TGSS (Tesoreria General de la Seguridad Social)
The TGSS is the treasury of the Spanish social security system. It is responsible for collecting contributions, managing registrations of workers and self employed people, issuing NUSS numbers, and maintaining the database of everyone covered by the Seguridad Social. If the INSS pays benefits out, the TGSS is the body that takes contributions in and keeps the books.
What TGSS handles
The main functions are: registering employees and autónomos in the social security system (alta), processing de registrations (baja), collecting the monthly cuota from autónomos and the employer/employee contributions for salaried workers, issuing NUSS numbers, and providing certificates of your contribution history (informe de vida laboral).
The Import@ss portal
Import@ss is the TGSS online portal where you can manage most of your social security interactions. With a Certificado Digital, you can check your contribution status, download your vida laboral, modify your contribution base as autónomo, and handle registrations and de registrations. The portal has improved significantly in recent years and most routine tasks can be done without visiting a physical office.
TGSS versus INSS
The TGSS collects and manages. The INSS assesses and pays. You register and pay contributions at the TGSS. You claim benefits at the INSS. They are separate institutions within the same social security system.
When autónomos interact with TGSS
As an autónomo, the TGSS is where you register (alta), where your monthly cuota is debited, where you can adjust your contribution base, and where you de register (baja) if you stop your activity. The cuota amount depends on your declared income and the contribution base you choose. Since 2023, the system uses income based contributions (cotización por ingresos reales), which means your cuota adjusts based on your actual earnings.
