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1. From 1 October 2021, self-employed workers that until 30 September 2021 were already protected by the benefit for the cessation of business activity covered by Article 7 of Royal Decree-Law 11/2021, of 27 May, and the periods of benefit provided for in Article 338.1 of the consolidated text of the General Social Security Act, approved by Royal Legislative Decree 8/2015, of 30 October, may not have been exhausted, may continue to receive it until 28 February 2022, provided that, during the third and fourth quarters of 2021, the requirements outlined in this requirement are met.

Likewise, the benefit for cessation of business activity can be requested as covered by article 327 of the ammended text of the General Social Security Act for self-employed workers that meet the conditions and requirements provided for in sections a), b), d) and e) of article 330 of the amended text of the General Social Security Act and that meet the conditions covered in this article. The right to receive this benefit will end on 28 February 2022.

2. To qualify for the benefit, you must prove that your self-employed activity has suffered a reduction of more than 50% in income computable for tax purposes during the whole of the third and fourth quarters of 2021, compared to those occurring in the third and fourth quarters of 2019, and that, likewise, during the third and fourth quarters of 2021, you will not obtain net returns that are eligible for tax purposes of more than €8,070. For the calculation of the reduction in income the period of registration in the third and fourth quarters of 2019 will be taken into account and will be compared with the third and fourth quarters of 2021. If, as a self-employed worker, you have one or more employees, you must prove compliance with all your employment and social security obligations when you apply for the benefit. To this end, self-employed workers will issue a responsible declaration, and may be required by mutual societies collaborating with the Social Security Institute or the management company to provide the precise supporting documents.

3. Those who, on 30 September 2021, received the benefit provided for in Article 7 of Royal Decree-Law 11/2021, of 27 May, may only be entitled to this benefit if they have not consumed the entire period provided for in Article 338.1 of the consolidated text of the General Social Security Act by that date.

4. The examination to the provision will be carried out by collaborative mutual societies or the Social Marine Institute with provisional character with effects of 1 October 2021, if is requested within the first veintiún calendar days of October, or with effect from the day first from the next month to the application in another case, owing be regularised starting from 1 May 2022. In order to allow the application to be processed, the Social Security Administration and the mutual societies responsible for managing the benefit will be authorised to collect from the corresponding tax administration the tax data necessary for the review of the requirements for access to the benefit.

5. Mutual Societies that collaborate with the Social Security system or the Social Marine Institute will collect tax data for the 2021 financial year from the corresponding tax administration, starting from 1 May 2022.

6. Once the data has been verified by the collaborating entity or the competent management company for the recognition of the benefit, any benefits received by self-employed workers who do not comply with the requirements established in this precept will be reclaimed. The entity responsible for the claim shall set the date of payment of the amounts claimed which must be made without interest or surcharge. 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, approved by Royal Decree 1415/2004, of 11 June.

7. The self-employed worker, during the time that is receiving the provision, he owe 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 he or she had not carried out any activity, in application of the provisions of article 329 of the consolidated text of the General Social Security Act.

8. In the event of a definitive cessation of the activity prior to 28 February 2022, the limits of the requirements set out in this Article will be taken in proportion to the duration of the activity. For these purposes, the calculation will be made by computing the entire month in which the Social Security regime in which it is classified falls short of the month in which it is registered.

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

a) To waive it at any time before 31 January 2022, with the waiver taking effect the month following its communication.
b) To 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 accountable net yields fiscally during the third one and fourth quarters of the year 2021 will exceed the thresholds established in the section 2 with the corresponding loss from the right to the provision.

10. Nonetheless that established in previous sections, the provision of cessation of activity will be able to be compatible with the work as an employee, being applicable conditions in this supposition the next ones:

a) Net income computable for tax deriving from self-employment and income from employed work cannot exceed 2.2 times the minimum inter-professional wage. In determining this calculation, income from employed work will not exceed 1.25 times the amount of the minimum inter-professional wage.
b) The amount of the provision will be 50% of the minimum contribution basis that it corresponds him according to the activity.
c) Together with the application a sworn statement of incomes will be contributed that are received as a result of the work as an employee, without prejudice to the obligation that it attends of presenting a certificate of company and the annual tax return to the managing entity of the provision.
d) Will be of application the willing thing in the previous sections provided that they do not contradict the willing thing in this section.

The amount of the provision, during everything its period of enjoys, will result 70% of the benefits base average of contribution bases of the last ones 12 previous months at the start of the accrued interest of the provision in accordance with the stipulated thing in the article 339 of the Legislative Royal Decree 8/2015, of 30 October, through which the legislative law of the Social Security Act is approved, except for situations of multiactivity (work as an employee) that will be calculated in accordance with the section 10.