Article 8

You will be able to access to start from 1 June 2021 to the provision of extraordinary cessation of activity considered in this article.

Requirements:

• Be registered and up to date in the payment of contributions in the Special Scheme for Self-Employed Workers or in the Special Plan for Workers of the Sea as a freelance worker since before of 1 April 2020 (if in the date of the presentation of the application the requirement of being was not fulfilled up to date in the payment of contributions, the body manager will invite to the payment).
• Not having accountable net yields fiscally from the activity on a self-employed basis in the second one and third quarter of 2021 higher than 6,650 euros.
• Prove in the second one and third quarter of 2021 some accountable incomes fiscally of the activity on a self-employed basis lower than the had in the first quarter of 2020 (the period will be taken into account in registration in the first quarter of 2020 and will be compared with the proportional part of the incomes had in the second one and third quarter of 2021 in the same proportion). 

Amount: 

50% of the minimum base of contribution that it corresponds for the developed activity. When they coexist in the same people address united by familiar or unit link analogous of coexistence until the first one degree of relationship because of consanguinity or affinity, and two or more members have right to this or another cessation of activity provision, the amount of this provision will be of 40%. 

In the case of self-employed workers that they have one or more hard-working to its charge, he owe prove, to the time of requesting the provision, the fulfillment of all Social Security labour obligations that they have assumed, issuing for this purpose a declaration of Responsibility, being able to be required by the mutual societies collaborators with the Social Security Institute or by the managing entity so that they contribute precise documents that prove this extreme. 

Accrued interest and duration: 

It will be able to begin to yield with effects of 1 June 2021 and it will have a maximum duration of four months, provided that the application is presented within the first veintiún calendar days of June. Otherwise, the benefit will enter effect on the day after the application is filed. The duration of this provision will not be able to exceed of 30 September 2021. 

Incompatibilities: 

The receipt of the benefit will be incompatible with the receipt of remuneration for the performance of an employee's work, with the performance of another activity on their own account, with the receipt of income from a company, as well as the receipt of a Social Security benefit, except for that which the beneficiary has been receiving on account of being compatible with the performance of the activity they carried out. For freelance workers included in the Special Plan for Sea Workers will be also incompatible with aids for paralysation of the fleet. 

Registration and contributions: 

The self-employed worker during the time that is receiving the provision owe remain in registration in the regime of Social Security Institute corresponding and to enter in the General Treasury of the Social Security all contributions applying rates in force to the corresponding contribution basis. 

The mutual society member or, where applicable, the Social Marine Institute, will pay the worker together with the benefit for cessation of the activity, the amount of contributions for common contingencies that would have been due to the self-employed worker if they had not carried out any activity, in application of the provisions of Article 329 of the consolidated text of the General Social Security Act. 

The contribution base applicable throughout the period of receipt of this extraordinary benefit will be, in all cases, that established at the time of the beginning of this benefit. 

The collaborative mutual societies and the Social Marine Institute will give to the General Treasury of the Social Security the necessary information, via procedures that establishes this last one, so much at the time of the provisional examination of the provision as in the subsequent review. 

Extinction:

The right will be extinguished to the provision if during its perception arise requirements to cause right to the provision of cessation of activity of the article 7 of this standard or to the provision of cessation of activity of the article 327 and following of the legislative law of the Social Security Act. 

Cooperatives hard-working members of associated work: 

If they have chosen its framing such as freelance workers in the special scheme that it corresponds will have right also to this extraordinary benefit provided that gather requirements. 

Management of the provision: 

The management of this provision will correspond to the collaborative mutual societies with the Social Security Institute or to the Social Marine Institute, that will dictate the coming from provisional resolution, estimating or rejecting the right. 

In order to accept the application for processing, the interested party shall provide a sworn declaration of income received, if any, as a result of employed work, and authorisation for the Social Security Administration and the Mutual Societies that collaborate with the Social Security system that are responsible for managing the benefit to collect from the corresponding tax administration the tax data necessary for the review of the requirements for access to the benefit. All of this without prejudice to the obligation that the recipient of the benefit is required to submit a company certificate and the income tax return to the entity that manages the benefit. 

Review starting from 2022:

From 1 January 2022, all provisional resolutions adopted will be reviewed. 

To such object, the collaborative mutual societies with the Social Security Institute will obtain of the corresponding tax administration tax details regarding the first quarter of 2020 and first three quarters of 2021. 

If the Mutual Societies that collaborate with the Social Security system or the Social Marine Institute cannot have access to the tax administration data, self-employed workers must provide this data to the mutual society collaborating with them or the Social Marine Institute within ten days of their request:

1.th Copy of the model 390 of annual summary statement VAT of 2020 and its quarterly settlements (models 303), as well as settlements of the second one and third quarter of the year 2021 (models 303). 

Copy of the model 130 corresponding to the autosettlement of each quarter to account of the Personal income tax (PERSONAL INCOME TAX) of 2020, as well as autosettlements of the first one, second and third quarter of 2020. Individuals' annual tax return or companies' certificate where they appear perceived remunerations as an employee. 

2.th self-employed workers that they pay taxes in the Personal income tax (PERSONAL INCOME TAX) for objective evaluation (model 131) should contribute the documentation necessary to prove demanded incomes in this precept. 

Nonetheless, and for the purpose of accreditation of the reduction of accountable incomes fiscally of the activity on a self-employed basis, as well as the limit of net yields, it will be understood that self-employed workers that they pay taxes for objective evaluation have experienced these circumstances provided that the daily average number of hard-working people members and in registration to the Social Security System in the corresponding economic activity, expressed to four digits (CNAE), during the period to that which corresponds the provision, be inferior in more than 7.5% to the daily average number corresponding to the second one and third quarter of 2019. 

In the event that it is given off that the interested party does not have right to the provision, procedures of claim of the unduly perceived amounts will be initiated. 

To this end, the competent entity for the recognition of the benefit will issue a decision setting the amount to be refunded that must be made without interest or surcharge within the period established in the resolution. 

After the period established in the resolution issued for this purpose, the Social Security General Treasury will proceed to claim the outstanding debt, with any surcharges and interest that may have accrued, in accordance with the administrative collection procedure established in the General Social Security Collection Regulation. 

Application of the provision: 

 At the same time as application for the benefit, the interested party must inform the mutual society or the benefit management company of the members that make up the family unit and if any of these is or may be the recipient of the cessation of activity benefit or if they have any other type of income.

The self-employed worker that has requested the payment of the regulated provision in this article will be able to:

1. Give up to her at any time before 31 August 2021, supplying effects the renunciation the next month to its communication.
2. Return for own initiative the provision for cessation of activity, without the need for to expect to the claim of the mutual society collaborator with the Social Security Institute or of the managing entity, when it considers that earned incomes during the first one and second quarter of 2021 or the fall of the invoicing in that same period will exceed established thresholds with the corresponding loss from the right to the provision.