Application for the Extension of the Flat Rate for Self-Employed who have registered as from January 2023.
They may benefit from this extension when they declare that their annual net income is lower than the annual minimum wage in force during the calendar years covered by the extension period of the benefit.
Self-employed workers who are enjoying the first period of the flat rate, once this period has elapsed, may apply a reduced quota during the following twelve full calendar months, when they declare that their annual net income is lower than the annual minimum wage in force during the calendar years covered by the extension period of the benefit.
The application must be made before the beginning of the extension period. With the request, the self-employed worker declares that the net economic returns that he/she expects to obtain will be lower than the minimum interprofessional salary in force during the calendar years in which the reduced quota is applied.
When the self-employed workers have a degree of disability equal to or higher than 33 percent or are victims of gender violence or victims of terrorism, the periods of application of the reduced quota will be, respectively, 24 full calendar months and 36 full calendar months.
However, with respect to those employees who, once the extension of the application of the reduction has been requested, foresee that they are going to obtain net economic income higher than the minimum interprofessional salary in force during the following twelve full calendar months following the first year of enjoyment of the benefit, they may also request, through this same Service, the express waiver of its application, which will take effect as from the first day of the month following the date of the communication of the corresponding waiver.
If you have any doubts about this, you can contact your Gremicat labor advisor.
Gremicat can make the presentation of the application for the extension of the flat rate for self-employed, if you have the necessary conditions to be able to access such application.
The fees for such filing are 75,00 € + VAT.
For further information, please contact Labor consulting.
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