RDL 11/2021: Article 8

To those workers who:

• As of May 31, 2021, were receiving any of the benefits regulated in arts. 6 or 7 of Royal Decree-Law 2/2021, of January 26.
• They do not have the possibility of benefiting from the benefits of ordinary cessation of activity compatible with self-employment provided for in art. 7 of RDL 11/2021.
• They intend to continue their professional activity on their own and not work for others.
• They estimate a poor result in the 2nd and 3rd quarters of 2021.

Previous access requirements

1. Be registered in the RETA or ReMAR   before  April 1, 2020 ¹ .
2. Not having been discharged from the Special Regime since April 1, 2020.
3. Having been receiving, as of May 31, 2021, any of the benefits regulated in arts. 6 or 7 of Royal Decree-Law 2/2021, of January 26.
4. Not having the possibility of accessing either the ordinary cessation of activity benefit, or the cessation of activity compatible with self-employment provided for in art. 7 of RDL 11/2021.
5. Be up to date with the payment of contributions to the Special Regime at the time of requesting the benefit (otherwise, the Mutual Fund will invite you to be up to date, within a non-extendable period of 30 days).
6. If you have employees in charge, you must be up to date with all labor and social security obligations with your workers.

Conditional access requirement

1. Accredit a reduction in income taxable to the activity during the second and third quarter of 2021 , compared to those obtained in the first quarter of 2020 ⁽²⁾.
2. Not obtaining, during the second and third quarters of 2021 , net income taxable to the activity greater than €6,650

⁽¹⁾  Self-employed workers who were registered on April 1, 2020 cannot access this aid or will cause dismissal later.

⁽²⁾  To calculate the reduction in income, the registration period in the first quarter of 2020 will be taken into account and will be compared with the proportional part of the income in the second and third quarters of 2021.

This benefit consists of 2 aids:

• The payment of a financial benefit  whose amount will be calculated by applying a certain percentage to the minimum contribution base  that corresponds to the activity carried out.

To the amount of the resulting benefit,  the maximum or minimum limits based on the number of dependent children will not apply; However, the percentage applied to calculate the benefit will depend on the family situation:

• The payment corresponding to the contribution of the fee for common contingencies .

⁽³⁾ A family unit, for the purposes of this benefit, will be understood as people who live together in the same home and who are united by family ties, or an analogous unit of coexistence (de facto couples), up to the first degree of kinship. by consanguinity or affinity.

Yes. As long as you receive the benefit and remain registered in the Special Regime, you have the obligation to enter all the contributions ⁽⁴⁾ that should be entered in an ordinary situation.

⁽⁴⁾  The fact that this benefit includes aid equivalent to the proportional part of the fee that you must pay for common contingencies does not exempt you from the obligation to pay it. The aforementioned aid should be understood as “compensation” for the expense that is still required to be made as a contribution to the Special Regime.

The benefit will have a maximum duration of until September 30, 2021 , provided that there is no prior cause for termination.

The time of receipt of this benefit WILL NOT reduce the benefit periods for cessation of ordinary activity  to which the beneficiary may be entitled in the future.

This benefit is incompatible with:

• Performing work as an employee.
• Any Social Security benefit that has been received, unless it is compatible with self-employment activity.
• The perception of returns from a company.
• Receive aid for fleet paralysis (for Sea workers).

They will cause termination of the benefit:

• Reaching the necessary deficiency to access the cessation of activity benefit compatible with self-employment provided for in art. 7 of Royal Decree-Law 11/2021.
• Reach the maximum duration planned for the benefit (September 30, 2021).
• The withdrawal from the Special Social Security Regime.
• The death of the beneficiary.

This benefit may be requested from June 1, 2021 to August 31, 2021, with the following effects:

• Applications submitted until June 21 (inclusive): will accrue the right to the benefit from June 1.
• Applications submitted after June 22 (inclusive): will accrue the right to the benefit from the first day of the month following the month of the application.

We put at your disposal two digital channels that will facilitate and guide you in your request. You can choose one or the other depending on whether you are already a registered user of our Digital Office or if you are not yet registered and do not want to create one ³ .

Yes, the worker who has requested payment of this benefit can:

• Resign the benefit at any time before August 31, 2021, with the resignation taking effect the month following its communication.
• Return on your own initiative the benefit  due to cessation of activity without having to wait for the Mutual Fund's claim, when you consider that you have not complied - or are not going to comply - with the access requirements conditioned on the economic result of the second and third quarter of 2021.

(*) The annotations in red correspond to clarifications or issues subject to interpretation.