Article 5.

It shall be applied by the General Treasury of the Social Security.

Starting from 1 June 2021, will have right to its contributions' exemption self-employed workers of registration in the RETA or in the Special Regime of the Social Security Institute of sea workers, that they came receiving some provisions for cessation of activity considered in the article 6 and 7 of the Royal Decree-Law 2/2021, of 26 January. (article 6. Extraordinary benefit of cessation of activity for those self-employed workers that can not cause right to the ordinary provision of cessation of activity considered in the article 7 of this Royal Decree-Law or to the provision of regulated cessation of activity in the articles 327 and following of the TRLGSS and article 7 provision for compatible cessation of activity with the work on a self-employed basis).

The provisions of this requirement shall apply to self-employed workers who exhaust the benefits referred to in article 6 of this Royal Decree Law (benefits for cessation of activity due to a temporary suspension of the activity resulting from a resolution by the competent authority), from the termination of the exemptions referred to in section 4 of this article and until 30 September 2021.

Amounts of the exemption:

1. 90% of the contributions corresponding to June.
2. 75% of the contributions corresponding to July.
3. 50% of the contributions corresponding to August.
4. 25% of the contributions corresponding to September.

The contribution basis to determine the exemption will be the base through which came paying contributions the self-employed worker before accessing the provision for cessation of activity. 

Requirements: 

So that they are applicable these profits of they should maintain the registration in the contribution until 30 of September 2021. 

Incompatibilities:  

The perception of the cessation of activity benefit in any of its modalities shall be incompatible with the exemption in the contribution established in this provision. 

Improper exemptions: 

The obtaining of the exemptions provided for in this provision that are inappropriate as a result of the loss of the right to cessation of activity benefits provided for in the Articles 6 and 7 of Royal Decree-Law 2/2021, of 26 January, will give rise to the review of the case by the competent entity or body.