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Instituto Valenciano de Investigaciones Económicas


Valoración del nuevo modelo del Régimen Especial de Trabajadores Autónomos
Valoración del nuevo modelo del Régimen Especial de Trabajadores Autónomos
Devesa, J.E., Devesa, M.M., Encinas, F. B., Domínguez, I., García, M.A. and Meneu, R.
Year of publication: 2022
Keywords: Pension system; Equity; General Scheme; Contribution rate
JEL Classification: H55
One of the aspects of the pension reform that has been under negotiation since mid-2021 is the modification of the Special Scheme for Self-Employed Workers (Régimen Especial de Trabajadores Autónomos RETA). According to the news that has spread, the new RETA may entail important changes with respect to the previous system, such as: a) The real returns declared for tax purposes will be taken into account, not being able to choose the contribution bases as was the case until now; b) the contribution payment will be set based on a series of return intervals (steps), which implies the disappearance of a single rate of contribution, as was the case up to now; c) a long transitory period is established (from 2023 to 2031) for its final implementation.Using a quota system and a function by steps means that not all affiliates are going to be subject to the same contribution rate, which implies a change with respect to what happened until now in the RETA and in the General Scheme (Régimen General).Although the application of the new quota table that appeared in January 2022 represents a slight improvement of the RETA, it continues to present important deficiencies in terms of the fairness of the system in several areas: a) within the RETA itself; b) regarding the General Scheme; c) during the transitional period, prominently.We propose a simple and transparent solution of using tax returns as a contribution base and continuing to apply a single contribution rate for all self-employed workers. In addition, this rate should be similar to that of the General Scheme. This would avoid most of the problems that we have detected and would make it possible to maintain tax returns as a reference, which we consider to be an important advance for the equalization with the General Scheme.