Autónomo: change your earnings forecast and contribution base

Start with the right figure

Invoice turnover, bank receipts and relevant net earnings are different measures. Compile the expected annual result, business costs and known changes. Do not use one unusually strong month as an unchecked forecast for the year.

Separate forecast and contribution base

The official service allows changes to expected net earnings and/or the contribution base. Check that the selected base fits the applicable band and any special rules. Do not assume an earlier contribution reduction carries over to a new situation.

Timing determines the effect

Import@ss uses defined change windows. For example, applications from September through October generally take effect in November; those from November through December concern January of the following year. Check the effective date displayed for your application and budget for the existing payment until then.

Later reconciliation still matters

Under the relevant system, the base selected during the year is provisional and is later reconciled against actual relevant earnings. A lower monthly payment is not automatically a final saving. Allow for a possible later payment.

Check after applying

Keep the confirmed details and effective date. Review the first affected contribution statement and retain the forecast behind the request. Further changes in earnings can justify another review; avoid sending contradictory applications without records.

Official sources and next steps

• Import@ss: Change contribution base and expected earnings
• Import@ss: Forecasts and later adjustment

Related assistance: Self-employment in Spain.

Related next steps: Employed and self-employed in Spain: pluriactividad · Social Security debts: TGSS instalments in Spain.

Updated: 23 October 2026. General guidance. Your circumstances and the current requirements of the competent authority are decisive.