SELF-EMPLOYED PERSON IN A PLURIACTIVITY SITUATION
If you are a self-employed person in a pluriactivity situation, that is, you are quoting in the General and Autonomous Regime at the same time, you can request the return of the excess contributions provided that you have exceeded in the year the amount established in the General Budgets for this case . If in 2015 the payments made to Social Security taking into account the business contributions and those of the worker in General Regime for common contingencies and those made as autonomous, have exceeded € 12,245.28, you can request the refund of 50% of the amount per over this limit. The received cannot exceed 50% of the amount paid as a self-employed quote throughout the year.
The deadline for submitting the application ends on April 30. The return is at the request of the self-employed worker, so if you do not ask for it you will not receive it.
Suppose we contribute 2,800 euros per month in our work as an employed person. Between the company and the worker, 28.30% of common contingencies of the base are contributed to Social Security, so in this case they will be € 792.40 per month and € 9,508.80 per year. If at the same time we are autonomous and our contribution base is € 1,000, we will pay 29.80%, that is, € 298 per month and € 3,576 per year. If we add both contributions, during 2015 we will have paid a total of € 13,084.80 per year. The excess would be 13,084.80 – 12,245.28 = 839.52. We would therefore have the right to the return of 50% of said excess, € 419.76 that we would receive in full since it does not reach 50% of the amount paid as a self-employed contribution (3,576).
Those who are in this situation of multi-activity review what was paid during 2015 and if you exceed the amount mentioned in the entry request the return. Remember that you have until April 30.