Self-employed workers affected by DANA: they will be able to combine 50% of the cessation with the activity, but still without direct help for transporters on the route

As the main novelty, a new extraordinary benefit is approved for partial cessation for the self-employed, which will allow them to make their activity compatible during three months with the receipt of this help. Self-employed workers affected by DANA may receive it and it will be equivalent to 50% of their contribution base.

The Ministry of Social security points out that this new type of partial cessation complements the cessation of self-employed activity for those self-employed workers who have not had to close their business, but have been considerably affected by DANA.

Reduction of taxation by modules and VAT

In tax matters, the rule approved today includes for the self-employed and businessmen who pay taxes under the objective estimation regime (modules) in the municipalities affected by DANA, a 25% reduction in its net performance in 2024 and a decrease in the same percentage of its quotas accrued from current operations in the simplified VAT regime.

This reduction in taxation modules of 25% will benefit 22,655 taxpayers for a total amount of 8.9 million, which represents a savings of 393 euros on average per taxpayer. For their part, those benefiting from the simplified regime VAT There are 4,900 taxpayers, who will achieve a savings of 92 euros on average, according to estimates by the Ministry of Finance.

Another measure contemplated in the decree is the possibility for these taxpayers to exceptionally waive the application of the module regime in 2024, paying taxes in such case in the simplified direct estimationwithout this decision preventing the taxpayer from being able to re-apply the module system in 2025 or 2026, if they wish.

Expansion of direct aid

In terms of the Tax Agency, the decree approved this Monday expands the beneficiaries of direct aid to companies and self-employed workers affected by DANA not only to those who had their tax domicile in the municipalities damaged by the natural disaster, but also to those companies or self-employed that have establishments or operations in the affected municipalities, even if they did not have their tax domicile established in those locations.

In this way, the coverage of this aid will allow the benefit of 5,800 more self-employed workers and companies who, being affected by DANA, did not have their tax domicile in the damaged municipalities, which brings the total number of beneficiaries of this aid above 100,000

Therefore, the number of small and medium-sized companies that will be able to receive direct aid from between 10,000 and 150,000 euros depending on their turnover volume and the number of self-employed workers benefiting from aid that will reach 5,000 euros also increases. Amounts already established in the first decree and that the Government estimated would reach around 65,000 self-employed workers and 30,000 SMEs.

All these aids can be requested on the Tax Agency website between November 19 and December 31, 2024. To expedite the receipt of these amounts as much as possible, it will be enough to indicate the account number into which the deposit will be made. The Tax Agency will begin to carry out the payments from December 1.

These aids will be exempt from taxation in personal income tax and in Corporate Tax. It is important to remember that the decree approved last week also declares all aid for personal injuries received by those affected by DANA exempt from personal income tax.

Exemption from IBI of rustic nature

Also included in the rule approved today by the Government is the exemption from Real Estate Tax (IBI) of a rustic nature corresponding to the year 2024. Specifically, the quotas that affect farms, work premises and similar, of a rustic nature, owned by farmers and ranchers that have losses greater than 40% of production, are exempt.

Taxpayers who have paid the receipts corresponding to the fiscal year corresponding to the year 2024 may request a refund of the amounts paid. In this sense, it is worth noting that this exemption had already been approved last week for the payment of the IBI of the rest of the non-rural properties affected by the DANA.

Likewise, the decrease in income in local taxes that these exemptions produce in the town councils, island councils, island councils, provincial councils and Autonomous Communities will be compensated from the General State Budgets.

Rescue of pension plans

The Executive has also decided that pension plan holders, many of them self-employed, affected by DANA can withdraw their funds immediately up to a maximum of 10,800 euros. This extends to participants in pension plans, insured pension plans, corporate social welfare plans and social welfare mutual societies.

Without aid to transporters on the route

The president of ATA and vice president of the CEOE, Lorenzo Loveasks the Government after this new batch of measures to rectify “immediately” and include the thousands of transporters and self-employed workers who were on the road or displaced in the areas affected by the rains on the day of DANA.

Through a message on his social network ‘X’ underlines that the Executive has forgotten for the second consecutive Council of Ministers about these self-employed workers, who have also lost «trucks, vehicles, work materialetc.” «For the second Council of Ministers they are excluded from direct and fiscal aid. I hope for an immediate rectification and that these self-employed workers are not left without being able to recover their activity and family support,” reiterated the president of the self-employed workers.