Important brake on retroactive CCSS charges against independent workers.
The First Chamber of the Supreme Court of Justice confirmed an important judicial criterion: the CCSS should not recalculate social security contributions from previous periods that have already been determined and paid, based solely on income tax returns.
This criterion represents a significant step forward for the legal certainty of professionals and independent workers. However, it does not eliminate the inspection powers of the CCSS nor the use of tax information as an input for review.
Therefore, if you have received a statement of charges (traslado de cargos), an additional invoice, or a notification from the CCSS, it is important to analyze the case before accepting the charge or signing a payment agreement.
At Venegas Nexia, we help you review your situation, assess risks, document your position, and make an informed decision.
Write to us at info@venegasnexia.com
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