Summary of several changes in the legislation that have recently been approved:
A) Real Decreto-Ley 22/2022 approved the extension until 31 March 2022 of the E.R.T.E. that were still in force at the end of February, albeit with reductions in the amount of the exemptions. Similarly, unemployment protection for employees under E.R.T.E. is maintained during the month of March (with 70% of the regulatory base and exemption from the vesting period). Extraordinary subsidies for seasonal employees are also maintained.
B) The same R.D-L. 22/2022 established, for self-employed workers, an extension of:
B1) The partial exemption from Social Security contributions from March to June 2022 for autonomos/self-employed workers who have benefited from extraordinary benefits due to stoppage of activity or reduction of income up to 28 February. It will be applied automatically and as long as no benefits for stoppage of activity are requested or as soon as, having been granted, they are exhausted.
|Exempted part of the autónomo fee||90 %||75 %||50 %||
B2) The «extraordinary subsidy due to stoppage of activity«.
- For: autónomos/self-employed persons who are forced to temporarily suspend all activity by virtue of an administrative resolution since 01/03, or maintain for the same reasons the suspension of activity initiated before 01/03.
- Duration: from the day following the adoption of the closure measure (or if so since 01/03) and until the last day of the month following the agreement to lift it or until 30 June is this date is earlier. It must be requested within 21 days of the entry into force of the stoppage of activity measure. If submitted late, the benefit would start on the day of the request.
- Amount: 70 % of the minimum contribution base corresponding to the activity carried out. If 2 or more members of the family unit ere entitled to this subsidy, te percentage would be 40 %.
- Tax and social security registrations will be maintained, but the payment of Social Security contributions will be exempted. The period during which the benefit is received shall not reduce the periods of cessation of activity benefit to which the beneficiary may be entitled in the future.
- To be registered as autonomo/self-employed at least 30 calendar days before the suspensión is announced.
- To be up to date with the payment of Social Security contributions.
- Not to receive wages as an employee, unless the income from such employment contract is less than 1.25 times the amount of the minimum wage, nor certain benefits.
C) Real Decreto 152/2022 set the minimum wage for 2022 (i.e. with effect from 1 January) at 33.33 euros/day or 1,000 euros/month in 14 payments (i.e. 14,000 euros per year) for a 40-hour working week.
D) As a measure to increase the taxation of autonomos/self-employed persons, the maximum deductibility of individual contributions to pension plans by self-employed workers was reduced in the 2022 National Budget, having already been lowered to 2,000 euros per year in 2021. For 2022, the top amount is set at 1,500 euros per year.
E) Real Decreto-Ley 22/2022 approved a new extension of the suspension of evictions and repossessions of main residences for vulnerable individuals and families until 30 September 2022, with the requirements and conditions similar to those already approved. Similarly, the ban on the suspension of the supply of electricity, natural gas and water to vulnerable individuals and families was extended until 30 June 2022.
F) In February, a regional law on «circularity and sustainable tourism» was approved by surprise, including a freeze or block on new touristic beds (including holiday rentals) for the next four years in Mallorca, Ibiza and Formentera.