Without a doubt the most popular measure of the Law to Support Entrepreneurs (Law 14/2013, 27th September) is the extension of the famous “flat rate” contribution for self-employed workers under the age of 30 to those over 30 years old who either register for the first time in this special regime or have not contributed to it during the previous five years and have no employees. In such instances, the payable fee will be calculated by applying to the minimum contribution ( 858,60 ) the minimum contribution rate in effect at all times (29.80 %), reduced according to the following scale for a period 18 months:
• Reduction of 80 % for the 6 months immediately following the effective date of registration (payable fee of 52.03 euros).
• Reduction of 50 % for the following 6 months (payable fee of 128.70 euros).
• Reduction of 30 % for the remaining 6 months (payable fee of 179.96 euros).
However, this reduced rate does not apply to all groups of self-employed contributors, because the Social Security General Treasury has issued an internal instruction with orders not to apply such reductions at self-employed workers formed by partners and / or administrators of mercantile organisations, although it is not expressly stated in the Law to Support Entrepreneurs. The only grounds for this administrative interpretation is that the law, by stating that the reduction will also apply to the working partners of worker cooperatives, appears to intentionally exclude from its application all “autónomos societarios”, that is those self-employed contributors who work as partners and / or administrators of mercantile organisations. This interpretation from the Administration is very arguable, and in fact, many new “autónomos societarios” have filed an appeal against the denial of the reduced fee, so one should be attentive to the legal outcomes. But for now what governs is the restrictive approach from the Administration which only recognises the right to reduced rate for those self-employed workers who are natural or legal persons performing an economic or professional activity for lucrative purposes on a regular basis and in a manner that is personal, direct, working themselves and outside the scope of management or organisation of a third party. It includes the following groups:
– Business or industry owner
– “Comunero” or partner in a community of property (“comunidad de bienes”)
– Partner of civil organisation
– Partner of worker cooperative
– Industrial partner of general partnership and limited partnership
And excludes, therefore, the remaining groups of self-employed contributors:
– Partners of capitalist mercantile organisations
– Religious workers of the Catholic Church
– Business family collaborators
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A Àmbit Assessor, SL comptem amb 40 anys dedicats a l’assessoria fiscal, comptable i laboral de la Pime.
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