By self-employed, natural persons who habitually, personally, directly, on their own account and outside the scope of management and organization of another person, carry out an economic or professional activity for profit.
By self-employed company for the purposes of this article we understand the natural person who decides to engage in the exercise of an economic activity as administrator of a capital company.
The self-employed person is currently obliged to contribute to Social Security for a minimum amount of € 286.1, while the self-employed company of € 367.8.
The art. 31 of Law 20/2007 of the Statute of the Self-Employed Worker, in its wording given by Law 14/2013, of September 27, of support to entrepreneurs and their internationalization established the so-called flat rate in favor of the self-employed, with the In order to promote entrepreneurship and which consists of allowing the self-employed to see the quota to pay for registration in the Special Scheme for Self-Employed Workers (RETA) reduced in their first years of activity.
However, the Social Security made an interpretation of the rule by which it excluded the self-employed companies from said flat rate even if they met all the requirements to obtain said bonus in their Social Security contributions.
This anomalous interpretation has been systematically fought in the Courts, reaching the Supreme Court in several cases, where it warned the Social Security itself that they would inadmit any recourse on this matter due to “a supervening lack of appeal” or what is the same: He had ruled it against the Administration numerous times, and now the Administration had to change its judgment.
Now, to all those who find yourself in this situation and meet the corresponding requirements, the opportunity is open to you to obtain a refund of what was unduly paid, provided that no more than four years have elapsed since your registration. This amount should be increased, indirectly, the loss of other benefits that could have been applied to you as well as the interest generated by the period of time that the money has been unduly in Social Security.
If you are a self-employed person who has registered for the first time in the last 4 years and you find yourself in this situation, do not hesitate to contact Certus so that we can advise you on the matter.