One of the main problems encountered when the entrepreneur is a business and initiates an activity is high share autonomos you have to pay.

Therefore, the reduction was approved in the year 2013, under the framework of a series of measures to promote entrepreneurship and self-employment and reduce youth unemployment, share autonomos. These reductions and bonuses are regulated in Additional Provision 35ª of the former General Law on Social Security (Social Security Law) which was introduced by Article 1 ( "Quote the applicable Social Security to young self-employed") of Royal decree Law 4 / 2013, 22 of February, measures to support entrepreneurs and stimulate growth and job creation, which is still in force. Currently, the provision 31 Statute professionals (ETA) captures the spirit of the aforementioned Additional Provision 35ª prior LGSS since the contents are almost identical.

The price increases and reductions laid down in that article are that if a worker causes high initial in the Special Scheme for Self-Employed (RETA) or has not been in a position high in the immediately preceding five years, the quota will be reduced to the amount of 50 euros during the first six months if you choose the minimum base. If opting for a base superior trading, also it granted a reduction equivalent to 80% share. After the first six months and regardless of the contribution base chosen, a reduction of 50% the next six months and 30% will be allocated over the next six months, reaching a total of 18 months in which these reductions would apply. And we must not forget that if at the time of registering as self has less than 30 years for men or 35 years for women, an additional bonus equivalent to 30% will be granted during the 12 following the completion of the above mentioned months 18 months. That is, it would lead to a period of application of 30 months.

However, these price increases or reductions in share autonomosThey refuse to corporate self by the General Treasury of the Social Security (TGSS). In fact, to date, it is still systematically denied its automatic application to this group, usually when it constitutes a new society encourages employment and recruitment. In this sense, it is obliged to remember that corporate self is one who, as a partner of a company, working in society and has effective control of it, either by the number of shares he holds as the post of administrator you can exercise, being required to contribute to the Special Scheme for Self-Employed.

However, given the refusal by the Social Security to grant these price increases and reductions to corporate self, our recommendation is to be challenged and that the granting of these benefits is claimed, because the courts are considering itself should be reduced these corporate autonomous quota.

Therefore, if you have to register as self-contained setting up a company and you be the administrator, or going to work and have a certain number of units, or even if you already constituted and had to register as self-contained and does not they gave no reduction and bonus, we can start your claim to the General Treasury of the Social Security.

As an example, we perform the following comparison between the additional amount that will pay or have paid if it did not apply reductions and bonuses, with which you would save if you were to be attributed, considering that you gave or give high this year 2017 for the minimum base and less than 30 years is as follows:

  • If the TGSS denied reductions, the first year will pay a fee of EUR 267,04 and after the first twelve months will pay a fee 344,72 euros. That is, in 30 9.409,44 months will be paid euros.
  • Instead, the resulting share price increases and reductions applied will be the first 50,89 6 euros months, 133,97 euros of 7º to 12º month and 187,19 euros of 13º to 30º month. Thus, in 30 4.478,58 months it would pay euros.
  • Therefore the difference between what you pay and what you should have paid is 4.930,86 euros.

Does the share autonomos Is not it an amount to take into account if you just started a business? If you decide to claim, Contact us, we will assist you.

About the Author:


Miquel Fornieles

DiG Lawyers