New cessation of activity benefits for self-employed workers regulated in Royal Decree-Law 2/2021 (4th Package)

On January 26, the Royal Decree-Law 2/2021 was published, reinforcing and consolidating social measures in defense of employment. This RD-Law, among the support measures for the group of self-employed workers that it develops, establishes four new benefits.

The following table shows an explanatory table of the regulations, benefits, application deadlines and maximum duration of the aid.

Types of benefits and legislation

The main changes and points of interest compared to their predecessors of RD-Law 30/2020 are summarized below:

Extraordinary cessation of activity benefit for self-employed workers affected by the temporary suspension of all activity as a result of a resolution of the competent authority (Art. 5. RD-Law 2/2021):

This benefit is intended for self-employed workers who are forced to suspend all their activities , as a consequence of a resolution adopted by the competent authority as a measure to contain the spread of COVID-19.

It can be requested from February 1, 2021 until the effective date of the lifting, and can be done during the 21 calendar days following the date of the resolution. After this period, the accrual of the benefit will begin the day after the request and will end on the last day of the month in which the activity is restarted or at the latest on May 31, 2021 .

It is very similar to the extraordinary benefit of suspension of the activity regulated in art. 13.1 of the RD-Law 30/2020 in its requirements, amount, compatibility and will also be in its processing.

Extraordinary cessation of activity benefit for self-employed workers who are not eligible for the ordinary cessation of activity benefit or the extraordinary benefit regulated in the RD-Law 2/2021 (Art. 6. RD-Law 2/2021):

This benefit is aimed at those self-employed workers who:

• Cannot access the ordinary benefit for cessation of activity regulated in art. 327 et seq. of RD-Law 8/2015 (LGSS), nor the extraordinary benefit regulated in art. 7 of RD-Law 2/2021.
• They do not have net income from their self-employed activity exceeding €6,650 in the first half of 2021.
• They present a reduction in taxable income from self-employed activity during the 1st half of 2021 compared to 1st quarter of 2020.

The benefit can be requested from February 1, 2021 and also has a period of 21 calendar days . Once this period has passed, it will accrue from the first day of the month following the request.   The deadline to request it is April 30, 2021 , and it can be received until May 31, 2021 .

The rest of the conditions and requirements are similar to those of the provision of article 13.2 of RD-Law 30/2020.

Right to the cessation of activity benefit compatible with self-employment (Art. 7. RD-Law 2/2021):

This benefit is aimed at those self-employed workers who anticipate that during the coming months they will not recover the levels of activity prior to the crisis situation caused by the pandemic. Most of the access requirements and conditions are similar to those established in DA 4 of RD-Law 30/2020, but Royal Decree 2/2021 clarifies that they must:

• Accredit during the 1st semester of 2021 a reduction in taxable income from self-employed activity, of more than 50% with respect to the 2nd semester of 2019.
  
  For these purposes, it will be understood that self-employed workers who pay taxes by objective estimation have experienced this reduction whenever the average daily number of workers affiliated and registered with the Social Security system in the corresponding economic activity, expressed in 4 digits (CNAE), during the period to which the benefit corresponds, is more than 7.5 percent lower than the average daily number corresponding to the second semester of 2019.
• Expect to not obtain during the 1st semester of 2021 taxable net returns greater than €7,980.

It can be requested from February 1, 2021 with a submission period of 21 calendar days. Once the deadline has passed, the accrual of the benefit will begin the day after the request. The deadline for receipt will be May 31, 2021 .

Extraordinary cessation of activity benefit for seasonal workers (Art. 8. RD-Law 2/2021):

According to RD-Law 2/2021, the following are considered seasonal workers:

• Self-employed workers whose only work throughout the years 2018 and 2019 had been carried out in the Special Regime for Self-Employed Workers or in the Special Regime for Sea Workers, for a minimum of four months and a maximum of six , in each of the years.
• For these purposes, the worker will be considered to have carried out a single job in 2018 and 2019, provided that the registration as an employed worker does not exceed 120 days throughout the years 2018 and 2019.

In addition, other requirements must be met such as:

• Not having been registered, or assimilated to registration, as a worker for account in the corresponding Social Security regime more than 60 days during the 1st semester of the year 2021 .
• Not having obtained, during the 1st semester of 2021 , taxable net income exceeding €6,650.

The benefit can be requested from February 1, 2021, with a period of 21 calendar days . Once the deadline has passed, the accrual of the benefit will begin the day after the request, establishing the deadline for receipt as May 31, 2021 .

If a self-employed worker were receiving the benefit of article 13.1 of RD-Law 30/2020 and on January 31, 2021 your activity remains suspended, you should not carry out any additional procedures , since the Transitional Provision 2 of RD-Law 2/2021 establishes the automatic extension until the activity is restarted.

On the other hand, if the request for this cessation benefit due to suspended activity has not yet been made before 1/2/2021, it will be up to you to request it based on the provisions of RDL 30/2020.