Having suspended the activity of the self-employed person as a direct consequence of the declaration of the state of alarm or, alternatively, proving to have reduced the turnover in the month prior to the application for the benefit by at least 75% in relation to the monthly average for the six-month period from September 2019 to February 2020.

Being registered in the Special Regime for self-employed workers or as a self-employed worker under the Special Regime for the Sea on 14th March 2020. And remaining registered in the corresponding Special Regime during the receipt of the benefit, in the event that this is requested due to a reduction in the monthly turnover.

Being up to date with the contributions to the Special Regime. Otherwise, FREMAP will ask you to bring your debt up to date within 30 calendar days.

Consequently, the following requirements, foreseen for the ordinary benefit of cessation of activity, will not be applicable

It is not necessary for the self-employed person to leave the Special Regime

Nor is coverage of the ordinary severance pay required.

The minimum contribution period of the last twelve months immediately preceding the event giving rise to the benefit is not required. The only thing contemplated in cases where this period does not occur is a calculation of the amount of the extraordinary benefit for 70% of the minimum contribution base for the Special Regime.

Minimum period between another benefit for cessation of previous activity

Commitment of activity and active availability.


The amount of the extraordinary benefit will be calculated in the same way as for the ordinary benefit for termination of activity, with the exception that, if the minimum period of twelve continuous months immediately preceding the event giving rise to the benefit has not elapsed, the amount will be equivalent to 70% of the minimum contribution base for the RETA or, where appropriate, the REM. We interpret that in these cases the general minimum base of the special scheme must be applied.


The duration of the service will be one month, extended, if necessary, until the last day of the month in which the state of alarm[NM1]  ends, in the event that this is extended and lasts longer than a month.

The period in which the benefit is received shall not reduce the period to which the beneficiary may subsequently be entitled by way of ordinary severance pay.


The benefit will be incompatible with any other social security benefit, which is received or to which one may be entitled.


The period of receipt of the economic benefit will be considered as a contribution period, and therefore the self-employed person should not contribute during this period. The General Treasury of the Social Security has informed that, if necessary, it will automatically return the contributions that should not be made and which, however, have been charged to the beneficiary.


For the correct processing of your application, it is necessary that you send an email to FREMAP, attaching this form digitally filled in and the document proving your identity (ID card, NIE, passport, etc.), digitalized in PDF.

The PDF application form can be filled in directly in its digital version. To do so, it must be downloaded and completed in full; it must then be saved as a .pdf file to be attached to the e-mail.

If you can sign it digitally, please send it in signed. If you do not have the means, you can send it without signing.

Send the documentation to FREMAP’s address


FREMAP may request the following documentation from the applicant at any time, which must be available to the freelancer for verification by the Mutual when considered relevant. This documentation must not be attached to the application for the benefit:

Family book or equivalent document in the case of foreigners, if there are dependent children

Certificate from the General Treasury of the Social Security confirming you are up to date with the payment.

If there is a deferment of contributions pending payment to the General Treasury of Social Security: resolution of the General Treasury of Social Security, of the deferment of contributions pending payment, and monthly proof of payment and compliance with the deadlines established therein.

If there are contributions abroad: documentation accrediting the contributions made abroad.

Administrative or judicial resolution recognising the corresponding benefit or aid, if any have been granted.

Specific documentation when a reduction in monthly invoicing is alleged: Record book of invoices issued and received; daily book of income and expenses; record book of sales and income; book of purchases and expenses, or any other means of proof admitted in law to accredit such reduction in invoicing. “

 [NM1]Te lo pongo así porque lo usaste antes y suena mejor


Royal Decree-Law 8/2020 of 17th March

Renewal of electronic certificates

The fourth additional provision of Royal Decree-Law 8/2020, of 17th March, extends for one year, until 13th March 2021, both the validity of National Identity Documents that expire since the entry into force of Royal Decree 463/2020, of 14th March, declaring the state of alert for the management of the health crisis caused by COVID-19, and the recognised certificates incorporated in it.


Royal Decree 465/2020 of 17th March

Tax return deadlines

The suspension of the terms and the interruption of the administrative periods established in the Royal Decree declaring the state of alarm will not be applicable to the tax periods, subject to special regulations, nor will it affect, in particular, the periods for the presentation of tax returns and self-assessments.

Therefore, the deadlines for filing tax returns and self-assessments are not interrupted.

Resolution of 11th March 2020, by the AEAT Directorate

Assistance to taxpayers

The rule regulates the assistance to taxpayers and citizens in their telematic identification before the collaborating entities, when paying debts with credit and debit cards, through the non-advanced signature system with access key in a previous register (Cl@VE PIN system).

Order HAC/253/2020, of 3rd March

Declaration models

The models for Personal Income Tax and Wealth Tax for the 2019 fiscal year are approved, the place, form and deadlines for filing them are determined, the procedures for obtaining, amending, confirming and filing the draft Personal Income Tax return are established, and the general conditions and procedure for filing both by telematic or telephone means are determined.


Royal Decree 465/2020 of 17th March

Social Security Obligations

The suspension of terms and the interruption of deadlines shall not apply to administrative procedures in the areas of social security affiliation, settlement and contributions.

Royal Decree Law 9/2020 of 27th March


Force majeure and the economic, technical, organisational and production causes underpinning the measures to suspend contracts and reduce working hours provided for in Articles 22 and 23 of Royal Decree Law 8/2020 of 17th March cannot be understood as justifying the termination of the employment contract or dismissal.