{"id":9130,"date":"2018-01-02T12:12:13","date_gmt":"2018-01-02T12:12:13","guid":{"rendered":"https:\/\/www.emhe.es\/?p=9130"},"modified":"2018-01-11T10:00:25","modified_gmt":"2018-01-11T10:00:25","slug":"es-posible-aplicar-la-llamada-tarifa-plana-de-50-e-a-los-autonomos-societarios","status":"publish","type":"post","link":"https:\/\/www.emhe.es\/en\/es-posible-aplicar-la-llamada-tarifa-plana-de-50-e-a-los-autonomos-societarios\/","title":{"rendered":"Is it possible to apply the so-called &#8220;\u20ac 50 flat rate&#8221; to the corporate self-employed?"},"content":{"rendered":"<p style=\"text-align: justify;\">The Law that approved a bonus known as the &#8220;\u20ac50 flat rate&#8221; 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.<\/p>\n<p style=\"text-align: justify;\">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.<\/p>\n<p style=\"text-align: justify;\">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.<\/p>","protected":false},"excerpt":{"rendered":"<p>The Law that approved a bonus known as the &#8220;\u20ac50 flat rate&#8221; 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 [&#8230;]\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Is it possible to apply the so-called &quot;\u20ac 50 flat rate&quot; to the corporate self-employed? - RocaJunyent_grupo - EMHE Legal<\/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:\/\/www.emhe.es\/es-posible-aplicar-la-llamada-tarifa-plana-de-50-e-a-los-autonomos-societarios\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:es]\u00bfEs posible aplicar la llamada \u201ctarifa plana de 50 \u20ac\u201d a los aut\u00f3nomos societarios?[:en]Is it possible to apply the so-called &quot;\u20ac 50 flat rate&quot; to the corporate self-employed?[:] - RocaJunyent_grupo - EMHE Legal\" \/>\n<meta property=\"og:description\" content=\"The Law that approved a bonus known as the &#8220;\u20ac50 flat rate&#8221; 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 [...]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.emhe.es\/es-posible-aplicar-la-llamada-tarifa-plana-de-50-e-a-los-autonomos-societarios\/\" \/>\n<meta property=\"og:site_name\" content=\"RocaJunyent_grupo - EMHE Legal\" \/>\n<meta property=\"article:published_time\" content=\"2018-01-02T12:12:13+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2018-01-11T10:00:25+00:00\" \/>\n<meta name=\"author\" content=\"EMHE\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"EMHE\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.emhe.es\/es-posible-aplicar-la-llamada-tarifa-plana-de-50-e-a-los-autonomos-societarios\/\",\"url\":\"https:\/\/www.emhe.es\/es-posible-aplicar-la-llamada-tarifa-plana-de-50-e-a-los-autonomos-societarios\/\",\"name\":\"[:es]\u00bfEs posible aplicar la llamada \u201ctarifa plana de 50 \u20ac\u201d a los aut\u00f3nomos societarios?[:en]Is it possible to apply the so-called \\\"\u20ac 50 flat rate\\\" to the corporate self-employed?[:] - RocaJunyent_grupo - EMHE Legal\",\"isPartOf\":{\"@id\":\"https:\/\/www.emhe.es\/#website\"},\"datePublished\":\"2018-01-02T12:12:13+00:00\",\"dateModified\":\"2018-01-11T10:00:25+00:00\",\"author\":{\"@id\":\"https:\/\/www.emhe.es\/#\/schema\/person\/f30fb3874324d30bcb28b773bc9e46e8\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.emhe.es\/es-posible-aplicar-la-llamada-tarifa-plana-de-50-e-a-los-autonomos-societarios\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.emhe.es\/es-posible-aplicar-la-llamada-tarifa-plana-de-50-e-a-los-autonomos-societarios\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.emhe.es\/es-posible-aplicar-la-llamada-tarifa-plana-de-50-e-a-los-autonomos-societarios\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\/\/www.emhe.es\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"\u00bfEs posible aplicar la llamada \u201ctarifa plana de 50 \u20ac\u201d a los aut\u00f3nomos societarios?\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.emhe.es\/#website\",\"url\":\"https:\/\/www.emhe.es\/\",\"name\":\"RocaJunyent_grupo - EMHE Legal\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.emhe.es\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.emhe.es\/#\/schema\/person\/f30fb3874324d30bcb28b773bc9e46e8\",\"name\":\"EMHE\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.emhe.es\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/92e82fdad437c34a114256d5c5141861?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/92e82fdad437c34a114256d5c5141861?s=96&d=mm&r=g\",\"caption\":\"EMHE\"},\"url\":\"https:\/\/www.emhe.es\/en\/author\/emhe-es\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"[:es]\u00bfEs posible aplicar la llamada \u201ctarifa plana de 50 \u20ac\u201d a los aut\u00f3nomos societarios?[:en]Is it possible to apply the so-called \"\u20ac 50 flat rate\" to the corporate self-employed?[:] - RocaJunyent_grupo - EMHE Legal","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.emhe.es\/es-posible-aplicar-la-llamada-tarifa-plana-de-50-e-a-los-autonomos-societarios\/","og_locale":"en_US","og_type":"article","og_title":"[:es]\u00bfEs posible aplicar la llamada \u201ctarifa plana de 50 \u20ac\u201d a los aut\u00f3nomos societarios?[:en]Is it possible to apply the so-called \"\u20ac 50 flat rate\" to the corporate self-employed?[:] - RocaJunyent_grupo - EMHE Legal","og_description":"The Law that approved a bonus known as the &#8220;\u20ac50 flat rate&#8221; for the self-employed workers, established it in general terms as a bonus applicable to the self-employed without making any exclusion. 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