On the improper contribution to the State by the transport sector

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The contribution of workers, as is known, is carried out based on the activity carried out by the company (that is, based on the CNAE (National Classification of Economic Activities). From this general rule, only workers who are carry out any of the activities included in Table II of the tariff, in our case, “Drivers of motor vehicles for transporting goods that have a payload capacity greater than Tm”. More specifically, the Second Rule of the Fourth Additional Provision of Law /, of December , on General State Budgets for the year , which regulates the premium rate for Social Security contributions for accidents at work and occupational diseases, in the wording in force at the time to which the request for return of undue income refers establishes that: “To determine the type of contribution applicable based on what is established in the rate contained in this provision, the provisions of Table I will be taken as a reference to identify the type assigned therein based on the main economic activity carried out by the company. or by the self-employed or self-employed worker, in accordance with the National Classification of Economic Activities (CNAE-), approved by Royal Decree /, of April , and the codes contained therein in relation to each activity". In the case of the transportation sector, CNAE , Table I: “Transport of goods by road and moving services.

However, below, the Third Rule, section two of said Additional Provision, raises the following exception: “Notwithstanding what is indicated in the previous rule, when the occupation carried out by the employed worker, or the situation in which he finds himself, corresponds to any of those listed in Table II, the applicable Canada Mobile Number List contribution rate will be the one provided for. in said table for the occupation or situation in question, as long as this differs from the one that corresponds due to the activity of the company." Consequently, from reading such a clear rule, the following two conclusions emerge: st.-That the rate that determines the amount to be paid to the TGSS in terms of social contributions is established as a general rule by the type of economic activity carried out by the company according to the CNAE – this is clearly referred to by the STS, of of November (Rec. /). In the case of the transportation sector, we reiterate, CNAE , Table I: “Road transportation and moving services.” The applicable rate in this case turns out to be percent.



That, exceptionally, if the activity in question is among those provided for in Table II (in our case, occupation “f”: “Drivers of a motor vehicle transporting goods that has a payload capacity greater than Tm.”), will be quoted according to the rate indicated in said table, as long as the professional situation in question differs from that corresponding to the business activity. In this case, the applicable rate turns out to be double, percent. This is what is regulated until December , , which are precisely the amounts whose refund we are claiming for the carriers. Well, in transport companies, which turn out to be commercial companies dedicated exclusively to the transport of goods, with CNAE code (Table I: Transport of goods by road and moving services) and that during the periods / to / , inexplicably have been paying contributions for work accidents and occupational diseases due to occupation f (Table II: Drivers of motor vehicles for transporting goods that have a payload capacity greater than Tm), and which amounts to .