{"id":3473,"date":"2023-05-29T08:29:50","date_gmt":"2023-05-29T06:29:50","guid":{"rendered":"https:\/\/rubricafarma.com\/?p=3473"},"modified":"2025-01-07T12:47:52","modified_gmt":"2025-01-07T11:47:52","slug":"la-jubilacio-activa-en-les-oficines-de-farmacia","status":"publish","type":"post","link":"https:\/\/rubricafarma.com\/ca\/blog-ca\/la-jubilacio-activa-en-les-oficines-de-farmacia","title":{"rendered":"La jubilaci\u00f3 activa en les Oficines de Farm\u00e0cia."},"content":{"rendered":"\nArray\n\n\n\n
<\/div>\n\n\n\n

En el sector de les Oficines de Farm\u00e0cia \u00e9s habitual trobar dues figures jur\u00eddiques en l\u2019operativa de l\u2019activitat en els casos de farmac\u00e8utics que es troben prop de l\u2019edat de jubilaci\u00f3:<\/p>\n\n\n\n

D\u2019una banda, ens trobem amb la Comunitat de b\u00e9ns<\/strong>, mitjan\u00e7ant la qual s\u2019explota l\u2019oficina de farm\u00e0cia per part de dues o m\u00e9s titulars per a obtenir un benefici a trav\u00e9s de l\u2019activitat empresarial, amb tots els beneficis de finan\u00e7ament, gesti\u00f3 i fiscals que aquesta figura implica.<\/p>\n\n\n\n

I, d\u2019altra banda, la del pensionista actiu,<\/strong> \u00e9s a dir, aquell titular de la farm\u00e0cia que estant en edat de jubilaci\u00f3, decideix mantenir l\u2019activitat i combinar-la amb el cobrament d\u2019una part de la seva pensi\u00f3 p\u00fablica (al 50%) amb el treball per compte propi o d\u2019altri<\/strong> independentment que aquest treball sigui a jornada completa o parcial, fins i tot aconseguit la percepci\u00f3 del 100% de la pensi\u00f3 si es compleixen uns certs requisits.<\/p>\n\n\n\n

Aquests requisits per a accedir a la Jubilaci\u00f3 Activa al 50% venen determinats per la pr\u00f2pia Llei general de la Seguretat Social (LGSS), en el seu art. 214.2, i despr\u00e9s de la modificaci\u00f3 realitzada mitjan\u00e7ant la Llei 6\/2017 es concreten en:<\/p>\n\n\n\n

    \n
  1. Tenir l\u2019edat legal de jubilaci\u00f3. Al 2022 a Espanya est\u00e0 fixada en els 66 anys i 2 mesos, per la qual cosa queden excloses les jubilacions anticipades.<\/li>\n\n\n\n
  2. Haver cotitzat el 100% dels anys que corresponen per a la jubilaci\u00f3: nom\u00e9s es permet l\u2019acc\u00e9s a la jubilaci\u00f3 activa a aquells que haguessin cotitzat els suficients anys com per a poder obtenir la pensi\u00f3 m\u00e0xima. Al 2022 \u00e9s de 37 anys i 6 mesos cotitzats. A m\u00e9s, s\u2019ha d\u2019haver aportat el 100% de la base reguladora en el moment de sol\u00b7licitar l\u2019acc\u00e9s a la jubilaci\u00f3 activa.<\/li>\n\n\n\n
  3. Que els ingressos anuals no superin el Salari M\u00ednim Interprofessional (SMI). Al 2022 es troba als 965 euros en 14 pagues.<\/li>\n<\/ol>\n\n\n\n

    Podent aquesta prestaci\u00f3 aconseguir el 100% de la pensi\u00f3, <\/strong>sempre que s\u2019acrediti el compliment dels requisits ja assenyalats, i sempre que l\u2019activitat sigui per compte propi<\/strong>, i s\u2019acrediti tenir contractat en l\u2019activitat, almenys, a un treballador per compte d\u2019altri.<\/strong><\/p>\n\n\n\n

    UNA DOCTRINA NO UNIFICADA I DOS CRITERIS A IMPLEMENTAR.<\/strong><\/p>\n\n\n\n

    Fins al passat 8 de febrer, d\u2019havien vist multitud d\u2019escenaris judicials, en els quals l\u2019Institut Nacional de la Seguretat Social (INSS) negava la sol\u00b7licitud de la pensi\u00f3 de jubilaci\u00f3 activa al 100%, per considerar que el membre d\u2019una Comunitat de B\u00e9ns no compleix amb els requisits previstos en l\u2019art. 241.1 de la LGSS, at\u00e8s que \u00e9s la pr\u00f2pia comunitat qui contracta als treballadors vinculats a l\u2019activitat, i no el propi pensionista a t\u00edtol personal. Els diferents \u00f2rgans judicials del territori nacional es manifestaven sobre aquesta mateixa q\u00fcesti\u00f3 de manera molt diversa, sent que alguns realitzaven una interpretaci\u00f3 literal i restrictiva de la llei (Sala social del Tribunal Superior de Just\u00edcia de M\u00farcia el 16 de juny de 2020, recurs n\u00famero 677\/2019) coincidint amb els criteris de l\u2019INSS; i altres realitzant una interpretaci\u00f3 m\u00e9s \u00e0mplia i basada en la finalitat de la modificaci\u00f3 que introdueix la reforma urgent del treball aut\u00f2nom per la Llei 6\/2017, no sols de fer costat al treballador aut\u00f2nom, sin\u00f3 tamb\u00e9 el manteniment de l\u2019ocupaci\u00f3 despr\u00e9s de la seva jubilaci\u00f3. (Sent\u00e8ncies del Tribunal Superior de Just\u00edcia de Catalunya del 17 d\u2019octubre del 2019, Recurs de Suplicaci\u00f3 2215\/2019).<\/p>\n\n\n\n

    EL TRIBUNAL SUPREM I INTERPRETACI\u00d3 RESTRICTIVA<\/strong>.<\/p>\n\n\n\n

    Aquesta discrep\u00e0ncia ha arribat a la seva fi, arran de les Sent\u00e8ncies de la Sala social del Tribunal Suprem, de data 8 de febrer de 2022 (Sent\u00e8ncia n\u00fam. 120\/2022, de la Sala social del Tribunal Suprem), mitjan\u00e7ant les quals es procedeix a unificar la doctrina sobre la compatibilitat de la pensi\u00f3 activa al 100% d\u2019un pensionista membre d\u2019una Comunitat de B\u00e9ns.<\/p>\n\n\n\n

    En aquest cas, una farmac\u00e8utica que regentava una farm\u00e0cia a trav\u00e9s d\u2019una comunitat de b\u00e9ns amb una altra persona, va sol\u00b7licitar la pensi\u00f3 de jubilaci\u00f3 al 100% mentre mantenia l\u2019activitat de farm\u00e0cia. La Seguretat Social va negar la sol\u00b7licitud d\u2019acord dels criteris abans detallats fent una interpretaci\u00f3 restrictiva de la norma. El Jutjat social N\u00fam. 2 de Val\u00e8ncia li va donar la ra\u00f3 a la farmac\u00e8utica i va recon\u00e8ixer el seu dret a cobrar la pensi\u00f3. Per\u00f2 el cas va fer un gir en la Sala social del Tribunal Suprem, on els magistrats, amb vots en contra<\/strong>, compartien la tesi de la Seguretat Social i van entendre que aquesta farmac\u00e8utica no tenia dret a cobrar la pensi\u00f3 perqu\u00e8 no complia amb un dels requisits: no tenia contractat a un treballador per compte d\u2019altri, com a aut\u00f2noma, sin\u00f3 a trav\u00e9s d\u2019una comunitat de b\u00e9ns amb la qual gestionava la farm\u00e0cia.<\/p>\n\n\n\n

    Respecte a aquesta q\u00fcesti\u00f3, el Tribunal Suprem ha vingut a resoldre la q\u00fcesti\u00f3 secundant-se en la literalitat de la norma,<\/p>\n\n\n\n

    \u201cPer sobre de qualsevol altra consideraci\u00f3 s\u2019ha de destacar que la LGSS permet la compatibilitat en estudi a la persona que desenvolupi una activitat \u201cper compte propi\u201d i que tingui \u201ccontractat, almenys, a un treballador per compte d\u2019altri\u201d (\u2026) \u00c9s la norma laboral per antonom\u00e0sia la que. Com vam veure, ha identificat a la comunitat de b\u00e9ns com a ocupadora (que no als seus comuners)\u201d<\/em><\/p>\n\n\n\n

    I en el car\u00e0cter excepcional de la jubilaci\u00f3 activa plena,<\/p>\n\n\n\n

    \u201cLa compatibilitat plena de la pensi\u00f3 de jubilaci\u00f3 en la quantia del 100% amb l\u2019activitat per compte propi constitueix una excepci\u00f3 a la regla general d\u2019incompatibilitat del gaudi de la pensi\u00f3 de jubilaci\u00f3 amb el treball del pensionista (art. 213.1 de la LGSS), la qual cosa impedeix que pugui interpretar-se extensivament\u201d.<\/em><\/p>\n\n\n\n

    SOBRE LES PENSIONS ACTIVES Al 100% JA CONCEDIDES.<\/strong><\/p>\n\n\n\n

    Respecte a les sol\u00b7licituds de pensi\u00f3 actives ja aprovades per l\u2019INSS<\/strong> o aquelles que han estat dictades mitjan\u00e7ant sent\u00e8ncia ferma<\/strong>, \u00e9s important destacar que les sent\u00e8ncies del Tribunal Suprem no fixen un criteri de retroactivitat, per la qual cosa no haurien de veure\u2019s afectades per aquest gir doctrinal, perqu\u00e8 s\u2019estaria donant un cas d\u2019inseguretat jur\u00eddica.<\/p>\n","protected":false},"excerpt":{"rendered":"

    En el sector de les Oficines de Farm\u00e0cia \u00e9s habitual trobar dues figures jur\u00eddiques en l\u2019operativa de l\u2019activitat en els casos de farmac\u00e8utics que es troben prop de l\u2019edat de jubilaci\u00f3: D\u2019una banda, ens trobem amb la Comunitat de b\u00e9ns, mitjan\u00e7ant la qual s\u2019explota l\u2019oficina de farm\u00e0cia per part de dues o m\u00e9s titulars per a […]<\/p>\n","protected":false},"author":3,"featured_media":3248,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"categories":[64],"tags":[],"class_list":["post-3473","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-ca"],"yoast_head":"\nLa jubilaci\u00f3 activa en les Oficines de Farm\u00e0cia.<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/rubricafarma.com\/ca\/blog-ca\/la-jubilacio-activa-en-les-oficines-de-farmacia\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" 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