RDL 2/2021: Article 8

Who is this benefit aimed at?

To those workers who:

Concentrate their activity self-employed professional in 4, 5 or 6 months a year and, at least, two of those months are between January and June .
Occasionally they may do some self-employment per year.
They expect to have taxable net income of less than €6,650 during the first half of 2021.
Estimate a bad result in the 4th quarter of 2020.

Prerequisite access requirements:

Have been registered and quoted in the Special Regime, for a minimum of 4 months and a maximum of 6 months in each of the years 2018 and 2019; of which, at least two of them, have been between January and June in each of the years 2018 and 2019.
Not having been registered as an independent worker outside, in the corresponding Social Security regime, more than 120 days during the years 2018 and 2019.
Not having been registered, or in a situation assimilated to registration, as an employed worker for more than 60 days in the first half of 2021.
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 update yourself within a non-extendable period of 30 days).

Conditional access requirement:

Do not obtain, during the first half of 2021, income exceeding €6,650.

What does the benefit consist of?

This benefit consists of 2 aids:

The payment of one economic benefit whose amount will be calculated by applying 70% to the minimum contribution base that corresponds to the activity carried out in the Special Regime (and which, foreseeably, will be taxed in personal income tax).

To the amount of the resulting benefit, the maximum or minimum limits based on the number of dependent children will not apply.

The exemption from the obligation to contribute (taking the exemption period as quoted).

Is there an obligation to continue contributing to Social Security?

No , during the time the benefit is received ¹ , the self-employed worker will be 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 having contributed.

⁽¹⁾ Apparently, the period during which the benefit is received will also be considered as contributions, even if the worker has withdrawn from the Special Regime.

How long will the benefit last?

The benefit will have a maximum duration of 4 months, until May 31, 2021 at most, provided that there is no prior cause for termination, and the application is submitted within the deadline.

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

What are the incompatibilities with this benefit or the causes of termination?

This feature is incompatible with:

Any Social Security benefit that was received, unless it was compatible with self-employment activity.
The performance of any work as an employee (regardless of the income that may arise).
Receive aid for fleet paralysis (for Sea workers).

They will cause the termination of the benefit:

Reach the maximum duration planned for the benefit.
The withdrawal from the Special Regime of Social Security.
The death of the beneficiary.

What is the deadline to request this benefit?

This benefit can be requested from February 1, 2021 to May 30, 2021, with the following effects:

Applications submitted between February 1 and 21, 2021 (both inclusive): will accrue the right to the benefit from February 1.
Applications submitted from February 22, 2021 (inclusive): will accrue the right to the benefit from the day following the submission of the application.

How can I process my request for access to this benefit?

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.

Can the benefit be waived or withdrawn after having requested it?

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

Resign to the benefit at any time before April 30, 2021, the resignation taking effect the month following its communication.
Return the benefit on your own initiative for cessation of activity without the need for wait for the Mutua's claim, when it considers that it has not complied - or is not going to comply - with the access requirement conditioned on the level of income in the first half of 2021.