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):
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.
Amount, contributions and duration of the provision:
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, 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.
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
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.
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.