New obligations to report data to the TGSS


If you have received an email from the Social Security regarding the requirement of data of persons linked to companies, it is by virtue of RD 504/2022, of June 27, which amends the General Regulation on registration of companies and affiliation, registrations, deregistrations and variations of data of workers in the Social Security. All entities already existing or newly created with legal personality, which have or will have hired workers and/or for which a self-employed person has to be registered, must provide the Social Security with the data of the same.

The Social Security will assign a company number (NET) to which all the company CCCs will be associated.

All the above mentioned companies must provide all the information of all the people linked to the company, whether they are partners or not. The deadline for this procedure is October 31, 2023.

What data must be provided?

  1. Company name, date of incorporation, registration in the commercial register, and tax identification number of the linked company.
  2. Identification of individuals linked to the company and their position as a director or administrator, or provision of other services to the society referred to in Article 305.2.b).
  3. Percentage of participation in the share capital.
  4. Full name, national identity document number or equivalent, of the relatives living with the self-employed worker.
  5. Tax identification number of the client on whom the self-employed workers economically depend.
  6. Professional association to which self-employed workers must belong.
  7. Tax identification number of the company or companies for which private complementary activities are provided.
  8. Full name, national identity document number or equivalent, of the self-employed worker in whose economic or professional activity the relatives referred to in Article 305.2.k) of the General Social Security Law are employed.
  9. Declaration of the net economic income that the self-employed worker foresees obtaining during the natural year in which the registration for their economic or professional activity takes place, directly and/or through their participation in the society or community of goods that determines their inclusion in the corresponding special regime.
Newly Established Companies

Self-employed individuals or workers cannot register until the identification details of the company and related individuals are communicated.

A self-employed individual may need to be registered for one or several activities, either due to their involvement with various companies, having multiple individual activities, or both. All activities for which registration as self-employed is currently necessary must be identified.

In the future, the start of new activities and/or the completion of existing ones must be reported. Upon concluding the last of these activities, the process of deregistering as self-employed will be necessary.


New obligations to communicate data to the TGSS

How should the information be provided?

As indicated by Social Security, in order to incorporate data into the TGSS database, self-employed workers will have to use the following channels:

a) Information regarding the companies and community property in which the self-employed worker participates will be provided through the SEDESS Entrepreneur Collective service. Company Identification. Initial CCC Assignment, which, as reported in the RED News Bulletin 01/2023, allows the registration of the company and related individuals in the new FGA databases (Company and Related Individuals database), and in its latest function, the possibility of assigning or NOT assigning an initial CCC for this company. Additionally, an exclusive option for entrepreneur collective has been enabled. Assignment of Contribution Account Code, for those company registrations where the company and related individuals’ database has been previously completed. For both options, access must be made with the digital certificate that identifies the collective company.

b) In the event that the self-employed worker is part of two or more collective legal entities, as many different activities as legal entities in which they are involved must be communicated to the TGSS, provided that this circumstance determines their registration in the RETA. This information will be incorporated through the Communicate New Activity service on the TGSS portal -IMPORTASS-