Allowance for termination of activity compatible with self-employment

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ROYAL DECREE-LAW 11/2021, OF MAY 27, ON URGENT MEASURES FOR THE DEFENSE OF EMPLOYMENT, ECONOMIC REACTIVATION AND THE PROTECTION OF SELF-EMPLOYED WORKERS

MEASURES FOR THE PROTECTION OF SELF-EMPLOYED WORKERS

Article 7. Benefit for cessation of activity compatible with self-employment.

1. As of June 1, 2021, self-employed workers who as of May 31, 2021 were receiving the benefit for cessation of activity compatible with self-employment regulated in article 7 of Royal Decree-Law 2/2021, of 26 January and the benefit periods had not been exhausted provided for in article 338.1 of the consolidated text of the General Social Security Law, approved by Royal Legislative Decree 8/2015, of October 30, may continue to receive it until September 30, 2021, provided that, during the second and third quarters of 2021, they meet the requirements indicated in this precept.

The right to receive this benefit will end on September 30, 2021.

2. Access to the benefit will require proving in the second and third quarters of 2021 a reduction in the taxable income of the self-employed activity of more than 50% of those in the second and third quarters of 2019, as well as not having obtained during the second and third quarters of 2021 taxable computable net income of more than 7,980 euros.

For the calculation of the reduction in income, the registration period in the second and third quarters of 2019 will be taken into account and will be compared with the second and third quarters of 2021.

In the case of self-employed workers who have one or more workers in their charge, it must be proven, at the time of requesting the benefit, compliance with all labor and Social Security obligations that they have assumed.

3. Whoever, on May 31, 2021, was receiving the benefit contemplated in article 7 of Royal Decree-Law 2/2021, of January 26, You may only be entitled to this benefit if you had not consumed the entire period provided for in article 338.1 of the revised text of the General Social Security Law on that date.

4. The recognition of the benefit will be carried out by the mutual collaborators or the Social Institute of the Navy on a provisional basis with effect from June 1, 2021, if requested within the first twenty-one calendar days of June, or with effect from the first day of the month following the request in another case, having to be regularized as of January 1, 2022.

5. The mutual collaborators with Social Security or the Social Institute of the Navy will collect the tax data for fiscal year 2021 from the corresponding tax administration, as of April 1, 2022.

8. In the event of definitive cessation of activity prior to September 30, 2021, the limits of the requirements set in this article will be taken proportionally to the time of the duration of the activity.

10. Notwithstanding the provisions of the preceding sections, the provision of cessation of activity may be compatible with work for others, the conditions applicable in this case being the following:

a) Net taxable income from self-employment and income from paid employment It may not exceed 2.2 times the minimum interprofessional salary. In determining this computation, income from paid employment will not exceed 1.25 times the amount of the minimum interprofessional salary.

b) The amount of the benefit will be the 50 % of the minimum contribution base that corresponds to it depending on the activity.

c) Together with the application, a sworn statement of the income received as a result of the work for others will be provided, without prejudice to the obligation to present a company certificate and the income statement to the entity managing the benefit.