entrepreneurs who combine their startup with a job for others they will have three years to be exempt from contributing as self-employed.