{"id":9202,"date":"2023-10-25T19:54:04","date_gmt":"2023-10-25T17:54:04","guid":{"rendered":"https:\/\/www.augelegalfiscal.com\/actualidad\/revision-of-the-contribution-bases-cass-campaign\/"},"modified":"2023-10-25T19:54:04","modified_gmt":"2023-10-25T17:54:04","slug":"revision-of-the-contribution-bases-cass-campaign","status":"publish","type":"actualidad","link":"https:\/\/www.augelegalfiscal.com\/en\/actualidad\/revision-of-the-contribution-bases-cass-campaign\/","title":{"rendered":"Revision of the contribution bases: CASS campaign"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">For the past few months, the Andorran Social Security Fund has been reviewing the billing and\u00a0 declared income of self-employed workers and their companies, if any, based on data provided\u00a0 by the Tax Department for the year 2022. As a result of these reviews, a large number of self-<\/span><\/p>\n<p><span style=\"font-weight: 400;\">employed workers are currently receiving notifications and requests from this organization,\u00a0 asking for the regularization of contributions paid during the fiscal year 2023, as well as\u00a0 demanding the corresponding interest and surcharges &#8211; given that the majority of these reviews\u00a0 are showing increases. In this context, it&#8217;s important to note that in Andorra, the contribution\u00a0 base for self-employed workers is based on the average salary of the country&#8217;s employees,\u00a0 applying certain percentages in accordance with what the law establishes. Thus, Article 101 of\u00a0 Law 17\/2008, of October 3, on social security, in its current wording, sets the following\u00a0 percentages according to the following criteria that require applying percentages over 100%:\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; 125% on the average salary of the country&#8217;s employees from the previous year in the\u00a0 case of:\u00a0\u00a0<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">Holding a licensed professional authorization (doctors, architects, etc.) and\u00a0 having generated, in the previous year, a net income from economic activities\u00a0 greater than 40,000 euros.\u00a0\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Being a company administrator and having generated, in the previous year, a net\u00a0 income from economic activities greater than 40,000 euros.\u00a0 <\/span><\/li>\n<li>Being a company administrator and having generated, in the previous year, a net\u00a0 income from economic activities greater than 40,000 euros or the company&#8217;s\u00a0 business turnover exceeded 400,000 euros. This also applies to family\u00a0 companies where the conditions are met jointly by family members up to the\u00a0 second degree in terms of blood or affinity.<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">&#8211; 137.5% on the average salary of the country&#8217;s employees from the previous year in the\u00a0 case of:\u00a0\u00a0<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">Holding a licensed professional authorization (doctors, architects, etc.) and\u00a0 having generated, in the previous year, a net income from economic activities\u00a0 greater than 50,000 euros.\u00a0\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Being a company administrator and having generated, in the previous year, a net\u00a0 income from economic activities greater than 50,000 euros or the company&#8217;s\u00a0 business turnover exceeded 500,000 euros. This also applies to family\u00a0 companies where the conditions are met jointly by family members up to the\u00a0 second degree in terms of blood or affinity.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Additionally, it&#8217;s important to consider that meeting these conditions can also have a potential\u00a0 impact on indirect tax obligations (IGI), making it essential to rely on professionals and cross disciplinary advisors in all areas to identify the described criteria and avoid avoidable surcharges\u00a0 or penalties.<\/p>\n<p>At Aug\u00e9 Holding Group, we have a multidisciplinary team accustomed to regularly\u00a0 reviewing the obligations of each of our clients, verifying and planning their social security\u00a0 obligations in accordance with the law and their wishes.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>For the past few months, the Andorran Social Security Fund has been reviewing the billing and\u00a0 declared income of self-employed workers and their companies, if any, based on data provided\u00a0 by the Tax Department for the year 2022. As a result of these reviews, a large number of self- employed workers are currently receiving notifications [&hellip;]<\/p>\n","protected":false},"featured_media":0,"menu_order":0,"template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-9202","actualidad","type-actualidad","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.augelegalfiscal.com\/en\/wp-json\/wp\/v2\/actualidad\/9202","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.augelegalfiscal.com\/en\/wp-json\/wp\/v2\/actualidad"}],"about":[{"href":"https:\/\/www.augelegalfiscal.com\/en\/wp-json\/wp\/v2\/types\/actualidad"}],"version-history":[{"count":0,"href":"https:\/\/www.augelegalfiscal.com\/en\/wp-json\/wp\/v2\/actualidad\/9202\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.augelegalfiscal.com\/en\/wp-json\/wp\/v2\/media?parent=9202"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}