AID AND SUBSIDIES APPROVED BY THE RECENT STORM

The Government has approved a royal decree law that gives green light to the execution of urgent measures to mitigate the damages caused by temporary and catastrophic situations. The measure has already been approved in the BOE, so a series of measures are established to reduce the economic consequences left by these storms between the self-employed and SMEs.

Catastrophic Zone Statement

In order to contribute to the restoration of normality in the affected areas, the first thing that the Royal Decree-Law makes clear is which are those locations to which special labor, fiscal and Social Security measures will be applied.

The article considers areas seriously affected by a civil protection emergency the provinces and autonomous communities that are listed below:

– Tarragona, Lleida, Toledo and the Community of Madrid for the fires that occurred between June 26 and 28.

– Foral Community of Navarra due to floods on July 8.

– The province of Ourense due to hail storms and floods on July 8.

– Community of Madrid, the provinces of Zaragoza and Cáceres, the Autonomous Community of La Rioja, the provinces of Segovia, Valladolid, Ávila, Toledo, Ciudad real, Alicante, Castellón, Valencia, Lleida, Sevilla and Málaga. The Autonomous Community of the Region of Murcia and the Autonomous Community of the Balearic Islands, as a result of episodes of heavy rains that occurred on August 25-27.

– The island of Gran Canaria due to forest fires from 10 to 17 of the month of August.

– The provinces of Albacete, Alicante, Valencia, Almería, Málaga and Granada, the Autonomous Community of the Region of Murcia, the Autonomous Community of the Balearic Islands and the Community of Madrid for the serious events caused by DANA on September 12 to 16 .

1 year moratorium on Social Security contributions

Undoubtedly, for the autonomous work sector, the first and most notorious measure to take into account is the possibility of requesting a moratorium of up to one year, without interest, in the payment of Social Security contributions (from the month in which the incident occurred).

But, in addition, the Mutual collaborators with Social Security, the SEPE and the Social Institute of the Navy, may authorize that the time in which the benefit is received for cessation of activity (having its cause in any of the events described) does not it is computed for the purpose of consuming the maximum periods of perception established.

Nor will the requirement of having contributed for at least 12 continuous months, and immediately prior, be required to be able to access the benefit for cessation of activity if you have been led to it by the passage of DANA or the fires described.

And, if you were charging a bonus or enjoying any reduction and, as a result of those events, you have been forced to request the withdrawal, by requesting the registration again to resume your activity, you will recover the time you have left to enjoy those bonuses or reductions

Modules Reduction

In addition, a white letter is given so that the Ministry of Finance can authorize, on an exceptional basis, the reduction of net performance indices for the IRPF Objective Estimation Regime, or Modules, and the Simplified Special VAT Regime.

Labor measures

Contract suspensions, reductions in working hours or collective dismissals that have their direct cause in the damages caused by these accidents will be considered as coming from a situation of force majeure.

In addition, if you have employees and you have to suspend your contract or reduce your workday, you can be exempted from the fees that correspond to you as a Social Security employer while it will be considered as time effectively quoted by your worker.

And if you have to fire a worker, his compensation will be paid by the Social Security Fund and you will not have to face it.

Aid to alleviate material damages in housing and establishments

In the event of damage to your industrial, commercial, agricultural, maritime-fishing, tourist or any other service, and you have already been compensated by the Insurance Compensation Consortium, you can also qualify for a subsidy of up to 7 % of indemnifiable damages.

The limits to this new help are in:

– That the maximum amount does not exceed 9,224 euros.
– That the sum of the subsidy and the insurance compensation together do not exceed the total amount of the damage or the damage produced.

You must request this help in the Delegation or Subdelegation of the Government of your autonomous community or province, within a period of two months from today. The Interior Ministry must approve it or not.

Exemption of Real Estate Tax fees
Dwellings, industrial, tourist, commercial, maritime-fishing and professional establishments, agricultural and forestry farms, workplaces and similar damaged as a result of the claims will be exempt from the Real Estate Tax quotas corresponding to the year 2019.

In order to benefit from this exemption, you must prove that both the people and the assets that were inside had to be partially or totally relocated to another home or premises.

Reduction of the Tax on Economic Activities

The Tax on Economic Activities corresponding to the fiscal year 2019 will be reduced, proportionally to the time elapsed from the incident until the activity is recovered under normal conditions, and provided that you have had to temporarily relocate or temporarily close your business.

If you have already proceeded to enter any of these charges, you can request a refund.

Fees will also be exempt from payment for the cancellation of your vehicle, if a consequence of the accidents occurs, as well as the issuance of your driving or driving license destroyed or lost during DANA storms or referenced forest fires.

Aid for damages caused in agricultural and livestock production

If you are the owner of an agricultural and / or livestock farm and you have suffered losses of 30% of your production, you can apply for assistance from those contemplated in Commission Regulation (EU) 702/2014 of June 25, 2014.

– In case of not having the insurance subscribed, provided that you had hired it for the previous campaign for the same line and guaranteeing the good on which the damage occurred.

– Having a policy in force for damages that were not covered by the combined agricultural insurance system.

– In general, for damages caused by this type of exploitation and not included in the current Combined Agricultural Insurance Plan.

This type of aid is pending development by the Ministry of Agriculture, Fisheries and Livestock in coordination with the autonomous communities.

Aid for agricultural and livestock farms

And, if you have suffered damages in elements that affect your agricultural and / or livestock exploitation that are not insurable, you can also opt for certain aid described in Order INT / 433/2017, of April 25, which develops article 2.3 of Royal Decree-Law 2/2017, of January 27, which takes urgent measures to mitigate the damage caused by the last storms.

You can qualify for a subsidy of up to 70% of the damages (valued by an expert) and with a maximum amount of 8,000 euros, if the damages recorded in your operation are in productions entirely in the period of subscription of the insurance and you had not yet formalized the policy (as long as you had hired it for the previous campaign).

Aids that will be processed and resolved by the Ministry of Agriculture, Fisheries and Food.