{"id":3055,"date":"2020-09-09T00:00:00","date_gmt":"2020-09-09T00:00:00","guid":{"rendered":"https:\/\/www.cinc.com\/els-autonoms-societaris-tindran-dret-a-sollicitar-la-tarifa-plana\/"},"modified":"2020-09-09T00:00:00","modified_gmt":"2020-09-09T00:00:00","slug":"els-autonoms-societaris-tindran-dret-a-sollicitar-la-tarifa-plana","status":"publish","type":"post","link":"https:\/\/www.cinc.com\/ca\/els-autonoms-societaris-tindran-dret-a-sollicitar-la-tarifa-plana\/","title":{"rendered":"Els aut\u00f2noms societaris tindran dret a sol\u00b7licitar la tarifa plana"},"content":{"rendered":"<div style=\"text-align: justify;\">\n<div>\n\t\tDespr&eacute;s de tres sent&egrave;ncies del Tribunal Suprem que reconeixen el dret dels aut&ograve;noms societaris a accedir a la tarifa plana, la Seguretat Social ha canviat de criteri i estableix que tots els aut&ograve;noms sense distinci&oacute; tenen dret a acollir-s&#39;hi.<\/div>\n<div>\n\t\t&nbsp;<\/div>\n<div>\n\t\tLa decisi&oacute; ha estat comunicada a trav&eacute;s d&#39;una nota emesa per l&#39;&agrave;rea d&#39;impugnacions de la Tresoreria General de la Seguretat Social, que ha notificat als departaments regionals d&#39;impugnaci&oacute; l&#39;ordre perqu&egrave; es tramitin totes les sol&middot;licituds de tarifa plana, tant de persones f&iacute;siques com d&#39;aut&ograve;noms societaris.&nbsp;<\/div>\n<div>\n\t\t&nbsp;<\/div>\n<div>\n\t\t<strong>A quins aut&ograve;noms afecta aquest canvi de criteri?&nbsp;<\/strong><\/div>\n<div>\n\t\t&nbsp;<\/div>\n<div>\n\t\tTenen reconegut d&rsquo;ofici el dret d&rsquo;acollir-se a la tarifa plana de 60 euros:<\/div>\n<div>\n\t\t&nbsp;<\/div>\n<ul>\n<li>\n\t\t\tAut&ograve;noms que a partir del 8 de setembre s&rsquo;hagin donat d&rsquo;alta en una societat mercantil.<\/li>\n<\/ul>\n<p>\n\t\tTenen dret a reclamar els imports de forma indeguda:<\/p>\n<ul>\n<li>\n\t\t\tAut&ograve;noms societaris als quals no se&rsquo;ls va aplicar la tarifa plana en el seu moment i s&rsquo;han donat d&#39;alta en els &uacute;ltims quatre anys (de setembre de 2016 a setembre de 2020).<\/li>\n<li>\n\t\t\tAut&ograve;noms societaris que es van donar d&rsquo;alta abans de setembre de 2016 i van sol&middot;licitar la tarifa plana, per&ograve; els hi estat denegada o estan pendents de resoluci&oacute;<\/li>\n<\/ul>\n<div>\n\t\t<strong>En qu&egrave; consisteix la tarifa plana d&rsquo;aut&ograve;noms?<\/strong><\/div>\n<div>\n\t\t&nbsp;<\/div>\n<div>\n\t\tLa tarifa plana d&#39;aut&ograve;noms consisteix en el pagament mensual d&#39;una quota a la Seguretat Social de 60 euros durant el primer any, en comptes d&#39;abonar la quota completa (de 286 euros en persones f&iacute;siques i 367 euros en aut&ograve;noms societaris), seguit d&#39;una reducci&oacute; al 50% de la quota durant els sis mesos seg&uuml;ents i del 30% els sis restants.<\/div>\n<div>\n\t\t&nbsp;<\/div>\n<div>\n\t\tAra, tots els aut&ograve;noms que formen part de l&#39;accionariat de qualsevol societat mercantil capitalista podran beneficiar-se tamb&eacute; d&#39;aquesta bonificaci&oacute;.<\/div>\n<div>\n\t\t&nbsp;<\/div>\n<div>\n\t\t<strong>Quins requisits s&rsquo;han de complir per ser considerat aut&ograve;nom societari?&nbsp;<\/strong><\/div>\n<div>\n\t\t&nbsp;<\/div>\n<div>\n\t\tEls aut&ograve;noms tindran la consideraci&oacute; de societaris quan es trobin en algun dels seg&uuml;ents sup&ograve;sits:<\/div>\n<div>\n\t\t&nbsp;<\/div>\n<ul>\n<li>\n\t\t\tPosseir, com a m&iacute;nim el 33% del capital social de l&#39;empresa.<\/li>\n<li>\n\t\t\tPosseir, almenys, el 25% de capital i exercir funcions de direcci&oacute; i ger&egrave;ncia.<\/li>\n<\/ul>\n<div>\n\t\t&nbsp;<\/div>\n<div>\n\t\t<strong>S&oacute;c aut&ograve;nom societari i vaig sol&middot;licitar la tarifa plana: com puc fer la reclamaci&oacute;?<\/strong><\/div>\n<div>\n\t\t&nbsp;<\/div>\n<div>\n\t\tSi et vas donar d&rsquo;alta com a aut&ograve;nom societari abans de l&rsquo;1 de setembre de 2016 i t&rsquo;ha estat denegada la sol&middot;licitud de tarifa plana, o b&eacute; est&agrave;s pendent de resoluci&oacute;, tens dret a que se&rsquo;t retornin els imports pagats indegudament.<\/div>\n<div>\n\t\t&nbsp;<\/div>\n<div>\n<h2 class=\"h2Noticia\">\n\t\t\tT&rsquo;ajudem a tramitar la teva reclamaci&oacute;<\/h2>\n<hr \/><\/div>\n<div>\n\t\tDes de CINC Assessoria estem estudiant amb deteniment el procediment de reclamaci&oacute; per poder oferir als afectats\/des una resposta adaptada a cada cas. Ens posarem en contacte amb cadascun d&rsquo;ells al m&eacute;s aviat possible.&nbsp;<\/div>\n<div>\n\t\t&nbsp;<\/div>\n<div>\n\t\tPer a qualsevol consulta al respecte, pots contactar amb el nostre Departament Laboral (laboral@cinc.es).<\/div>\n<\/div>\n<p>\n\t&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p style=\"text-align: justify;\">\n\tDespr&eacute;s de tres sent&egrave;ncies de Tribunal Suprem que reconeixen el dret dels aut&ograve;noms societaris a accedir a la tarifa plana, la Seguretat Social ha canviat de criteri i estableix que tots els aut&ograve;noms sense distinci&oacute; tenen dret a acollir-s&#39;hi.<\/p>\n","protected":false},"author":2,"featured_media":3056,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[18],"tags":[],"class_list":["post-3055","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-assessoria"],"acf":[],"jetpack_featured_media_url":"https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/03\/904.jpg","uagb_featured_image_src":{"full":["https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/03\/904.jpg",1113,361,false],"thumbnail":["https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/03\/904.jpg",150,49,false],"medium":["https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/03\/904.jpg",300,97,false],"medium_large":["https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/03\/904.jpg",768,249,false],"large":["https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/03\/904.jpg",960,311,false],"1536x1536":["https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/03\/904.jpg",1113,361,false],"2048x2048":["https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/03\/904.jpg",1113,361,false],"gform-image-choice-sm":["https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/03\/904.jpg",300,97,false],"gform-image-choice-md":["https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/03\/904.jpg",400,130,false],"gform-image-choice-lg":["https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/03\/904.jpg",600,195,false]},"uagb_author_info":{"display_name":"Utrans","author_link":"https:\/\/www.cinc.com\/ca\/author\/utrans\/"},"uagb_comment_info":0,"uagb_excerpt":"Despr&eacute;s de tres sent&egrave;ncies de Tribunal Suprem que reconeixen el dret dels aut&ograve;noms societaris a accedir a la tarifa plana, la Seguretat Social ha canviat de criteri i estableix que tots els aut&ograve;noms sense distinci&oacute; tenen dret a acollir-s&#39;hi.","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/posts\/3055","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/comments?post=3055"}],"version-history":[{"count":0,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/posts\/3055\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/media\/3056"}],"wp:attachment":[{"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/media?parent=3055"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/categories?post=3055"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/tags?post=3055"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}