The third of the new features introduced in the new royal decree is the extraordinary benefit for those who meet the requirements for contributions due to cessation of employment.
REQUIREMENTS:
- Registered RETA (self-employed) and up to date since before 04/01/2020.
- NOT HAVING the right to TASTING due to LACK OF TIME.
- Q4 2020 income below the SMI
- Reduction in self-employment income in Q4
- 2020 by at least 50% compared to 1Q 2020.
- You must remain registered with RETA.
AMOUNT:
General amount: 50% of the minimum Contribution Base for your activity.
1 exceptional situation is contemplated
If there are 2 or more recipients of this benefit in the cohabitation unit (up to the first degree by consanguinity or affinity): 40% of the minimum BC each).
ECONOMIC EFFECTS:
- Presentation: until 10/15/2020 (inclusive) takes effect on 10/01/2020.
- Late submission: From the 1st day of the month following submission.
In both cases: until 01/31/2021.
PRICE:
- Exemption from fees during the receipt of the benefit.
- If they were not paying contributions through CATA, they will be required to do so from the month following the end of the benefit.
INCOMPATIBILITIES:
- Remuneration for self-employed work with income greater than 1.25 times the SMI.
- Performance of another activity on one's own account.
- Perception of a company's returns.
- Social Security benefits, with the exception of those that you have been receiving and that are compatible with the exercise of your professional activity.
REVISION:
As of 03/01/2021