New Article

From 1 October 2021, self-employed workers who are registered with the Special Social Security Regime for Self-Employed or Freelance Workers, or the Social Security Regime for Sea Workers, who were registered in these regimes and who have received any of the benefits for cessation of business activity provided for in Articles 7 and 8 of Royal Decree-Law 11/2021, of 27 May, will be eligible for an exemption of Social Security and Professional Vocation contributions for the following amounts:

1. 90% of the contributions corresponding to the month of October.
2. 75% of the contributions corresponding to the month of November.
3. 50% of the contributions corresponding to the month of December.
4. 25% of the contributions corresponding to the month of January 2022.

In order for these benefits to be applicable to contributions, self-employed workers must remain registered in the corresponding Special Social Security Regime until 31 January 2022.

For the purpose of determining the exemption, the contribution base will be that in which the self-employed worker was paying contributions before accessing the benefit for cessation of activities.

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.

Obtaining exemptions provided for in this provision that are not applicable, as a result of the loss of eligibility for cessation of activity benefits provided for in Articles 7 and 8 of Royal Decree-Law 11/2021, of 27 May, will give rise to the review of the case by the competent entity or body.

The provisions of this requirement shall apply to self-employed workers whose benefits, referred to in Article 9 of this Royal-Decree-Law, come to an end after the termination of the extensions referred to in Section 4 of this Article, and until 31 January 2022.