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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

Actual 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 quoting 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 must 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 quote, 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 latest 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 time of perception of the provision will not reduce periods of provision for cessation of activity to those which the payee can have right in the future.

Incompatibilities:

  1. With the perception of a remuneration for the work as an employee (unless these income are lower than 1.25 x MINIMUM WAGE (€ 1,458.33 a month).
  2. With the payment of another activity on a self-employed basis.
  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 payment 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 should 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 Actual one decree-law 18/2021, of 28 September.
  2. If the application is presented out of the prescribed time, the right to the provision the beginning of the month next on will be initiated that one of the application. In such cases, the self-employed worker will be exempt from the obligation of quoting from on the day that it has right to receive the provision.

 

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, they will have right to a financial assistance for cessation of activity of extraordinary nature, 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 earlier of the date of the resolution that it agrees the suspension of the activity and, in any case, before its start date when this would have been decreed before 1 October 2021.

Find up to date in the payment from the fees to the Social Security Institute. Nonetheless, if in the date of the suspension of the activity this requirement, the body manager was not fulfilled will invite to the payment to the self-employed worker so that in the term improrrogable of thirty calendar days enters owed fees. The streamlining of the overdraft will produce full effects for the acquisition of 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. Nonetheless, when they coexist in the same people address united by familiar or unit link analogous of coexistence until the first one degree of relationship because of consanguinity or affinity, and two or more members have right to this extraordinary benefit for cessation of activity, the amount of each one of the provisions will be of 40%. 
  1. The right to the provision will be born from the next day to the adoption of the measure of close of activity adopted 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 quoting. The exoneration of the fees' deposit will be spread from day one of the month in which the measure of activity close is adopted, or from 1 October 2021 when it remains the suspension of initiated activity before this date, until the last day of the next month to that which gets up this measure, or until 28 of February 2022 if this latest date was previous.

    The period during which the self-employed worker is exempt from the obligation of quoting will be understood as quoted and contributions that they correspond to the same one will will be assumed by companies charged to whose budgets the corresponding provision 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 income of the work as an employee are lower than 1.25 times the amount of the MINIMUM WAGE with the payment 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 payment 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 provision for cessation of activity will be, also, incompatible with aids for paralysation of the fleet. 
  1. 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 article. 
  1. The management of this provision will correspond to the collaborative mutual societies with the Social Security Institute or to the Social Marine Institute. 
  1. The perception of this new provision will have one 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 latest date was previous.

    The time of perception of the provision will not reduce periods of provision for cessation of activity to those which the payee can have right in the future. 
  1. The examination of the regulated provision in this article should 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 Actual one decree-law 11/2021, of 27 May.

  2. In the application of the provision the interested party should communicate to the mutual society or to the managing entity of the provision members that integrate the family unit and if one theirs is or it can be recipient of the provision of cessation of activity or if they have one another type of income, owing appear, similarly, the consent of all members of the family unit for the tax accessing information. 

In order to be able to permit to procedure the application, the interested party should contribute a sworn statement of income 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 attends the recipient of the provision of presenting a certificate of company and the annual tax return to the managing entity of the provision.

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 of partial modification of 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 it 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.