Reduction of Social Security Contributions for occupational contingencies: state or autonomous community regulatory jurisdiction?: Commentary on the Supreme Court Judgement of the Chamber for Contentious Administrative Proceedings no. 1238/2019 of 25 September

Abstract

This paper discusses the Supreme Court Judgement of the Chamber for Contentious Administrative Proceedings of 25 September 2019, dismissing the contentious-administrative appeal filed by the Generalitat of Catalonia against Royal Decree 231/2017 of 10 March, for invasion of powers. This Royal Decree regulates the establishment of a system of contributory reductions for professional contingencies for companies with significantly reduced workplace incidents. In resolving the appeal, no mention is made of the most recent Constitutional Court Judgements. Instead, the judgement refers to the traditional doctrine of the Constitutional Court with regard to the distribution of powers between the State and Autonomous Communities concerning the Social Security economic regime. It is concluded that the matter is included within the scope of said Social Security economic regime, for which the power to regulate is exclusively attributed to the State.