Flat Rate and Self-Employed Executives: The doctrine of the Supreme Court

Abstract

Recently, within the framework of active employment policies, different governments of our country have been pushing different measures to promote entrepreneurship and particularly self-employment, through reductions and bonuses of the social security quota. Highlighted among these is the so-called "flat rate" for new registrations in the Special Framework for Self-Employed Workers (RETA).

From the moment of its approval, the General Treasury of Social Security "although legal regulations do not establish any exclusion" moved to exclude any new Capital Company additions to the Special Framework for Self-Employed Workers (RETA) from the measure . This ended up generating an enormous legal conflict which was recently resolved through a Supreme Court ruling.