The Contentious-Administrative Chamber of the Superior Court of Justice (TSJ) of Canarias has partially upheld the appeal filed by UD Las Palmas against the General Treasury of Social Security. The ruling orders a recalculation of the contribution fees for personnel involved in the rehabilitation of footballers, based on a part-time schedule of 3.5 hours daily for six days a week.

However, the ruling, presided over by magistrate Antonio Doreste Armas, maintains the validity of the imposed penalty and rejects the club's requested fee compensation. The dispute originated from liquidation and sanction reports issued by the Labor Inspectorate and the General Treasury, which deemed several physiotherapists and a rehabilitation coach at UD Las Palmas to have been improperly registered as self-employed.

While the Chamber agrees that the employment relationship should have been classified as labor, it specifies that this 'laboralization' does not equate to a full-time position, especially since a previous ruling had already established a specific service provision. The court emphasizes that the working hours cannot extend beyond the time services were rendered under the previous commercial agreement, citing that contracts stipulated a schedule of approximately three morning hours (from 9:00 to 12:30), thus supporting the labor jornada thesis.

Regarding the penalty, the Chamber dismisses the club's argument of a mere misclassification error. It reasons that, as these individuals 'should have been' registered under the General Regime and not the RETA (Special Regime for Self-Employed Workers), the company's conduct 'exceeds a simple misclassification error' and constitutes a 'sanctionable fraud'.

Consequently, the sanction report is upheld. The club's request to offset amounts paid under RETA against those owed under the General Regime also fails, with the ruling stating that the necessary subjective identity for such compensation is not present. RETA contributions must be claimed by those who formally paid them, while General Regime contributions are the company's responsibility.

In summary, the judgment partially upholds the appeal, revoking the liquidation to be redone according to a part-time schedule, but confirms the remainder of the administrative resolution and declares costs to be borne by the parties involved.