The flat rate has been helpful for many self-employed workers when they began their work. However, Social Security has excluded the corporate self-employed workers because they do not consider them as natural persons, they think they are commercial corporation managers.

However, it looks like there is not a legal basis to apply these different conditions to these kinds of workers, so it is possible that you have been overcharged. Several court judgments have forced Social Security to give back the money they improperly received during all these years. Some of them are the following: A Sentence of the Supreme Court of Justice in Madrid on January 30^th, 2015, and the other is a Sentence of the Supreme Court of Justice in Galicia, Administrative Chamber, on May 21^st, 2015.

The Courts have ruled that they considered that the partners or managers of the commercial corporations are self-employed workers, and therefore, they must be included in the self-employed workers Regulation. The sentences established that the interpretation of the law made by the General Social Security Treasury goes against the Law and the self-employment incentive.

The Social Security could have wrongly entered about 100€ millions as a fee of the corporate self-employed worker to more than 100.000 people. The Social Security may give back more than 5.000€ to the workers that claim if we consider the scope of application of the flat rate (about 50€ during the first year, and other subsidies in the second year), and that the minimum fee of the corporate self-employed worker is superior to the one of a natural person (346,23€ per month).

They could give you back 5.000€ for the self-employed worker fee if we add that the contribution base of corporate self-employed workers has been connected to the increase in the Minimum Inter-Occupational Wage (SMIG) for being controlled by the Social Security General Regime, and not by the Self-employed workers Special Regime. In the last five years, this has increased a 37,4%, and it has boosted the pressure supported by these kinds of workers.

Nevertheless, going to the administrative court is the only option to claim these rights. Social Security keeps denying this right because they say that it is a misinterpretation of the regulation.

We recommend you to check this information with your tax advisor to see if you have the possibility of requesting the refund of these amounts unduly collected by Social Security.