Bonus for collaborating family members in the Special Regime for Self-Employed Workers in their capacity as family members of partners in a commercial company.
Aseryde, through a favourable ruling by the Administrative Litigation Court of Murcia, has achieved that the bonuses provided for in Article 35 of Law 20/2007, introduced by Law 31/2015, for the registration of collaborating family members of self-employed workers who have not been registered with the RETA in the previous five years, are applicable even if the self-employed person is a partner in a commercial company.
In this way, they will be entitled to the bonus provided for by law, provided they meet the requirements, during the 24 months following registration, equivalent to 50% during the first 18 months and 25% during the following 5 months.
Until now, the TGSS has maintained the criterion that these bonuses are not applicable when the collaborating family member is a corporate administrator, limiting the bonus only to those family members of collaborators who are collaborators in their capacity as a natural person.
In this office we consider that such limitation did not comply with the meaning of the 2007 regulation, but rather was a restrictive interpretation made by the General Treasury of Social Security, since the Law did not distinguish between self-employed persons (natural persons) and others (corporate self-employed persons). Therefore, we recommend our clients who found themselves in this situation to appeal this administrative decision.
The self-employed person will be entitled to a bonus whether he or she is a natural person or a partner in a commercial company.
The recently notified judgment condemns the TGSS to recognize the right of said workers to incentives in terms of bonuses for initial registration in the Special Regime for Self-Employed Workers of the Social Security, and therefore, to apply the bonuses provided for in art. 35 of Law 20/2007, and in this way, family members who, meeting the requirements of art. 35, register in the RETA, will be entitled to the bonuses provided for, even if they are self-employed in their capacity as partners in a commercial company.
The new Urgent Reform Law on Self-Employment (pending publication in the BOE) maintains the bonuses for the registration of collaborating family members of self-employed workers, so, unless the Administration changes its interpretation, the application of these benefits must be requested by exhausting the jurisdictional route.
The same reasoning should be followed for the application of the bonuses provided for initial registration in the RETA when it is due to your status as a commercial administrator or partner of a commercial company, although unfortunately it will be necessary to resort to the administrative litigation route to claim the right.
If you would like more information on this matter, you can contact our team of tax and labour experts, who will be able to provide you with advice. CONSULT HERE
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