Provisions for self-employed workers people affected by the crisis brought about by the COVID-19

Published on: 06/04/2020

 

Provisions in force

Published on: 15/10/2020
Published on: 01/10/2021

Royal Decree-Law 2/2022, of 22 February, of urgent measures to protect the self-employed workers.


Requirements:

  • Maintain the registration in the System RETA until 30.06.2022.
  • Credit state receiving provisions PECANE 2.4 or POECATA 5 until the day 28.02.2022.
  • From the next month to sold out credit the provision of regulated cessation of activity in the article 2 of this GOVERNMENT ROYAL DECREE until 30.06.2022.

 

Amount of the exonerations (the contribution basis that will be taken will be that which came paying contributions the worker before accessing extraordinary benefits of cessation of activity):

  • 90% of the contributions corresponding to March 2022.
  • 75% of the contributions corresponding to April 2022.
  • 50% of the contributions corresponding to May 2022.
  • 25% of the contributions corresponding to June 2022.

 

As in previous exemptions, the self-employed worker does not have to present no application to its Mutual Society or the TGSS. Mutual Societies have gone registering the accrued interest granting and period of extraordinary benefits in GISS and if there are no errors, the TGSS it will apply directly in the corresponding bills.


 Requirements:

  • Be member in the System RETA / RETA-sea at least 30 days before the date of resolution that agrees the suspension of the activity or before the date of suspension if this is prior to 01.03.2022.
  • Find aware of payment of the fees with the Social Security Institute (if it does not fulfill this requirement will invite him to him to put on up to date within 30 days).
  • He owes remain of registration in the System RETA while it remains the suspension of the activity.

 Amount, contributions and duration of the provision:

  1. The amount will be 70% of the minimum base of contribution that it corresponds for the developed activity.
  2. If in the family unit that it coexists in the same address there is 2 or more members that have right to the provision, the amount will be of 40%.
  3. While it lasts the suspension the worker will be exempt from pay contributions, spreading this exoneration from day one of the month in which the suspension of activity is adopted until the last day of the next month to that it gets up the measure or until 30.06.2022 if the uprising is subsequent to this date.
  4. The perception of this new provision will have a maximum duration of four months, finishing the right to the same one the last day of the month in which remembers the uprising of the measures or on 30 June 2022, if this last date was previous.
  5. The right to the provision will be born from the day that it is effective the measure of activity close adopted by the statutory authority, or from 1 March 2022 when it remains the suspension of initiated activity before this date.
  6. 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.

Incompatibilities:

  1. With the perception of a remuneration for the work as an employee (unless these incomes are lower than 1.25 x MINIMUM WAGE (1,458.33 € a month).
  2. With the performance of another self-employed activity.
  3. With the perception of yields from the society whose activity affected by the close has been seen.
  4. With the perception of a provision of the Social Security Institute except for anyone who the payee came receiving for being compatible with the performance of the activity that it developed.
  5. With aids for paralysation of the fleet.

 

Deadlines:

  1. The examination of the regulated provision in this article owe request within the first veintiún calendar days next on the coming into force of the resolution of close of activity, or before 21 March when the suspension of activity would have been agreed before 1 March and was not been receiving the extraordinary benefit mentioned in the article 9 of the Royal Decree-Law 18/2021, of 28 September.
  2. 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.

 

Application of the provision:

Published on: 01/10/2021
Published on: 01/10/2021
Published on: 27/10/2021

Rectifications

Published on: 31/01/2022
Published on: 01/10/2021

The term for applying for this benefit has expired. The online form will only be used to make amendments.

Starting from 1 October 2021, self-employed workers that obliged to suspend are seen all its activities as a result of an adopted resolution by the statutory authority as a measure of containment in the propagation of the virus COVID-19, or they maintain for the same reasons the suspension of its initiated activity before the listed date, will have right to a financial assistance for cessation of activity of extraordinarynature, in the terms that are established in this precept, provided that they meet following requirements:

Be members and in registration andn 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, at least thirty calendar days before the date of the resolution that agrees the suspension of the activity and, in any case, before its start date when this would have been decreed before 1 October 2021.

You must be up to date with the payment of social security contributions. 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. 

  1. The amount of the provision will be of 70% of the minimum base of contribution that it corresponds for the developed activity. However, when persons united by family bond or similar unit of coexistence until the first degree of kinship by consanguinity or affinity live in the same home, and two or more members are entitled to this extraordinary cessation of activity benefit, the amount of each benefit shall be 40%. 
  1. The right to the provision will be born from the next day to the adoption of the measure of adopted activity close by the statutory authority, or from 1 October 2021 when it remains the suspension of initiated activity before this date. 
  1. 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 obligation to pay contributions will be waived from the first day of the month in which the activity closure measure is taken, or from 1 October 2021, if the suspension of activity prior to this date remains, until the last day of the month following the date of the lifting of this measure, or until 28 February 2022, whichever is the earlier.

    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. 
  1. I receive the of the provision will be incompatible with the perception of a remuneration for the development of a work as an employee, unless incomes of the work as an employee are lower than 1.25 times the amount of the MINIMUM WAGE with the performance of another activity on a self-employed basis, with the perception of yields from the society whose activity affected by the close has been seen, as well as 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.

    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. 
  1. The employee members of the associated work cooperatives who have chosen to be self-employed under the corresponding special scheme will also be entitled to this extraordinary benefit, provided that they meet the requirements established in this article. 
  1. The management of this benefit will correspond to mutual societies collaborating with the Social Security Institute or the Social Marine Institute. 
  1. The perception of this new provision will have a maximum duration of five months, finishing the right to the same one the last day of the month in which remembers the uprising of the measures or on 28 February 2022, if this last date was previous.

    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. 
  1. The examination of the regulated provision in this article owe request within the first veintiún calendar days next on the coming into force of the agreement or activity close resolution, or before 21 October when the suspension of activity would have been agreed before 1 October 2021 and was not been receiving the extraordinary benefit mentioned in the article 6 of the Royal Decree-Law 11/2021, of 27 May.

  2. In the benefit application, 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 them is or may be the recipient of the cessation of activity benefit or if they have any other type of income, and likewise, the consent of all members of the family unit for access to tax information should also be recorded. 

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 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.

Online form for amendments

Published on: 04/06/2021
Published on: 04/06/2021
Published on: 02/02/2021
Published on: 02/02/2021
Published on: 06/07/2020

   

 

Published on: 03/02/2021

Clarification PERSONAL INCOME TAX, tax payment earned incomes for provisions of cessation of activity linked to the COVID-19

The provision for Ordinary Cessation of Activity on that which indirectly explains the DGT via the enquiry V0637-17, qualifies these yields for the purpose of the PERSONAL INCOME TAX such as earned incomes and not of the activity just as it establishes the article 17.1b) of the Act 35 / 2006, of 28 November, of the Personal income tax and laws of the Corporation taxes, on the Income of not Residents and on the Heritage; nonetheless with respect to the decision of the Ministry of the Treasury is that provisions for cessation of activity linked to the COVID 19 pay taxes for earned incomes in the model 100 of the annual income of progressive way according to the stretch being exempt the first 2,000 perceived euros.


Tax payment of the disburdened fees

Before binding enquiry the Directorate General of Tax contributions V3130-20 answers the following thing:

“The total exclusion or partial of the payment of the fees of the RETA as derived from a non-existence of obligation or exemption, determines its lack of incidence in the Personal income tax, when not corresponding to none of suppositions of income acquisition established in the article 6 of the Act 35/2006, of 28 November, of the Personal income tax and of partial modification of laws of the Corporation taxes, on the Income of the not Residents and on the Heritage (BOE of 29 November), not having therefore whole yield nature nor correlativamente that one of deductible expenditure for the determination of the yields, without can consider in turn the existence of a yield of work in case the payment of the fees of the RETA would have been agreed by the society in which the consultante provides its services, when not existing the obligation of the above-mentioned payment during the period to that which adverts the exemption.