In anticipation of a new call for extraordinary aid to maintain economic activity during the COVID-19 pandemic for self-employed individuals or workers who are part of a micro-enterprise, Order TSF/201/2020 ( https://portaldogc.gencat.cat/utilsEADOP/PDF/8282/1824184.pdf) is published, opening a registration period for those who may be eligible for this extraordinary aid and who meet the minimum requirements established, prior to the publication of the regulatory framework and the call for applications.
Prior registration will allow registered individuals, once the call for applications has been published and without any further action, to be considered applicants for the aid, and they may be eligible if they also meet the requirements established in the regulatory framework and the call for applications.
Potential beneficiaries:
- Self-employed workers registered with the Special Regime for Self-Employed Workers of the Social Security (RETA) who carry out their economic activity as an individual or with employees. The total number of self-employed workers and employees in the business unit cannot exceed six, and the average number from the year prior to the application is used as a reference.
- Self-employed workers registered with a mutual insurance company as an alternative to the RETA (Special Regime for Self-Employed Workers) who carry out economic activity as individuals or with employees. The total number of self-employed workers and employees in the business unit cannot exceed six, and the average for the year prior to the application is used as a reference.
- Self-employed workers registered with the Special Regime for Self-Employed Workers (RETA), or with a mutual insurance company as an alternative to RETA, who have established a company with its own legal personality, whether as a sole proprietorship or with other partners. The number of partners cannot exceed three, and the average number of partners from the year prior to the call for applications is used as a reference. The total number of partners and employees cannot exceed six, and the average number from the year prior to the call for applications is used as a reference.
- Members of cooperatives that contribute to the RETA (Special Regime for Self-Employed Workers) or to a mutual insurance company as an alternative to the RETA, provided that the cooperative has a maximum of three members, based on the average number of members in the year prior to the call for applications. The total number of members and non-member workers cannot exceed six, and the average number from the year prior to the call for applications is used as a reference.
They must also comply with the requirements set out in Article 5:
a) Have your tax domicile in a municipality of Catalonia.
b) Be registered in the RETA or in a mutual insurance company as an alternative system to the RETA without interruption, before 1 October 2020.
c) The taxable income of the applicant for the last available year must be equal to or less than 35,000 euros, if opting for the individual taxation system, and of the same amount, in relation to the part of the taxable income corresponding to the applicant, if opting for the joint taxation system.
d) The net income from the activity for the first three quarters of 2020 must not exceed the amount of 13,125 euros.
e) Comply with the requirements set out in Article 13 of Law 38/2003, of November 17, General Law on Subsidies, and other applicable regulations.
f) Not having received aid, in accordance with Resolution TSF/1270/2020, of June 3, which opens the call for the granting of subsidies to promote self-employment of young people registered in the Youth Guarantee program for the year 2020, within the framework of the emergency plan of Decree Law 16/2020, of May 5, on urgent complementary measures in matters of transparency, social aid, hiring and mobility to deal with COVID-19, nor with Resolution TSF/2799/2020, of November 4, which approves the call for aid to promote the maintenance of the economic activity of self-employed workers, natural persons, and of self-employed workers who are part of a micro-enterprise in the face of the effects of the new measures adopted to deal with COVID-19.
Pre-registration must be completed exclusively through the electronic headquarters of the Government of Catalonia from 9:00 a.m. on November 30, 2020, until 3:00 p.m. on December 7, 2020. Those interested in these grants must complete the form available on the corporate processing portal Canal Empresa (http://canalempresa.gencat.cat). Once completed, the form must be submitted electronically through the same website (http://canalempresa.gencat.cat).
Each self-employed worker can submit a single standardized pre-registration form for a single economic activity, whether as an individual, as a partner in a micro-enterprise or as a partner in a cooperative.
If you require further information or have any questions, please contact us via email at ambit@ambitassessor.com or at our offices.
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A Àmbit Assessor, SL has 40 years dedicated to the tax, comptable and labor consultancy of the Pime.
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