Availability of pension plans for unemployment or cessation of activity arising from the situation of health crisis caused by COVID-19

Faced with the public health emergency situation in which we find ourselves, the Government of Spain has been adopting, in recent weeks, a series of urgent measures to respond to some of the needs that have been generated in different areas. , due to this health crisis.

Specifically, in economic and social matters, by Royal Decree-Law 11/2020, of 31 March, a package of complementary urgent measures to deal with COVID-19 has been approved, including the possibility of having the plans of pensions, in case of unemployment or cessation of activity derived from this situation.

Thus, in accordance with the provisions of additional provision twenty of the Royal Decree-Law 11/2020 itself, on an exceptional basis, economic rights may be enforced taking into account the following terms:

? ASSUMPTIONS IN WHICH IT CAN BE REQUESTED:

A. Being in a legal situation of unemployment as a result of a file of temporary regulation of employment (ERTO) derived from the situation of sanitary crisis caused by the COVID-19.

B. Being a business owner whose opening to the public has been suspended as a result of the provisions of article 10 of Royal Decree 463/2020, of 14 March.

C. In the case of self-employed workers who have previously been integrated into a Social Security scheme as such and have ceased their activity as a result of the health crisis situation caused by COVID-19.

? MAXIMUM AMOUNT AVAILABLE. The amount available may not exceed:

a) Wages not received while the temporary employment regulation file is in force (for the case provided for in section A).

b) The estimated net income that has ceased to be received while the suspension of opening to the public is maintained (for the case set out in section B).

c) The estimated net income that they have ceased to receive while the health crisis situation caused by COVID-19 is maintained (for the case set out in section C).

? PERIOD OF VALIDITY: During the period of six months from the entry into force of Royal Decree 463/2020, of 14 March, which declares the state of alarm for the management of the situation of health crisis caused by COVID-19.

? PRODUCTS TO WHICH IT APPLIES: Additional provision twenty shall apply, in addition to pension plans, to insured pension plans, business social security plans and social security mutual societies referred to in article 51 of Law 35 / 2006, of 28 November, of the Personal Income Tax.

In the case of insurance contracted with the Mutual Society, Mupiti's "PPA" and retirement insurance contracts will be available, in the terms regulated in this additional provision.

? ACCREDITATION DOCUMENTATION OF THE REQUIREMENTS: To proceed with the procedure and make the benefit effective for the alleged unemployment or cessation of activity arising from the health crisis situation caused by COVID19, the requirements required with the following documentation must be accredited, depending on the case:

A. - ERTO

- Certificate of legal unemployment status as a result of an ERTO (by COVID-19) issued by the competent public service or company certificate accrediting that the worker has been affected by an ERTO (by the COVID-19); and the conditions or terms under which the ERTO is applied (temporary suspension of employment / reduction of working hours (specifying% of the reduction).

- Last payroll received (gross salary).

B. - EMPLOYER

- Declaration of responsibility by the employer for the cessation of activity.

- Last tax return available depending on the legal form:

1. IRPF: last annual tax return available in accordance with Form-100 [Taxable base subject to tax, box 500/505], or Installment Payment, in accordance with Form-130 [Economic activities in direct estimation. Net yield, box 03]. Model-131 [Economic activities in objective estimation. Sum of net returns, box 01].

2. Corporation Tax. Form 200 [Profit and loss account result, box 500]

- Statement of responsibility by the employer with an indication of estimated (net) income not received.

C. - SELF-EMPLOYED

- Certificate issued by the AEAT or competent body of the Autonomous Community on the basis of the declaration of cessation of activity of the person concerned.

- Last available annual income tax return in accordance with Form-100 [Taxable base subject to tax, box 500/505], or Installment Payment, in accordance with Form-130 [Economic activities in direct estimation. Net yield, box 03]. Model-131 [Economic activities in objective estimation. Sum of net returns, box 01].

- Declaration of responsibility by the self-employed person with indication of estimated (net) income not received.

In addition to the supporting documentation, you should provide the following:

? Mupiti's "application for benefits".

? Form 145 withholdings on the payer.

? Photocopy of DNA.

The necessary Mupiti documents are available for download on our website www.mupiti.com

? TAX REGIME:

The allowance will be subject to the tax regime established for the benefits of pension plans, that is, they will be considered Labor performance. In the same way, the beneficiaries will be able to apply the reduction provided for in the twelfth transitional provision of Law 35/2006, of 28 November, on Personal Income Tax, taking into account that it is only applicable to contingency, not being able to apply in subsequent payments.