RDL 30/2020: Article 14

To those workers who:

• Concentrate their self-employed professional activity between the months of June to December.
• Occasionally they may do some self-employment work per year.
• During the first months of 2020 they have not received income from self-employment or employment, or from Social Security benefits (unless these were compatible with the development of their self-employed activity).
• They expect to have income less than €23,275 during 2020.
• They estimate a poor result in the 4th quarter of 2020.

1. Having been registered and contributing to the Special Regime, for at least four months in the period between the months of June to December of each of the years 2018 and 2019.
2. Not having been registered in the Regime Special, no day between the months of January to May, in the years 2019 and 2020.
3. Not having been registered or in a situation assimilated to registration, as an employed worker in the corresponding Social Security regime, more than 120 days during the period between June 1, 2018 and July 31, 2020.
4. Not having carried out any activity or having been registered or assimilated to registration from March 1 to May 31, 2020.
5. Not having received any benefits from the Social Security system during the months of January to June 2020, unless it is compatible with the exercise of an activity as a self-employed worker.
6. 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 the non-extendable period of 30 days).

Do not obtain, during the year 2020, income that exceeds €23,275.

This benefit consists of 2 aids:

1. The payment of a 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).

   The amount of the resulting benefit, will not be subject to maximum or minimum limits depending on the number of dependent children.

2. The exemption from the obligation to contribute (the exemption period being considered as having been contributed).

No, during the time that the benefit ¹ is received, 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.

The benefit will have a maximum duration of 4 months ² , 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.

⁽²⁾ Taking into account the context of the wording of the norm and that it indicates a “maximum duration of 4 months” instead of simply “a duration of 4 months” and, in line with the durations established for the rest of the benefits regulated in this Royal Decree-Law, it seems that the most legal interpretation would be that the The benefit will last until January 31, 2021 at most.

This benefit is incompatible with:

• Any Social Security benefit that has been received, unless it is 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 termination of the benefit:

• Reaching the maximum duration planned for the benefit ² .
• The withdrawal from the Special Social Security Regime.
• The death of the beneficiary.

This benefit may be requested from October 1, 2020 to January 31, 2021, with the following effects:

• Applications submitted between October 1 and 23 ³ October (both inclusive): will accrue the right to the benefit from October 1 ³ .
• Applications submitted after October 24 (inclusive): will accrue the right to the benefit from the day following ⁴ that of the presentation of the application.

⁽³⁾ According to an official letter received from the Ministry on October 21, it is indicated that “from the limited time margin that has been available to establish the computer mechanisms for the management of these new benefits […] the convenience of extending the application period for the benefits regulated in article 14 and fourth additional provision of the Royal Decree-Law is evident. 30/2020, from September 29, until October 23 […]”.

⁽⁴⁾ The rule expressly does not indicate that the days elapsed between October 1 and the date of submission of the application are “lost”, but given that they condition the maximum duration of 4 months of the benefit to the fact that it is submitted on time, it seems the most coherent interpretation.

We provide you with the following editable form.

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

• Resign the benefit at any time before January 31, 2021, with the resignation taking effect the month following its communication.
• Return on your own initiative the benefit for 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 requirement conditioned on the level of income in the financial year 2020.

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