Is it possible to apply the so-called “€ 50 flat rate” to the corporate self-employed?
The Law that approved a bonus known as the “€50 flat rate” for the self-employed workers, established it in general terms as a bonus applicable to the self-employed without making any exclusion. However, the General Social Security Treasury has been excluding from its application the corporate self-employed, that is, the managing partners of commercial capital companies.
Given such an interpretation of the regulation, business associations and some individuals, have been resorting to such resolutions reaching various Superior Courts of Justice rulings on the matter up to present. The position of the Superior Courts is that the norm does not exclude from its application the managing partners, so the Treasury can not deny the bonus to these, for which they condemn to return the amounts paid in excess for non-application of the bonus.
We will have to wait for the Supreme Court to rule on this matter to be sure that the application of the bonus and the return of the amounts paid in excess in those cases where the Treasury has rejected the application of the bonus. However, it is recommended, in any case, to request the bonus together with the registration and to lodge the legally appropriate remedies as long as the Supreme Court decides on the correct interpretation of the regulation.