La naturaleza jurídica de los aportes al Seguro Social desde el punto de vista tributario

Abstract

Social Security is a contributive regime, founded mainly on contributions made by the same affiliates, and their main purpose is to finance emergent necessities that occur in the affiliates’ lives. This regime holds on Social Security contributions, which are non-other than the amount that the affiliates transfer to the Social Security system. These contributions have two characteristics: they are mostly mandatory, because they have a legal source and they are a requisite to celebrate a worker’s contract; and also, they are off-budget government revenue, because they are not introduced into the General State Budget. The legal nature of the Social Security contributions has generated a doctrinal debate. On one hand, there is a section who claims that they are tributes because they are public revenue and the retention agency is IESS, which is a state entity. However, this thesis loses force when considering that these contributions don not integrate the General State Budget and the only benefit the affiliates, then being parafiscal contributions