Self-employed companies, those who have a commercial company, can also benefit from the flat rate. Social Security has changed its criteria in this regard, since it excluded this group of business owners from this reduced contribution of 60 euros during the first year of activity, which can be extended in some cases. This has been notified by the General Treasury of the Social Security in an internal communication after several decisions of the Supreme Court that rejected the exclusion of this group. The ATA self-employed group, which has released the Social Security document, has celebrated the rectification.
The self-employed ask to recover their extraordinary ‘unemployment’ before the closures due to outbreaks of coronavirus
The president of ATA, Lorenzo Amor, has shared on his Twitter account the notification of Social Security, dated July 20, to all its challenge units. The Treasury explains that there is already jurisprudential doctrine against the criterion maintained by the body and that it left out the corporate self-employed from the flat rate. Specifically, three judgments of the Supreme Court, in addition to several provinces of the High Court in which appeals from Social Security were inadmissible.
Despite the criteria of the Supreme Court since December 2019, which was confirmed in February 2020 with a second ruling, Social Security had continued to reject that the self-employed at the front of their own businesses benefit from reduced contribution for new self-employed.
Finally, the body has notified the change of criteria at the end of July, “in such a way as to allow the self-employed partners of capitalist mercantile companies, whether of limited or stock companies, to access the listing benefits provided for in article 31 of the aforementioned Law 20/2007, of the Statute of the Self-Employed Worker “.
The agency proceeds to resolve appeals on the issue that were pending in favor of those affected. Regarding final administrative resolutions (because they were not challenged or because the self-employed appeal was rejected), the Treasury notes that “their review will only proceed if expressly urged by the interested parties.”