Pros and cons of the active retirement pension and its compatibility with work: retirement and its compatibility with work undertaken by self-employed directors. With regard to the Galicia High Court of Justice Judgement of 28 May 2019

Abstract

Active retirement pension in self-employed workers: compatibility between self-employment and 100% receipt of the retirement pension. The Galicia High Court of Justice Judgement of 28 May 2019, which forms the subject of this study, extensively defines the condition of the self-employed worker, both as a self-employed natural person and a self-employed director with effective control of their company, based on reasoned and argued conclusions, considering the concept of active ageing and the requirements of art. 214 of the Spanish General Social Security Law. The judgement offers a specific ruling which adheres to National Institute for Social Security (INSS) criteria and to judicial doctrine maintained by different High Courts of Justice.