"

Additional condition IV. Extension of the provisions already caused under the protection of the article 9 of the ROYAL DECREE-LAW 24/2020 (POECATA) and of the article 17 of the ROYAL DECREE-LAW 8/2020

Published on: 01/07/2020

The period for requesting this benefit has ended

 

To access it, the self-employed worker must meet the following requirements:

  • Self-employed workers that they came receiving the provision ordinary by cessation of activity compatible with the work on a self-employed basis (POECATA) regulated in the article 9 of the Actual one decree-law 24/2020, provided that during the fourth quarter of 2020 maintain requirements that were established for its granting.
  • Self-employed workers that they did not have perceived this provision during the third quarter of 2020 but that they would have received, until 30 of June, the extraordinary benefit for cessation of activity (PECATA) considered in the article 17 of the Actual one decree-law 8/2020 provided that they arise the requirements established in sections a), b) d) and e) of the article 330.1 of the TRLGSS.

Requirements

  • Perceived credit the extraordinary benefit for cessation of activity (PECATA) until 30 of June.
  • If it has received the regulated provision in the article 9 of the Actual one decree-law 24/2020:
    • Prove a reduction in the invoicing during the fourth quarter of 2020 of at least 75% in relation to the same period of 2019.
    • Not obtained credit during the fourth quarter of 2020 some net yields higher than € 5,818.75. To determine the right to the monthly provision net yields of the third quarter will be prorated, not being able to absenteeism of € 1,939.58 monthly.
    • Comply with the requirements established in sections a), b), d) and e) of the article 330.1 of the TRLGSS:
      • Be member and in registration in the RETA/RETA-sea.
      • Have covered the minimum period of contribution for cessation of activity to that it adverts the article 338 (at least twelve months of contribution for cessation of activity must be continuing and immediately prior to this cessation situation).
      • Not fulfilled credit the ordinary age to cause right to the contributory pension of retirement, unless the self-employed worker did not have accredited the period of required contribution for this.
      • Find aware of payment of the social security contributions. If in the date of suspension of the activity do not fulfill the requirement, invitation will be studied to the payment so that within 30 calendar days enters owed fees. The streamlining of the overdraft will produce full effects for the acquisition of the right to the provision.
  • Prove a reduction in the invoicing during the fourth quarter of 2020 of at least 75% in relation to the same period of 2019.
  • Not obtained credit during the fourth quarter of 2020 some net yields higher than € 5,818.75. To determine the right to the monthly provision the net yields of the fourth quarter will be prorated, not being able to exceed of € 1,939.58 monthly.
  • If they have one or more hard-working to its charge, he should prove the fulfillment of all Social Security labour obligations that they have assumed.

Application duration and terms of the provision.

  • For presented applications BEFORE 15 October, will determine effects of beginning of the provision in on 1 October 2020.
  • For presented applications later, effects are set in the next day to the presentation of the application.
  • Will be received at the most until 31 of January 2021, provided that the worker has right to her in the terms set in the article 338 of the TRLGSS.
  • Those self-employed workers that on 31 October came receiving the provision for compatible cessation of activity with the work on a self-employed basis (POECATA) regulated in the article 9 of the Actual one decree-law 24/2020, and see sold out its right to the cessation considered in aforementioned precept before the December 2020, in this provision until 31 of January 2021, provided that gather demanded requirements to this end.
  • Starting from 31 January 2021 only you will be able to continue receiving this provision if they arise all requirements of the article 330 of the TRLGSS.

Amount of the provision.

  • 70% of the benefits base average of the contribution of the latest ones 12 months.
  • If the worker is multiasset and it complies with requirements to access this provision, will receive 50% of the minimum base of contribution according to its activity.

Contribution.

  • During the time that lasts the perception of the provision, the self-employed worker should enter in TGSS all contributions applying rates in force to the corresponding contribution basis.
  • The collaborative mutual society will pay to the 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 some in application of the article 329 of the TRLGSS.

Compatibility with the work as an employee.

This provision can be compatible with the work as an employee provided that:

  • Net income from the work on a self-employed basis and income from the work as an employee do not exceed 2.2 times the minimum wage.
  • In the determination of this computation income from the work as an employee will not exceed 1.25 times the amount of the minimum wage.

Documentation to be presented.

  • Application form of the provision.
  • Sworn statement of the income that they receive as a result of the work as an employee.
  • The recipient of the provision has the obligation of presenting a certificate of company and the annual tax return to the managing entity of the provision when thus requires him to him.
  • Declaration of Responsibility in agreement comply with all Social Security labour obligations that they have assumed, being able to be required by the mutual society collaborator so that they contribute precise documents that prove this extreme.

Review of the provisional resolutions.

  • Starting from 1 March 2021 will be proceeded to revise all accepted provisional resolutions.
  • If the interested party's consent, Mutual Societies is had obtained of the Ministry of the Treasury tax details of exercises 2019 and 2020 necessary to the follow-up and control of the recognised provisions.
  • If the above-mentioned consent is not had self-employed workers should contribute to the collaborative mutual society in 10 next days to its requirement:
    • Copy of the model 303 of autosettlement of the VAT corresponding to the statements of the fourth quarter from 2019 and 2020.
    • Copy of the model 130 corresponding to the autosettlement in fractionated payment of the PERSONAL INCOME TAX of the second one and fourth quarter from 2019 and 2020, to effects of determining which it corresponds to the fourth quarter of those years.
    • Self-employed workers that they pay taxes in the PERSONAL INCOME TAX for objective evaluation (model 131) should contribute the documentation necessary to prove demanded income in this precept.
  • If the interested party does not have right to the provision:
    • procedures of claim will be initiated of the unduly perceived amounts dictating resolution setting the amount of the amount to be reintegrated.

Renunciation to the provision.

  • The worker that has requested the payment of the regulated provision in this willingness can:
    • Give up to the provision at any time before 31 January 2021 supplying effects the renunciation the next month to its communication.
    • Return for own initiative the provision for cessation of activity without the need for to expect to the claim of the collaborative mutual society, when it considers that earned incomes during the fourth quarter of 2020 or the fall of the invoicing in that same period will exceed the thresholds established in the section 2 with the corresponding loss from the right to the provision.

If you want to present the renunciation to the provision:

Online form of application

Enter

Rectification of applications already submitted