In today’s article, we will try to clear doubts as to whether corporate self-employed people are entitled to the ‘flat rate’ which allows this co-partner to pay a monthly fee of 60 euros per month during the first 12 months of activity, thus benefiting from this bonus.
Although in a the General Treasury of Social Security was depriving the corporate self-employed of the application of the flat tariff, among other aid, judgments favourable to corporate self-employed persons by the Supreme Court are being known in recent months and they acknowledge that they are indeed entitled to this aid.
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What is a corporate self-employed person?
First of all it is necessary to explain what the figure of the corporate autonomous consists of. He is an autonomous company that has formed a commercial company,or what is the same, an undertaking in any of its legal forms.
In this way, an autonomous person can set up an undertaking withoutchanging its tax status, although there will be changes with respect to non-corporate self-employed persons, which could affect its turnover.
In order to be able to apply as a corporate autonomous, they must meet the following requirements:
- Have at least 25% of the company’s capital, and work as management or management.
- Have at least 33% of the capital and work in the company itself.
- Have no stakes, but do live with one of the partners with at least 50% of the capital.
Flat rate and autonomous corporate fees: are they compatible?
Since the flat tariff for new self-employed persons entered into force in 2013, the TGSS has never considered that corporate self-employed persons could benefit from this aid,and so far the only way to enjoy it was to go to court, where favourable judgments are being handed down to self-employed persons.
According to the Administration, the reasons why a corporate self-employed person cannot apply the flat rate are as follows:
- Article 31 of the Law on the Autonomous Statute,which develops the flat tariff for new self-employed persons, does not speak at any time of the corporate self-employed persons,and therefore understands that such a bonus cannot be applied to them.
- Capital partnership partners can be regarded as a different figure of self-employed persons,since their liability is limited to the capital contributed by the company, and must be liable for debts with all their assets.
Here it should be emphasized that Article 31 does not name the corporate self-employed person of a company, but the following forms of self-employed persons:
- Autonomous of the first contribution group of the Special Regime for the Social Security of Sea Workers.
- Partners of labor companies.
- Worker partners of partner cooperatives, which are part of the RETA or the Special Social Security Regime of Sea Workers, within the first contribution group.
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If you are a corporate self-employed, can you claim the flat rate?
In recent months there are multiple favorable judgments towards the corporate autonomous,recognizing the application of the flat rate and returning all the money not enjoyed, based on the following arguments:
- Article 3 of the Autonomous Law defines the entrepreneur regardless of his status as a natural or legal person.
- The courts take the view that it is not permissible to extend the scope of a law only for the purposes of burdens and obligations, setting aside reductions or exemptions, where the legislature has not taken care to set the limit.
- Article 31 of Law 20/2007 recognises that bonuses result from the application to employers.
That said, as a corporate freelancer you can claim the flat rate and request that you be returned what is yours. In that case, to make the claim you must follow these steps:
> New highs in the RETA:
If you have just en suited to the RETA as a corporate autonomous, you have 30 days to file an appeal against the resolution of non-recognition of the flat rate from the date of discharge. If it were denied, you would have the possibility to claim in administrative litigation.
> You are already en discharged in the RETA:
If on the contrary you are already en discharged in the RETA, you have a period of four years to make the claim.
The first step would be to file a letter with the General Treasury of Social Security, requesting the return of undue payments for unperduced reductions.
If the return were refused you would have to file an appeal,and if you still did not get an answer about it, the last way would be to file a contentious – administrative appeal.
In short, although under the Law the corporate self-employed cannot apply the flat rate, it is likely that if you claim, you will be entitled to this bonus; being able to recover all amounts paid improperly from your registration in the RETA.