RDL 2/2022: Article 1

To those self-employed workers who, as of February 28, 2022, were receiving any of the benefits regulated in arts. 10 and 11 of Royal Decree-Law 18/2021, of September 28.

Those self-employed workers who exhaust the benefits referred to in article 2 of Royal Decree-Law 2/2022, of February 22, may benefit from these exemptions from the end of the exemptions referred to in section 4 of said article and until June 30, 2022.

This aid consists of an exemption from Social Security contributions and vocational training, according to the following scale:

a) Exemption of 90% in contributions corresponding to the month of March 2022.

b) Exemption of 75% of the contributions corresponding to the month of April 2022.

c) Exemption of 50% of the contributions corresponding to the month of May 2022.

d) Exemption of 25% of the contributions corresponding to the month of June 2022.

Yes, in order to benefit from these exemptions, the self-employed person must remain registered and contributing to the Special Regime until June 30, 2022.

 The aid will affect contributions for the months of March, April, May and June 2022.

This aid will be incompatible with the receipt of any cessation of activity benefit in any of its modalities.

Since the rule does not indicate anything, it must be understood that the TGSS will apply the exemptions ex officio without it being necessary to make any request.

(*) The annotations in red correspond to clarifications or issues subject to interpretation, such as exemptions from the previous RDL.