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Actual decree-law 24/2020, of 26 June, from support measures to the self-employed workers (BOE 27/6/2020)

Published on: 29/06/2020

The Royal Decree-Law 24/2020 establishes measures to protect the self-employed workers that they have the aim to relieve, in the field of the Social Security Institute, in a progressive way, the load that the beginning or continuation of the activity once raised the state of emergency must assume and that it has its consequences in the family economics. 

Below, emphasise most significant features that adds this willingness and that affects to the above-mentioned group:

EXEMPTION IN THE CONTRIBUTION (article 8).

a) Requirements to access the exemption

  • Self-employed Workers in registration in the Special Regime of the Social Security Institute of the Freelance workers or Self-employed workers, or in the Special Regime of the Social Security Institute of the sea workers.
  • Come receiving on 30 June 2020 the extraordinary benefit for regulated cessation of activity in the article 17 of the Royal Decree-Law 8/2020, of 17 March. 

b) Type of exemption

  • 100 for one hundred of the contributions corresponding to July.
  • 50 per cent of the contributions corresponding to August.
  • 25 per cent of the contributions corresponding to September.

c) Compatibility of the exemption

It is compatible and it will remain during periods in which workers receive provisions for temporary disability or whatever other subsidies provided that it remains the obligation of quoting.

d) Incompatibility of the exemption

It is incompatible with the perception of the provision for cessation of activity.


2) PROVISION FOR ORDINARY CESSATION OF ACTIVITY OF THE ARTICLE 327 OF THE LEGISLATIVE LAW OF THE SOCIAL SECURITY ACT (article 9).

a) Requirements to access the provision

They will be able to request her self-employed workers that they came receiving until 30 of June 2020 the extraordinary benefit for cessation of activity considered in the article 17 of the Actual one decree-law 8/2020, of 17 March, provided that they arise following requirements: 

  • Be members and in registration in the Special Regime of the Social Security Institute of the Freelance workers or Self-employed workers, or in the Special Regime of the Social Security Institute of the sea workers.
  • Have covered the minimum period of contribution for cessation of activity to that it adverts the article 338 of the Legislative Law of the Social Security Act.
  • 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 up to date in the payment from the fees to the Social Security Institute. Nonetheless, if in the date of cessation of 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.
  • Prove a reduction in the invoicing during the third quarter of 2020 of at least 75 per cent in relation to the same period of 2019.
  • Not obtained credit during the third quarter of 2020 some net yields higher than 5,818.75 euros.
  • Self-employed workers that they have one or more hard-working to its charge, they should prove to the time of requesting the provision the fulfillment of all Social Security labour obligations that they have assumed. To the indicated effects should issue a declaration of Responsibility, being able to, the collaborative mutual societies with the Social Security Institute or the managing entity, to require them so that they contribute precise documents that prove this extreme. 

b) Duration of this provision

  •  It will be able to receive at the most until 30 of September 2020. 
  • Starting from 1 October 2020 only you will be able to continue receiving this cessation of activity provision if they arise all requirements of the article 330 of the Social Security Act.

c) Examination of the provision

The examination to the provision will be carried out by Collaborative Mutual Societies with the Social Security Institute or the Social Marine Institute with provisional character with following effects:

  • 1 July 2020 if is requested before 15 July 2020. 
  • From the next day to the application if is requested in later date.  

d) Possibility of obtaining, by the Collaborative Mutual Societies with the Social Security Institute, of the Ministry of the Treasury, tax details of exercises 2019 and 2020 necessary to the follow-up and control of the provision

This possibility he must tell always with the express consent of the interested party.

Otherwise the self-employed worker should contribute to the Collaborative Mutual Society with the Social Security Institute, within 10 days next on its requirement, the following documentation: 

  • Copy of the model 303 of autosettlement of the Value added tax (VAT), corresponding to statements of the second one and third quarter from 2019 and 2020.
  • Copy of the model 130 corresponding to the autosettlement in fractionated payment of the Personal income tax (PERSONAL INCOME TAX) of the second one and third quarter from 2019 and 2020, to effects of being able to determine which it corresponds to the third one and fourth quarter of those years. 
  • Self-employed workers that they pay taxes in the Personal income tax (PERSONAL INCOME TAX) for objective evaluation (model 131) should contribute the necessary documentation or any other element of proof that it is useful to prove demanded income in this precept.

e) Obligation of quoting

The self-employed worker, during the time that is receiving the provision, he should enter in the General Treasury of the Social Security all contributions applying rates in force to the corresponding contribution basis.

In any case, the Collaborative Mutual Society with the Security Memberl or, where applicable, the Social Marine Institute, it 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, all of this in application of the stated in article 329 of the Legislative Royal Decree 8/2015, of 30 October, through which the legislative law of the Social Security Act is approved.

f) Renunciation and refund of the provision

  • The self-employed worker will be able to GIVE UP to the provision at any time before 31 August 2020, supplying effects the renunciation the next month to its communication. 
  • The self-employed worker will be able to RETURN the provision, without the need for to expect to the claim of the Collaborative Mutual Society with the Social Security Institute or of the Managing Entity, when it considers that earned incomes during the third quarter of 2020 or the fall of the invoicing in that same period will exceed the thresholds established in the section 2.A) previous with the corresponding loss from the right to the provision.

g) improper provisions Claim

When having provisional character resolutions adopted by the Mutual Societies Collaborators with the Social Security Institute or, where applicable, by the Social Marine Institute, these companies, once checked details obrantes, will proceed to demand perceived provisions for those self-employed workers that they exceed limits of income established in section 2.A) previous, or that they do not prove a reduction in the invoicing during the third quarter of 2020 of at least 75 per cent in relation to the same period of 2019.

The competent company for the claim set the date of deposit of reclaimed amounts that they should do without interest or surcharges.

Elapsed the term set in the resolution that to this end is dictated, the General Treasury of the Social Security will proceed to demand the amount outstanding, with appropriate surcharges and interest in accordance with the administrative procedure of collection established in the General Revenue Collection Regulations of the Social Security Institute, approved by the Royal Decree 1415/2004, of 11 June.


PROVISION EXTRAORDINA OF CESSATION OF ACTIVITY FOR SEASONAL WORKERS (article 10).

a) season Self-employed Workers' Definition 

Seasonal workers are considered those self-employed workers whose only work throughout the latest two years would have been developed in the Special Scheme for Self-Employed Workers or in the Special Plan for Workers of the Sea during months from March to October and they have remained in registration in aforementioned regimes such as self-employed workers during at least five months a year during that period.

According to this, it will be considered that the worker has developed its only work during months from March to October provided that the registration as an employee does not exceed 120 days throughout years 2018 and 2019.

b) Requirements 

  • Credit registration state and quoted in the Special Scheme for Self-Employed Workers or in the Special Plan for Workers of the Sea as a freelance worker during at least five months in the period between March and October, of each one of the years 2018 and 2019. 
  • Not credit registration state or assimilated to the registration during the period between on 1 March 2018 and the 1 March 2020 in the regime of Social Security Institute corresponding as an employee more than 120 days.
  •  Not credit developed activity nor state credit registered or assimilated to the registration during months from March to June 2020.
  •  Not perceived credit provision some of the system of Social Security Institute during months from January to June 2020, unless the same one was compatible with the exercise of an activity as a self-employed worker.
  •  Not obtained credit during 2020 some income that exceed 23,275 euros.
  •  Find up to date in the payment from the fees to the Social Security Institute. Nonetheless, if 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.

c) Amount of the provision

It will be the one equivalent to the 70 per cent of the minimum base of contribution that it corresponds for the activity carried out in 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.

d) Examination of the provision: Duration and effects

  •  The management of this provision will correspond to the Collaborative Mutual Societies with the Social Security Institute or to the Social Marine Institute.
  • Maximum duration of 4 months.
  • Effects 1 June 2020 if is requested within the first 15 calendar days of July.
  • If the application is presented later than 15 July 2020, effects are set on the following day of its presentation.

e) Contribution

  • During the perception of the provision there will not be obligation of quoting, remaining the worker in situation of registration or assimilated to the registration in the regime of Social Security Institute corresponding.
  • Contributions through which there is no obligation of quoting will will be assumed by companies charged to whose budgets the corresponding provision is covered

f) Incompatibilities 

  • With the work as an employee and with any provision of Social Security Institute that the payee came receiving unless was compatible with the payment of the activity as a freelance worker. 
  • With the work on a self-employed basis when income that are received during 2020 exceed 23,275 euros.
  •  Freelance workers included in the Special Plan for Sea Workers, the provision for cessation of activity will be incompatible also with the perception of the aids for paralysation of the fleet.

g) examination application Period of the provision

From 27 June 2020 and until 31 of October 2020.

h) Review of the declaratory resolutions of this provision

When having provisional character resolutions adopted by the Mutual Societies Collaborators with the Social Security Institute or, where applicable, by the Social Marine Institute, starting from 31 January 2021 will be proceeded to revise all adopted provisional resolutions.

For this these companies, provided that they have the consent of the interested parties, they obtained of the Ministry of the Treasury tax details corresponding to the second half of 2020 of the self-employed workers.

If they could not have access to details obrantes in the tax administrations, self-employed workers should contribute to the collaborative mutual society the following documentation: 

  • Copy of Form 390 (Annual VAT Return Summary for 2020).
  • Copy of the model 130 corresponding to the autosettlement in fractionated payment of the Personal income tax (PERSONAL INCOME TAX) out of the fourth quarters of 2020.
  • Self-employed workers that they pay taxes in the Personal income tax (PERSONAL INCOME TAX) for objective evaluation (model 131), they should contribute the documentation necessary to prove demanded income in the section 3.B) previous.

i) Renunciation and refund of the provision 

  • The self-employed worker will be able to GIVE UP to the provision at any time before 31 August 2020, supplying effects the renunciation the next month to its communication. 
  • The self-employed worker will be able to RETURN the provision, without the need for to expect to the claim of the Collaborative Mutual Society with the Social Security Institute or of the Managing Entity, when it considers that income that it can receive for the exercise of the activity during the time that can cause right they will exceed 23,275 euros to her.

j) improper provisions Claim

When having provisional character resolutions adopted by the Mutual Societies Collaborators with the Social Security Institute or, where applicable, by the Social Marine Institute, these companies, once checked details obrantes, will proceed to demand perceived provisions for those self-employed workers in which it is given off that do not have right to the provision.

The Collaborative Mutual Society with the Social Security Institute or, where applicable, the Social Marine Institute, will dictate resolution setting the amount of the amount to be reintegrated that it should do without interest or surcharges in the term that is set in this resolution.

Elapsed the term set in the resolution that to this end is dictated, the General Treasury of the Social Security will proceed to demand the amount outstanding, with appropriate surcharges and interest in accordance with the administrative procedure of collection established in the General Revenue Collection Regulations of the Social Security Institute, approved by the Royal Decree 1415/2004, of 11 June.


FEE OF FOLLOW-UP (Additional Condition sixth).

Under the protection of this Royal Decree-Law 24/2020, of 26 June, a fee of follow-up of support measures is created for the recovery of the activity of the self-employed workers in the field of the Social Security Institute, that will be comprehensive by people to this end designated by the Ministry of Inclusion, Social Security Institute and Migrations, as well as for the Association of Self-employed Workers (TIES), the Union of Professionals and Self-employed Workers (UPTA) and the Union of Associations of Trabadores Self-employed workers and Entrepreneurs (UATAE). 

This fee will meet previous call submitted by the State Secretary's Office of Social Security Institute and Pensions of the Ministry of Inclusion, Social Security Institute and Migrations. 

This follow-up fee will have as a function the follow-up and evaluation of the measures established in the aforementioned willingness for: 

  • The exemption in the contribution in favour of self-employed workers that have received the extraordinary benefit of cessation of during the state of emergency.
  • The provision of cessation of activity and work on a self-employed basis.
  • The extraordinary benefit of cessation of activity for seasonal workers.

Actual decree-law 24/2020