After the third ruling of the Supreme Court, this same one has forced the General Treasury of Social Security to apply a change of criterion that allows the self-employed companies to have access to the benefit of taking advantage of the flat rate in their Social Security contributions and has to claim to Social Security possible improper income.
The so-called Flat Rate for freelancers is a benefit created to favor the creation of new freelancers and which is based on the reduction of the payment of Social Security contributions as freelancers in a staggered manner during the first 2 years, the benefit being more notable during the first 12 months whose monthly payment is 60 euros.
To date, there was an unfair situation that did not allow the new Self-Employed Companies, who are those who start their activity as partners of a commercial company, to be able to enjoy this benefit unlike those who started their activity as self-employed without being a member of a commercial company.
This is a comparative offense that penalized those entrepreneurs who had decided to start their business as a company, without there being any objective criteria that would justify that a self-employed company must pay a fee of 364,22 euros per month instead of 60 euros per month that a self-employed person would pay without being a company during the first 12 months of activity.
After the publication of this Third Judgment of the Supreme Court and that, as these are several judgments that support that the application of the Flat Rate for new self-employed people must be applied all equally, it is binding and the General Treasury of Social Security is obliged to apply it.
On the other hand, the way is opened, for those self-employed companies with the right to apply the flat rate to request the return of undue income for the fees charged more than 4 years in advance.
Although the General Treasury of the Social Security has not yet established the corresponding mechanism from Ennumera, we are going to start the process of claiming these overpaid fees or undue income from self-employed companies with less than 4 years of seniority.
