4. Other business insights
Regulations: See common standard 3 of Annex III of Order HAC/ 1155/2020, of November 25 ( BOE of December 4).
The net performance of modules must be increased by the amount corresponding to other business perceptions such as current and capital subsidies.
The criteria for temporal allocation of current and capital subsidies are discussed in Chapter 7 of this Manual.
The benefits received from Social Security for temporary disability, risk during pregnancy or provisional disability, where applicable, are taxed as income from work.
Covid 19 : The benefits for cessation of activity due to the health emergency caused by Covid-19 that we list below are considered income from work and not income from economic activity:
- Extraordinary cessation of activity benefit for self-employed workers affected by a temporary suspension of all activity as a result of a resolution by the competent authority as a measure to contain the spread of the COVID-19 virus.
- Extraordinary cessation of activity benefit for those self-employed workers who cannot qualify for the ordinary cessation of activity benefit provided for in article 7 of Royal Decree-Law 2/2021, of January 26, on the reinforcement and consolidation of social measures in defense of employment (BOE of 27) or the provision of cessation of activity regulated in articles 327 and following of the consolidated text of the General Law of Social Security, approved by Royal Legislative Decree 8/2015, of October 30.
- Extraordinary cessation of activity benefit for seasonal workers.
- Cessation of activity benefit compatible with self-employment regulated in article 7 of Royal Decree-Law 2/2021, of January 26, on the reinforcement and consolidation of social measures in defense of employment ( BOE of 27).
The reason is that the nature of these benefits is considered analogous to the economic benefit for total, temporary or definitive cessation of the activity regulated in Law 32/2010, of August 5, which establishes a specific protection system. due to cessation of activity of self-employed workers ( BOE of 6).
Unlike the previous ones, the aid or subsidies granted by the Autonomous Communities with the aim of promoting the maintenance of the economic activity of the self-employed in the face of the effects of the measures adopted to confront the COVID-19 epidemic, insofar as they do not They fit into other concepts of Personal Income Tax and their purpose is to compensate for the decrease in income obtained in economic activity. They are classified as income from economic activities (current subsidies) and must be allocated to the year in which are granted, unless the criterion of collections and payments has been chosen for the temporary allocation of the income from the activity.