2024 Annual Declaration - FONASA - Personal Services

In accordance with the provisions of article 27 of Decree 221/011 dated 06/27/2011, the holders of personal services outside the relationship of dependency must settle annually, as of December 31 of each year, the contributions destined to the National Health Fund (FONASA), for which purpose the BPS has established the obligation to file a sworn statement for the year 2024 as of 2/3/2025 and the maximum term to do so without penalty, is determined according to the last digit of the company number, as follows: 

In case of late payment, a fine of 1 UR must be paid.

Obliged to file a sworn statement

The holders of personal services outside the relationship of dependency with activity in the fiscal year 2024, are obliged to file the Fonasa Annual Affidavit. This includes resident individuals who provide personal services outside the relationship of dependency, by themselves or through partnerships or civil societies.

The obligation includes those who have lost the FONASA benefit for not reaching the minimum turnover the previous year, as well as those who had no turnover during the fiscal year 2024 but are declared with activity in the BPS records.

It includes Professionals (affiliated to Caja de Jubilaciones y Pensiones de Profesionales Universitarios); Notaries (affiliated to Caja Notarial de Seguridad Social) and Owners of non-professional Personal Services (affiliated to BPS).

Form of presentation of the declaration

The declaration is filed via web through the online service Personal Services: Fonasa Annual Affidavit, for which it is required to have a personal web user of BPS.

In order to file the declaration, business owners must establish an electronic address with the BPS, through the service Constituir Domicilio Electrónico - Notificaciones.

It is reminded that in order to process an affidavit, it is necessary to have filed those corresponding to the previous fiscal years in which activity has been registered.

Data to be included in the Declaration:

The data to be completed are:

• Exclusive Activity Personal Services - The month(s) in which the holder was not a beneficiary of the National Health Insurance (SNS) for another activity (e.g. dependent employee) or passivity must be indicated.
• Invoiced Amount excluding VAT - This includes invoicing for the provision of personal services only. 
• FONASA Taxable Amount - It arises from applying to the invoiced amounts without VAT, the aliquot according to whether it is a taxpayer of IRPF (70%) or IRAE (the % that corresponds according to its coefficient). This taxable amount must be declared for all months regardless of the possible protection of art. 25 of Decree 221/011.
• FONASA obligation - It is the result of multiplying the FONASA taxable amount x personal contribution rate according to the taxpayer's family situation, taking into account that the holders with exclusive activity must supplement at least up to the value of the Equivalent Average Cost (CPE).
  Debe incluir los aportes por la actividad de Servicios Personales que debió realizar mes a mes, hasta que su sumatoria alcance el monto del Tope Anual, considerando a tales efectos los aportes FONASA de otras actividades o pasividades.

It must include the contributions for the Personal Services activity that should have been made month by month, until their sum reaches the amount of the Annual Ceiling, considering for such purposes the FONASA contributions of other activities or passivities.

Calculation of the Annual Contribution Ceiling
The calculation of the annual contribution ceiling, for the purpose of making the comparison with the amounts to be declared in the Fonasa Obligation column of the Affidavit, arises from the sum of the monthly Average Equivalent Cost (CPE) for each beneficiary, including the holder and those to whom he/she provides coverage (children, spouse or cohabitant), increased by 25%, and considering the months of the year in which the holder received the National Health Insurance (SNS) benefit:
 

The computation of the CPE for dependent children under 18 years of age or older children with disabilities is assigned in equal parts, in case both parents are FONASA beneficiaries and attribute the coverage to FONASA. 

The values of the Average Equivalent Cost (CPE) in force during 2024 were as follows:
 

Practical example:

For example, for a taxpayer who was a FONASA beneficiary for the entire year 2024, who has a dependent minor child, his/her spouse is also a FONASA beneficiary under the same conditions (so his/her spouse is not a dependent, and the minor child receives the benefit from both parents), the calculation is as follows: 

Example FONASA Annual Cap = (4347 x 6 x 1.25 x 1.5) + (4480 x 6 x 1.25 x 1.5) = 99,304

The BPS also published a spreadsheet to facilitate the calculation of this ceiling on a case-by-case basis. 

Result of the declaration 

• Balance payable - This is verified when the sum of the FONASA Obligation column is greater than the advances made, obtaining the invoice for payment through the option available in the system: “Invoice Balance payable”.
• Credit receivable - It is verified when the advances made are greater than the FONASA obligation. It should be noted that these amounts will be considered at the time of the annual return of FONASA surpluses.

Likewise, the invoice with the amount of the professional stamp is obtained from the service itself, once the declaration has been validated. The invoice for the fine of 1 UR is also available if the declaration is filed after the deadline.

This invoice can only be paid on the day of issuance, so you must download it on the day of payment.

Source and additional information  

Additional information, as well as video tutorials to facilitate access and completion of the declaration, can be found on the BPS website for Personal Services.