Royal Decree-Law 11/2022, of 25 June, through which are adopted and certain measures are extended for the economic recovery and social of the island of La Palma

They will be applicable until 31 of December 2022 dossiers of temporary regulation of employment to those which adverts the additional condition fourth of the Royal Decree-Law 2/2022, of 22 February, through which urgent measures are adopted to protect the self-employed workers, for the transition towards structural defense mechanisms of the employment, and for the economic recovery and social of the island of La Palma, and certain measures to address situations of social and economic vulnerability are extended, in accordance with the legal system established in the article 47.5 of the Workers' statute and in the additional condition forty-fourth of the legislative law of the Social Security Act approved by the Legislative Royal Decree 8/2015, of 30 October

One. Provision of cessation of activity for self-employed workers that obliged to stop have been seen in the activity as a result direct of the volcanic eruption registered in the area of Summit Old woman of La Palma.

1. Starting from 1 July 2022, self-employed workers that they came receiving on 30 June 2022, provisions for cessation of activity as a result direct of the volcanic eruption registered in the area of Summit Old woman of La Palma, considered in points 1 and 2 of the section one of the additional condition sixth of the Royal Decree-Law 18/2021, of 28 September, of urgent measures for the employment protection, the economic recovery and the improvement of the labour market, will go on receiving them, without are counted, for the purpose of to consume established perception maximum periods, the six provision months of cessation of activity considered in this section.

Will be considered as a compliment, to effects of being able to to access these provisions for cessation of activity, the requirement of contribution, considered in the article 338 of the legislative law of the Social Security Act, approved by the Legislative Royal Decree 8/2015, of 30 October.

2. These provisions for cessation of activity will be able to begin to yield with effects of 1 July 2022 and they will have a maximum duration of six months, provided that the application is presented within the first veintiún calendar days next on the coming into force of this standard. Otherwise, the benefit will enter effect on the day after the application is filed. The duration of these provisions will not be able to exceed of the 31 December 2022.

Two. Extraordinary benefit for cessation of activity for the self-employed workers affected by a temporary suspension of all the activity as a result of the damages brought about by volcanic eruptions.

1. Starting from 1 July 2022, the self-employed workers affected by a temporary suspension of all the activity as a result of the damages brought about by the volcanic eruption that they came receiving on 30 June 2022 the extraordinary benefit for cessation of activity considered in the section two of the additional condition sixth of the Royal Decree-Law 18/2021, of 28 September, will be able to access the provision of extraordinary nature of cessation of activity considered in this section, provided that they meet following requirements:

a) Be affiliated and in registration in the Special Regime of the Social Security Institute of the Freelance workers or Self-employed workers or, where applicable, in the Special Regime of the Social Security Institute of the sea workers, on 19 September 2021.

b) To find up to date in the payment from the fees to the Social Security Institute. However, if on the date of the suspension of the activity this requirement is not met, the management body will invite the self-employed worker to pay the amount due within a non-extendable period of thirty calendar days. The regularisation of the due amounts will generate full effect as regards acquiring the right to the protection.

2. The amount of the benefit will be equivalent to 70% of the minimum contribution base for the corresponding business activity carried out.

3. During the time that remains the suspended activity will remain the registration in the corresponding special scheme, being the disburdened self-employed worker of the obligation of paying contributions. The exoneration of the fees' deposit will be spread until 31 of December 2022, or until the last day of the month in which the activity is restarted if was previous.

The period in which the self-employed worker is exempt from the obligation to pay contributions will be understood as time contributed and the contributions corresponding to this time will be paid by the entities from whose budgets the corresponding benefit is covered.

The contribution base applicable throughout the period of receipt of this extraordinary benefit will that established at the time of the start of this benefit.

The maximum term and other conditions for the application of deductions in contributions to which the worker receiving this extraordinary benefit may be entitled to due to cessation of the activity, will not be modified due to the receipt of the latter.

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, for the application of that established in this section, so much at the time of the provisional examination of the provision as in the subsequent review, in accordance with the paragraph 9.

4. I receive the of the extraordinary benefit will be incompatible with the perception of a remuneration for the development of a work as an employee, with the performance of another activity on a self-employed basis, with the perception of yields from the society and with the perception of a provision of Social Security Institute, except for anyone who the payee came receiving for being compatible with the performance of the activity that it developed.

What is referred to as freelance workers included in the Special Regime of the Social Security Institute of the sea workers, the extraordinary benefit for cessation of activity will be, also, incompatible with aids for paralysation of the fleet. Without prejudice to it, in the event of perception of such aids, and previous accreditation of such extreme, self-employed workers also will be disburdened of the obligation of paying contributions in the special terms in the section 3.

5. The hard-working members of cooperatives of associated work that 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 the requirements established in this section.

6. The management of this benefit will correspond to mutual societies collaborating with the Social Security Institute or the Social Marine Institute.

7. The period in which the benefit is received shall not reduce the period to which the beneficiary may have the right to receive subsequent benefits for cessation of activity.

8. The perception of this extraordinary benefit will have a maximum duration of six months, finishing the right on 31 December 2022, or the last day of the month in which remembers the uprising of the measures, if this date was previous.

9. The application of the extraordinary benefit owe present within the first veintiún calendar days next on the coming into force of this standard.

If the application is submitted outside the established period, the right to benefit will begin on the first day of the month following the request. In these cases, the self-employed worker will be exempt from the obligation to pay contributions from the day on which he or she is entitled to receive the benefit.

The companies responsible for the management of this provision, in accordance with the presented application and documents where applicable contributed, will dictate the provisional resolution that it is coming from, estimating or rejecting the application. Completed the close of activity will be proceeded to revise all adopted provisional resolutions. If it is assumed that the interested party does not have the right to the benefit, the procedures for claiming the amounts unduly received will be initiated, and in these cases, the contributions corresponding to the entire period of undue receipt of the benefit must be paid, with the procedure for the tax management of the Social Security system being applied in all its terms.

10. In order to be able to permit to procedure the application, the interested party owe contribute document issued by the competent public administration that highlights the suspension of the activity, a sworn statement of incomes that are received, where applicable, as a result of the work as an employee, as well as an authorisation to the Administration of the Social Security Institute and to the collaborative mutual societies responsible for the management of the provision to obtain of the corresponding tax administration tax details necessary to the review of the requirements from access to the provision. 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.

Three. Extraordinary benefit of cessation of activity for those self-employed workers that see affected its activities as a result of the damages brought about by the volcanic eruption registered in the area of Summit Old woman of La Palma.

1. Starting from 1 July 2022, self-employed workers that have seen affected its activity as a result of the damages brought about by the volcanic eruption registered in the area of Summit Old woman of La Palma that they came receiving on 30 June 2022 the extraordinary benefit for cessation of activity considered in the section three of the additional condition sixth of the Royal Decree-Law 18/2021, of 28 September, will be able to access the provision of extraordinary nature of cessation of activity considered in this section, provided that they meet following requirements:

a) 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 on 19 September 2021.

However, if on the date of the presentation of the application, the requirement of being up to date with the payment of contributions is not met, the management body will invite the self-employed worker to pay the amount due within a non-extendable period of thirty calendar days. The regularisation of the due amounts will generate full effect as regards acquiring the right to the protection.

b) To have accountable net yields fiscally from the activity on a self-employed basis in the first one and second quarter of 2022 lower than the 75 for 100 of the minimum wage in the above-mentioned period.

c) To prove in the first one and second quarter of 2022 a total of accountable incomes fiscally of the activity on a self-employed basis with a reduction at least in about 50 for 100 to the had in the first one and second quarter of 2019.

For the calculation of the reduction of incomes the period will be taken into account in registration in the first one and second quarter of 2019 and will be compared with the proportional part of the incomes had in the first one and second quarter of 2022 in the same proportion.

2. The amount of the benefit will be equivalent to 70% of the minimum contribution base for the corresponding business activity carried out.

3. 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, they will issue a responsible declaration, and may be required by Mutual Societies that collaborate with the Social Security system or the management company to provide the pertinent supporting documents that accredit this situation.

4. The application of the extraordinary benefit owe present within the first veintiún calendar days next on the coming into force of this standard.

If the application is submitted outside the established period, the right to benefit will begin on the first day of the month following the request.

The perception of this provision will have a maximum duration of six months and it will not be able to exceed of 31 December 2022.

5. 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.

Self-employed workers included in the Special Regime for Sea Workers will likewise not be entitled to receive the benefit for cessation of activity if they are also receiving financial assistance for the suspension of the fleet's activities.

6. During the time you receive the benefit as a self-employed worker, you must remain registered in the corresponding Social Security regime and pay all contributions to the Social Security General Treasury and apply the current rates to the corresponding contribution base.

The collaborative mutual society or, where applicable, the Social Marine Institute will pay to the self-employed worker, together with the provision for cessation in the activity, the amount of the contributions for common contingencies that it would had corresponded him to enter of finding the self-employed worker without developing activity one, in application of the stated in article 329 of the legislative law of the 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, for the application of that established in this section, so much at the time of the provisional examination of the provision as in the subsequent review, in accordance with paragraphs 8 and 9 of this section.

7. Employee members of associated work cooperatives who have chosen to be self-employed under the corresponding special scheme will also be entitled to this extraordinary benefit under the established terms, provided that they meet the requirements established in this Article.

8. The management of this benefit will correspond to mutual societies collaborating with the Social Security Institute or the Social Marine Institute.

The entities responsible for managing this benefit, in accordance with the application submitted and the documents provided, will issue the pertinent provisional resolution, either accepting 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.

9. Starting from 1 April 2023, will be proceeded to revise all adopted provisional resolutions.

a) To such object, the collaborative mutual societies with the Social Security Institute or the Social Marine Institute will obtain of the corresponding tax administration tax details regarding first two quarters of 2019 and 2022.

If 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 them to these mutual societies or the Social Marine Institute within ten days of their request:

1.th Copy of the model 390 of annual summary statement VAT of 2019 and its quarterly settlements (models 303), as well as settlements of the first one and second quarter of the year 2022 (models 303).

Copy of the model 130 corresponding to the autosettlement of the first one and second quarter to account of the Personal income tax (PERSONAL INCOME TAX) from 2019 and 2022. 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.

However, for the purposes of accreditation of the reduction in the computable income of self-employed activity, as well as the limit of gross income, it is understood that self-employed workers who contribute by objective estimation have experienced this reduction provided that the average daily number of workers affiliated and registered to the Social Security system in the corresponding economic activity, expressed at 4 digits (CNAE), during the period for which the allowance is applicable, is more than 7.5% less than the average daily number for the fourth quarter of 2019.

b) 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 such object, the competent company it will dictate resolution for the examination of the provision setting the amount of the amount to be reintegrated, that it owe do without interests or surcharge in the term that is determined 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.

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

a) To give up to her at any time before 30 November 2022, supplying effects the renunciation the next month to 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 earned incomes during the first one and second quarter of 2022 or the fall of the invoicing in that same period will exceed the thresholds established in the paragraph 1 with the corresponding loss from the right to the provision.