2. As of October 1, 2020, self-employed workers who meet the requirements established in this section will be able to access an economic benefit of cessation of activity of an extraordinary nature in the terms defined below.
a) The requirements that must be met to cause the right to the benefit are the following: 1. Be registered and up-to-date in the payment of contributions in the Special Scheme for Self-Employed Workers or in the Special Scheme for Sea Workers as self-employed since before April 1, 2020.
2. Not having the right to the provision of cessation of activity that is regulated in the fourth additional provision of this rule or to the provision of cessation of activity regulated in articles 327 and following of the consolidated text of the General Law of Social Security.
3.º Not having income from self-employment activity in the last quarter of financial year 2020 higher than the minimum interprofessional salary.
4. Suffer, in the fourth quarter of 2020, a reduction in income from self-employment of at least 50% in relation to income in the first quarter of 2020.
b) The amount of the benefit will be 50 percent of the minimum contribution base that corresponds to the activity carried out. However, when people united by family ties or analogous cohabitation unit live together in the same address up to the first degree of kinship by consanguinity or affinity, and two or more members are entitled to this extraordinary benefit of cessation of activity, the amount of each one of the benefits will be 40 percent.
c) This extraordinary benefit for cessation of activity may begin to accrue with effect from October 1, 2020 and will have a maximum duration of 4 months, provided that the request is submitted within the first fifteen calendar days of October. Otherwise, the effects are set on the first day of the month following the submission of the application and its duration may not exceed January 31, 2021.
d) The receipt of the benefit will be incompatible with the receipt of a remuneration for the development of an employee's work, unless the income of the employee's work is less than 1.25 times the amount of the minimum interprofessional salary; with the performance of another activity on their own; with the perception of income from a company; with the receipt of a Social Security benefit, except for the one that the beneficiary was receiving because it is compatible with the performance of the activity that he / she developed.
e) During the period of receipt of the benefit, registration in the corresponding special scheme will be maintained, leaving the self-employed worker exempt from the obligation to contribute. The period during which the self-employed worker is exempt from the obligation to contribute will be understood as a contribution and the corresponding contributions will be assumed by the entities from whose budgets the corresponding benefit is covered.
f) Self-employed workers who receive this benefit and are not contributing due to cessation of activity will be obliged to contribute for this concept from the month following the end of receiving the benefit.
g) The right to this benefit will be extinguished if during the perception of it the requirements to cause the right to the provision of cessation of activity contemplated in the fourth additional provision of this rule or to the provision of cessation of activity regulated in the articles 327 and following of the revised text of the General Law of Social Security, approved by Royal Legislative Decree 8/2015, of October 30, without prejudice to the right of the interested party to request the corresponding benefit.
i) The management of this benefit will correspond to the mutual collaborators with Social Security or the Social Institute of the Navy.
Together with the application, a sworn statement of the income received, where appropriate, as a result of the work for others will be provided, without prejudice to the obligation of the recipient of the benefit to present a company certificate and the declaration of the income to the entity managing the benefit.
j) As of March 1, 2021, all the provisional resolutions adopted will be reviewed. 1.º For this, the mutual collaborators with Social Security, provided that they have the consent of the interested parties, or the Social Institute of the Navy will collect from the Ministry of Finance the tax data corresponding to the year 2020 of the self-employed workers.
If the mutual collaborators with the Social Security or the Social Institute of the Navy could not have access to the data in the tax administrations, the self-employed workers must provide the collaborating mutual:
Copy of model 390 of the 2020 annual summary VAT declaration.
Copy of model 130 corresponding to the self-assessment in installment payment of the Personal Income Tax (IRPF) of the year 2020.
Income declaration of individuals or certificate of companies stating the remuneration received as an employee.
Self-employed workers who are taxed on Personal Income Tax (IRPF) by objective estimate (form 131) must provide the necessary documentation to prove the income required in this provision.
2.º In the event that it appears that the interested party does not have the right to the benefit, the procedures for claiming the amounts unduly received will begin.
For this, the entity competent for the recognition of the benefit will issue a resolution setting the amount of the amount to be reimbursed, which must be made without interest or surcharge within the term determined in the resolution.
k) At the time of requesting the benefit, the interested party must notify the mutual or the entity managing the benefit of the members that make up the family unit and if any of them is or may be the recipient of the cessation of activity benefit or if they have with some other type of income.
l) The self-employed worker who has requested the payment of the benefit regulated in this section may: Resign it at any time before January 31, 2021, the resignation taking effect the month following its communication.