Social Security recovers: yes there is a flat rate for corporate self-employed
It modifies the criterion that had prevailed until now and that denied the flat rate to self-employed companies.
Three Supreme Court rulings have been necessary for Social Security to change its criteria. The self-employed companies will have the right to request the bonus of quotas granted by the flat rate. The entity recognizes the change of criteria in a note issued from the area of challenges of the general subdirectorate of management and challenges of the General Treasury of the Social Security.
Document 252 / 2020-1.1 recalls the different sentences that contravened the initial criterion of denying the flat rate to this type of self-employed. The first of the sentences to which reference is made dates from December 3 of last year. In it, as the note clarifies, it was highlighted that the application of the flat rate to this group could not be prevented. Same opinion as the one that has been upheld from this same court in the judgments of 286/2020 of February 27 and 315/2020 of March 4.
Social Security surrenders
The text warns that with this jurisprudential doctrine involved, it has no choice but to modify the criterion that it had been establishing. “In such a way that self-employed partners of capitalist mercantile companies (limited or anonymous) are allowed to access the benefits provided”, in the article that regulates the flat rate.
Consequently, it recognizes that it will proceed to estimate the appeals that will be formulated on the matter. What’s more, it opens the door to reviews of previously denied applications. Interested parties may review firm resolutions. In this case, it will be the body that originally issued the act that must process and resolve. But now taking into account this new criterion. And as long as the affected party requests it.
“Those who were denied should urge their review,” said the president of ATA, Lorenzo Amor. He did so by sharing on social networks the note announcing the change of criteria in question, where we find all the references described above.
The flat rate for freelancers
It is a discount on Social Security contributions. Without it, a self-employed person has to pay around 290 euros per month in contributions. With it, professionals only pay 60 euros during the first year. Being, even, extendable for a longer time and in other amounts, depending on certain conditions.
A measure that tries to promote new activities, with a lower implementation cost during the first months of activity, to facilitate the establishment of the same.