{"id":6872,"date":"2020-03-29T08:49:00","date_gmt":"2020-03-29T08:49:00","guid":{"rendered":"https:\/\/www.asesoriaorihuelacosta.com\/tarifa-plana-autonomos-societarios\/"},"modified":"2022-12-31T06:37:22","modified_gmt":"2022-12-31T06:37:22","slug":"corporate-self-employed","status":"publish","type":"post","link":"https:\/\/www.asesoriaorihuelacosta.com\/en\/corporate-self-employed\/","title":{"rendered":"Flat rate for the corporate self-employed"},"content":{"rendered":"\t\t
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Corporate self-employed and flat rate<\/h2>

\u00a0<\/p>

A few months ago, the Supreme Court confirmed that corporate self-employed<\/strong> (those who contribute to the RETA because they control their company) also have the right to apply the incentives provided for ordinary self-employed [SC 03-12-2019<\/a>].\u00a0<\/p>

At last, the Treasury will apply these incentives ex officio (until now, it was still opposing them).<\/p>

Remember the amount to be paid:\u00a0<\/h3>

The self-employed will only pay 60 euros<\/strong> of contribution during the first 12 months if they contribute at the minimum base. If your base is higher, you will be able to apply a reduction of 80% during those months.
After that, they will have a 50% reduction for six months and another 30% reduction for the following six months.
If you are under 30 when you register – or 35 if you are a woman – you will be entitled to a 30% reduction for a further 12 months. The Treasury is finally going to apply the incentives for the self-employed.<\/p>


SOCIAL SECURITY \/ SELF-EMPLOYED<\/p>

Corporate and flat rate: the Supreme Court says so<\/h3>

A recent Supreme Court ruling confirms the right of a corporate self-employed person to benefit from the rebates generally available to the self-employed. If you are a company, claim the incentive!<\/p>

Let’s recapitulate<\/h4>

On the one hand, you are a company.\u00a0
If you effectively control your SL and work in it, you are obliged to pay contributions to the RETA. This is known as “corporate self-employed”.\u00a0<\/p>

You are considered to have effective control if you own at least 50% of the shares. It is also presumed that he\/she will have such power in other cases (for example, if he\/she owns at least 25% of the capital and also exercises management functions).<\/p>

On the other hand: incentives. On the other hand, if a self-employed person initially registers with the RETA or has not been registered with the RETA in the previous two years.<\/p>

They will only pay a contribution of 60 euros during the first 12 months if they are paying the minimum base (if their base is higher, they can apply a reduction of 80% during those months).\u00a0<\/p>

After that, you will have a 50% reduction for six months and another 30% reduction for the following six months (if you are under 30 when you register -or 35 if you are a woman-, the 30% reduction will be applied for a further 12 months).<\/p>

Disputes with the Administration<\/h4>

According to the Treasury. When a self-employed person registers, this reduction is automatically applied.\u00a0<\/p>

Attention! However, the Treasury does not apply the incentive to the corporate self-employed because, according to the Treasury, the law states that the benefits apply to partners of worker-owned companies and worker-members of cooperatives included in the RETA, without mentioning the corporate ones.<\/p>

According to the courts. In spite of the above, some company members claimed the incentives and some courts ruled in their favour. Well, the matter has ended up in the Supreme Court, which has confirmed that this group also has the right:<\/p>

Although the law states that members of worker-owned companies and members of cooperatives are entitled to the incentive, it does not expressly exclude company members. Therefore, an interpretation to the contrary is not possible.<\/p>

The scope of application of the law regulating the incentives includes company members. However, the application’s content does not include members of worker-owned companies or cooperatives.<\/p>

And that is why the specific section of the law regulating the benefits does include them (otherwise, they would not be entitled to the incentive).<\/p>

The subsidies aim to promote self-employment and the entrepreneurial culture by reducing initial costs, and this purpose is fulfilled whether the activity is carried out personally or through a company.<\/p>

Claim the incentive for Self-Employed companies<\/h3>

Four years. So, if you are self-employed as a company and the Treasury has not recognised the incentives, file a claim for a refund of undue income for the contributions paid in excess. You can claim the incentives for up to four years ago.<\/p>

The social security authorities must reply within six months. If it does not respond within this period, the application is deemed to have been rejected. After that:\u00a0<\/p>

If the application is rejected, you must appeal within one month (the deadline for a decision is three months).
If the appeal is rejected, you must file a lawsuit in court.
If you need help applying for the flat rate and filing a claim for undue income, please contact us, and we will be happy to help you.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t

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\n\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\tI have a question regarding corporate self-employment<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

Corporate self-employed and flat rate A few months ago, the Supreme Court confirmed that corporate self-employed (those who contribute to the RETA because they control their company) also have the right to apply the incentives provided for ordinary self-employed [SC 03-12-2019].  At last, the Treasury will apply these incentives ex officio (until now, it was […]<\/p>\n","protected":false},"author":1,"featured_media":6353,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","inline_featured_image":false,"footnotes":""},"categories":[1,46],"tags":[],"class_list":["post-6872","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"featured_image_src":{"landsacpe":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2016\/08\/blog-thumb-2.jpg",261,196,false],"list":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2016\/08\/blog-thumb-2.jpg",261,196,false],"medium":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2016\/08\/blog-thumb-2.jpg",261,196,false],"full":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2016\/08\/blog-thumb-2.jpg",261,196,false]},"yoast_head":"\nFlat rate for the corporate self-employed - 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