{"id":95487,"date":"2017-10-23T17:12:08","date_gmt":"2017-10-23T15:12:08","guid":{"rendered":"http:\/\/aseryde.com\/?p=95487"},"modified":"2017-10-23T17:12:08","modified_gmt":"2017-10-23T15:12:08","slug":"aseryde-consigue-sentencia-favorable-que-obliga-a-la-t-g-s-s-a-reconocer-las-bonificaciones-a-los-familiares-de-autonomos-societarios","status":"publish","type":"post","link":"https:\/\/aseryde.com\/en\/aseryde-consigue-sentencia-favorable-que-obliga-a-la-t-g-s-s-a-reconocer-las-bonificaciones-a-los-familiares-de-autonomos-societarios\/","title":{"rendered":"Aseryde obtains a favorable ruling that forces the TGSS to recognize bonuses for family members of corporate self-employed workers."},"content":{"rendered":"
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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.<\/p>\n<\/blockquote>\n

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.<\/p>\n

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.<\/p>\n

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.<\/p>\n

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.<\/p>\n

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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.<\/p>\n<\/blockquote>\n

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.<\/p>\n

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.<\/p>\n

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.<\/p>\n

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<\/a><\/p>","protected":false},"excerpt":{"rendered":"

Bonus for collaborating family members in the Special Regime for Self-Employed Workers in their capacity as Family Member of a partner in a commercial company. Aseryde, through a favourable ruling by the Contentious Administrative Court of Murcia, has managed to ensure that the bonuses provided for in art. 35 of Law 20\/2007, introduced by Law 31\/2015, for new employees of a company [\u2026]<\/p>","protected":false},"author":2,"featured_media":97149,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[5],"tags":[],"class_list":["post-95487","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias"],"_links":{"self":[{"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/posts\/95487","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/comments?post=95487"}],"version-history":[{"count":0,"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/posts\/95487\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/media\/97149"}],"wp:attachment":[{"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/media?parent=95487"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/categories?post=95487"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/tags?post=95487"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}