Requirements:
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):
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:
Amount, contributions and duration of the provision:
Incompatibilities:
Deadlines:
Application of the provision:
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.
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
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.
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.