Cessation of activity

Those self-employed workers included in any Social Security scheme who were benefiting from any rebate or reduction in Social Security contributions provided for in Law 20/2007, of 11 July, on the Self-Employment Statute, and who, as a direct and immediate consequence of the events included in the scope of application of this Royal Decree-Law, are receiving the benefit for cessation of activity and are leaving the corresponding scheme, shall not lose the right to access the rebates or reductions in contributions for the time remaining to be enjoyed, provided that they apply for registration immediately after the end of the benefit.

In these cases, the time during which benefits for cessation of activity are received will not be calculated for the purposes of using up the maximum periods of receipt established by law.

The requirement of a minimum contribution period of 12 continuous months immediately prior to the legal situation of cessation of activity for self-employed workers affected by the emergency situation shall be considered to be fulfilled for the purposes of access to the benefit.

In applications for the benefit for cessation of activity derived from the emergency situation, it is not necessary to provide documentation to prove the existence of force majeure. Nor will it be necessary to initially accredit the impossibility of carrying out the activity, without prejudice to the managing body subsequently requiring the beneficiary to make such a contribution.

This benefit for cessation of activity, in any of its forms, may be extended until 31 January 2025.
In the event of a definitive total cessation of activity, once the maximum duration established has been exhausted, it will be possible to receive, if the necessary requirements are met, the ordinary benefit provided for in Article 331.1.b) of the revised text of the General Social Security Act.

The application for benefits for termination of activity shall be submitted to the Mutual Society with which the self-employed worker has professional contingencies covered, or to the Social Marine Institute in the case of self-employed seafarers who have professional contingencies covered by this Management Entity. These Entities shall recognise the benefit on a provisional basis with effect from 29 October 2024.

Self-employed workers included in the Special Social Security Scheme for Self-Employed Workers, in the Special Social Security Scheme for Seafarers and in the Special System for Self-Employed Agrarian Workers, who cease all or part of their activity, either permanently or temporarily, as a direct and immediate consequence of the emergency situation in any of the affected localities, may apply for the cessation of activity benefit.

Self-employed workers included in the Special Social Security Scheme for Self-Employed Workers, in the Special Social Security Scheme for Seafarers, and in the Special System for Self-Employed Agrarian Workers, who permanently or temporarily cease their activity as a direct and immediate consequence of the disasters described in Article 1 of Royal Decree-Law 6/2024, occurring in any of the localities listed in the Annex to this Royal Decree-Law, may apply for the cessation of activity benefit without it being necessary to provide documents accrediting the existence of force majeure.

Who can apply for it?

Self-employed workers under any Social Security scheme who have ceased their activity either definitively or temporarily as a direct and immediate consequence of the disasters described in Article 1 of Royal Decree-Law 6/2024, and which have occurred in any of the affected localities listed in the Annex to the Royal Decree-Law.

What are the requirements?

• Total or partial cessation, either definitively or temporarily, of self-employment as a consequence of the aforementioned disasters.

• The recognition of the benefit will be carried out by the mutual insurance company or, in the case of seafarers, by the Social Marine Institute and, it should be added, accreditation of the impossibility of carrying out the activity will not be required, without prejudice to the fact that it may be required subsequently by the managing body.

• For workers affected by the disasters covered by the aforementioned Royal Decree-Law, the requirement of a minimum contribution period of 12 continuous months immediately prior to the legal situation of termination of activity shall be considered to be fulfilled for the purposes of accessing the cessation of activity benefit.

The time during which benefits are received for cessation of activity, which are the immediate cause of the events included in the scope of application of Royal Decree-Law 6/2024, will not be calculated for the purposes of using up the maximum periods of receipt set out in article 338 of the General Law on Social Security.

Is the rebate or reduction in social security contributions that was enjoyed prior to the events that occurred lost if the cessation of activity benefit is taken?

No, self-employed workers who were benefiting from a rebate or reduction in Social Security contributions and go on to receive the cessation of activity benefit, with the consequent deregistration in the corresponding scheme, will not lose the right to access the rebates or reductions in contributions for the time remaining, provided that they apply for registration immediately after the end of the benefit.