The TGSS rectifies and allows the application of the reduced fee to the special scheme for self-employed workers also to partners of professional commercial companies.
Since the entry into force of the Law to Support Entrepreneurs, the well-known "flat rate" social security contribution scheme for the self-employed was extended to all new self-employed workers who met certain requirements. However, this reduced rate did not apply to all groups of new self-employed workers because the General Treasury of the Social Security had issued an internal instruction ordering that this reduction not be applied to, among other groups, partners and/or directors of commercial companies (known as corporate self-employed workers), even though this exclusion is not expressly stated in the Law to Support Entrepreneurs.
Within the aforementioned group of self-employed business owners, there are those partners of professional companies constituted as a limited liability company (SLP) or a public limited company (SAP), so they have not been able to benefit from the well-known "flat rate" for contributions to the special scheme for self-employed workers, even though they are legally included in said scheme, although they do not have effective control of the company, according to Additional Provision 5 of the Law of Professional Companies.
Well, following a claim from our professional firm, the TGSS has finally admitted the application of the "flat rate" of contribution to the special scheme of self-employed workers to those partners of professional companies in the form of a commercial company of capitalist basis (SLP and SAP) who do not have effective control of them, that is: that they are not part of its social administration body nor do they exercise management and executive functions, and that their participation in the share capital is less than one third.
From now on, for the purposes of their registration and contributions to the special scheme for self-employed workers of the Social Security, such professional partners will be considered as independent self-employed owners of their own activity, even if they carry it out within the professional company of which they are partners.
Martí Milán Romera. Labor Law Department
Àmbit Assesor
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A Àmbit Assessor, SL has 40 years dedicated to the tax, comptable and labor consultancy of the Pime.
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