{"id":1046,"date":"2015-07-13T11:44:10","date_gmt":"2015-07-13T11:44:10","guid":{"rendered":"http:\/\/ambitassessor.com\/blog\/?p=1046"},"modified":"2015-07-15T11:46:01","modified_gmt":"2015-07-15T11:46:01","slug":"cambio-de-criterio-sobre-la-aplicabilidad-de-la-tarifa-plana-de-autonomos-a-los-socios-profesionales","status":"publish","type":"post","link":"https:\/\/mgiambit.com\/blog\/cambio-de-criterio-sobre-la-aplicabilidad-de-la-tarifa-plana-de-autonomos-a-los-socios-profesionales\/","title":{"rendered":"Cambio de criterio sobre la aplicabilidad de la \u201ctarifa plana\u201d de aut\u00f3nomos a los socios profesionales"},"content":{"rendered":"<p><em>La TGSS rectifica y permite la aplicaci\u00f3n de la cuota reducida al r\u00e9gimen especial de los trabajadores aut\u00f3nomos tambi\u00e9n a los socios de sociedades mercantiles profesionales.<\/em><\/p>\n<p>Desde la entrada en vigor de la Ley de Apoyo a los Emprendedores, se extendi\u00f3 la conocida <a href=\"http:\/\/www.ambitassessor.com\/noticia\/Tarifa-plana-per-tots-els-nous-aut\u00f2noms\/190\/ca\" target=\"_blank\">\u201ctarifa plana\u201d <\/a>de cotizaci\u00f3n al r\u00e9gimen especial de los trabajadores aut\u00f3nomos de la Seguridad Social a todos los nuevos aut\u00f3nomos que cumplieran determinados requisitos. Sin embargo, esta cuota reducida no resultaba de aplicaci\u00f3n a todos los colectivos de nuevos trabajadores aut\u00f3nomos debido a que la Tesorer\u00eda General de la Seguridad Social hab\u00eda cursado una instrucci\u00f3n interna que conten\u00eda la orden de no aplicar dicha reducci\u00f3n a, entre otros colectivos, el formado por los socios y\/o administradores de sociedades mercantiles (denominados aut\u00f3nomos societarios), pese a que dicha exclusi\u00f3n no se establece de forma expresa en la Ley de Apoyo a los Emprendedores.<\/p>\n<p>Dentro del referido colectivo de aut\u00f3nomos societarios, se encuentran aquellos socios de sociedades profesionales constituidas bajo la forma de sociedad limitada (SLP) o sociedad an\u00f3nima (SAP), por lo que los mismos hasta ahora no se han podido beneficiar de la conocida \u201ctarifa plana\u201d para la cotizaci\u00f3n al r\u00e9gimen especial de los trabajadores aut\u00f3nomos y ello a pesar de estar legalmente encuadrados en el dicho r\u00e9gimen aunque no posean el control efectivo de la sociedad, seg\u00fan la <a href=\"https:\/\/ambitassessor.com\/blog\/Los-socios-profesionales--r%C3%A9gimen-de-Seguridad-Social,-tributacion-y-naturaleza-jur%C3%ADdica-de-su-relacion-con-la-sociedad-en-la-que-participan-y-en-cuyo-seno-ejercen-su-profesion.\/786\/ca\" target=\"_blank\">Disposici\u00f3n Adicional 5\u00aa de la Ley de Sociedades Profesionales.<\/a><\/p>\n<p>Pues bien, a ra\u00edz de una reclamaci\u00f3n de nuestro despacho profesional, la TGSS ha acabado admitiendo la aplicaci\u00f3n de la \u201ctarifa plana\u201d de cotizaci\u00f3n al r\u00e9gimen especial de los trabajadores aut\u00f3nomos a aquellos socios de sociedades profesionales con forma de sociedad mercantil de base capitalista (SLP y SAP) que no posean el control efectivo de las mismas, esto es: que no formen parte de su \u00f3rgano de administraci\u00f3n social ni ejerzan funciones de direcci\u00f3n y gerencia, y que su participaci\u00f3n en el capital social sea inferior a una tercera parte.<\/p>\n<p>A partir de ahora, a efectos de su alta y cotizaci\u00f3n al r\u00e9gimen especial de los trabajadores aut\u00f3nomo de la Seguridad Social, tales socios profesionales tendr\u00e1n la consideraci\u00f3n de aut\u00f3nomos independientes titulares de su propia actividad, aunque la ejerzan en el seno de la sociedad profesional de la que sean socios.<\/p>\n<p><a href=\"http:\/\/es.linkedin.com\/pub\/mart%C3%AD-mil%C3%A1n-romera\/87\/60b\/4b3?trk=pub-pbmap\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" alt=\"linkedin\" src=\"https:\/\/ambitassessor.com\/blog\/wp-content\/uploads\/linkedin.jpg\" width=\"20\" height=\"20\" align=\"absmiddle\" \/><\/a> <a href=\"https:\/\/twitter.com\/mmilan_1\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" alt=\"twittertop\" src=\"https:\/\/ambitassessor.com\/blog\/wp-content\/uploads\/twittertop.jpg\" width=\"20\" height=\"20\" align=\"absmiddle\" \/> <\/a>Mart\u00ed Mil\u00e1n Romera. \u00c1rea de jur\u00eddico laboral<\/p>\n<p><a href=\"https:\/\/www.linkedin.com\/company\/1673660\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" alt=\"linkedin\" src=\"https:\/\/ambitassessor.com\/blog\/wp-content\/uploads\/linkedin.jpg\" width=\"20\" height=\"20\" align=\"absmiddle\" \/><\/a> <a href=\"https:\/\/twitter.com\/AmbitAssessor\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" alt=\"twittertop\" src=\"https:\/\/ambitassessor.com\/blog\/wp-content\/uploads\/twittertop.jpg\" width=\"20\" height=\"20\" align=\"absmiddle\" \/><\/a> \u00c0mbit Assesor<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La TGSS rectifica y permite la aplicaci\u00f3n de la cuota reducida al r\u00e9gimen especial de los trabajadores aut\u00f3nomos tambi\u00e9n a los socios de sociedades mercantiles profesionales. Desde la entrada en vigor de la Ley de Apoyo a los Emprendedores, se extendi\u00f3 la conocida \u201ctarifa plana\u201d de cotizaci\u00f3n al r\u00e9gimen especial de los trabajadores aut\u00f3nomos de [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"jetpack_post_was_ever_published":false},"categories":[1],"tags":[],"class_list":["post-1046","post","type-post","status-publish","format-standard","hentry","category-sin-categoria"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Cambio de criterio sobre la aplicabilidad de la \u201ctarifa plana\u201d de aut\u00f3nomos a los socios profesionales - Ambit Assessor<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/mgiambit.com\/blog\/cambio-de-criterio-sobre-la-aplicabilidad-de-la-tarifa-plana-de-autonomos-a-los-socios-profesionales\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cambio de criterio sobre la aplicabilidad de la \u201ctarifa plana\u201d de aut\u00f3nomos a los socios profesionales - Ambit Assessor\" \/>\n<meta property=\"og:description\" content=\"La TGSS rectifica y permite la aplicaci\u00f3n de la cuota reducida al r\u00e9gimen especial de los trabajadores aut\u00f3nomos tambi\u00e9n a los socios de sociedades mercantiles profesionales. 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