Autonomos Societarios and Tarifa Plana

A recent ruling by the Supreme Court in Spain now allows ‘autonomos societarios’ that form part of an SL or SA, to make use of the Tarifa Plana (discounted start-up programme for new Autonomos), something denied to them before.

Many professionals start their activity as capitalist partners of a public limited company or limited company (corporate self-employed), either because they have established it themselves or by joining an existing one and registering for the self-employed regime. Until now, by the mere fact of being autonomous and corporate partner, the General Treasury had systematically denied them the right to enjoy the advantages of the flat rate and only members of labour companies and worker members of cooperative associations of associated work were allowed.

Those being denied in the past can appeal the decision based on this recent ruling.

Further info in this article in Spanish.

Please note: The information provided is based upon our understanding of current legislation. It is not legal advice but is provided freely to enable you to be properly informed. We recommend that if you are considering taking action, you should seek professional advice.