<\/div>\n
Why wasn’t the flat rate applied to the self-employed until now?<\/h2>\n
Some of the arguments that Social Security used to not apply the flat rate to the self-employed are the following:<\/p>\n
\n- In the Law of the Statute of the Self-Employed Worker, specifically in article 31, a regulator of the flat rate, it does not expressly speak of the corporate self-employed person, but partners of labour societies and cooperatives.<\/li>\n
- Commercial companies’ partners are a different figure from the self-employed since their responsibility is limited to the capital contributed to the entity. The self-employed individuals or partners of cooperative societies or communities of assets, among other figures, respond with your entire estate of debts.<\/li>\n<\/ul>\n
<\/div>\n
The judgment that drove the change<\/h2>\n
As we said before, several judgments have prompted the change of criteria so that the plant rate is also applied to self-employed companies. One of the most prominent is the Judgment of the Supreme Court of December 3, 2019<\/strong>, in which A 25-year-old single managing partner of an SLU, who had not previously carried out any economic activity and had registered as self-employed, is recognised the right to apply the flat rate<\/strong> and to have the corresponding differences returned to previous quotes.<\/p>\n<\/div>\n
What does the change of criteria entail?<\/h2>\n
The fact that the self-employed can apply the flat rate has several consequences:<\/p>\n
\n- That they will be able to benefit from the discounts that the flat rate supposes<\/strong>, although the rate will be slightly higher since the minimum contribution base for self-employed companies is also higher.<\/li>\n
- That the self-employed companies to whom the flat rate has been denied may request the return of the fees that Social Security has collected in excess, the<\/strong> term to claim is four years after the payment of each instalment.<\/li>\n<\/ul>\n
To benefit from the flat rate, self-employed companies must meet the requirements established by law<\/strong>: that they register for the first time in the self-employed regime or have not been registered in the last two years as self-employed.<\/p>\nThe change in the interpretation of the law supposes applying a criterion of equality among all the self-employed to favour entrepreneurship.<\/p>\n<\/div><\/div><\/div><\/div><\/div>