The new norm benefits small farmers and ranchers who are engaged in agricultural activity, since it simplifies and makes indefinitely flexible the rules for inclusion in the Special System of self-employed agricultural workers (SETA). In this way, the viability of the sector is improved by dispensing with the requirements linked to income from work and establishing a global vision of all the components of family farming.
At a time when the agricultural sector has to occupy a front-line position in economic activity, due to its relevance both in the employed active population and in the gross domestic product, the Government adapts its regulation to the new reality of the Spanish countryside. .
Therefore, the requirement to obtain a minimum percentage of income from agrarian activity is eliminated and, in the event that they are employed by others, a total limit of 546 days in a year is established, which will be reduced proportionally depending on the number of days the agricultural self-employed worker is registered in this Special System during the calendar year in question.
In this way, the verification of the validity of the incorporations to the special system for agricultural self-employed workers, established in the special regime of social security for self-employed or self-employed workers, which is pending to be carried out by the General Treasury of Social Security on the date of entry into force of this royal decree-law, will be carried out taking into account the new regulation of the regime of inclusion in Social Security.
From the January 1, 2020, to the workers of the Special System for Agricultural Employees, a reduction of 19.11% will be applied to the resulting contributions during the periods of inactivity in 2020 for those workers who have made a maximum of 55 real days traded in 2019.
As was done in 2019 with respect to the same group, this measure facilitates the fulfillment of the obligation to pay the Social Security contribution that agricultural workers must face when they are in a situation of inactivity. , taking into account both the annual increase in this contribution and the increase in the number of workers who have gone into the aforementioned situation in the agricultural sector, as a result of the pandemic caused by COVID-19.
In the fiscal area, the limitation of the temporary effects of the tacit resignation to the objective estimation method in the 2020 fiscal year is made more flexible, by allowing IRPF taxpayers of the simplified regime and the special regime of agriculture, which in the presentation of the payment of the first quarter renounce the objective estimation method, they can re-determine the net return of their economic activity according to the objective estimation method in the 2021 exercise.
This eliminates the mandatory link that is legally established for three years for the waiver of the objective estimation method of the Individual Income Tax, the simplified regime and the special regime for agriculture.
Also in the framework of fiscal measures and in relation to the calculation of fractional payments in the objective estimation method of the Personal Income Tax and the quarterly quota of the simplified VAT regime as a result of the state of alarm, The possibility for taxpayers of not computing as days of exercise of the activity, the calendar days in which the state of alarm had been declared in said quarter is contemplated.
A measure that affects mussel production, bread and pastry industries and, in general, the retail trade of all types of food products.
Adjusting the economy and protecting employment
In relation to the adjustment of the economy and the protection of employment, an extraordinary measure is established to temporarily make flexible the use of the Cooperative Promotion and Education Fund in order to mitigate the effects of Covid-19.
Thus, cooperatives are allowed, from the declaration of the state of alarm until December 31, 2020, to allocate the Cooperative Education and Promotion Fund totally or partially, as a financial resource, to provide liquidity to the cooperative in case it is needed to its operation.
This Fund must be restored by the cooperative with at least 30% of the freely available results generated each year, until it reaches the amount it had at the time of the decision of its exceptional application and in a maximum term of 10 years.
It may also be used for any activity that helps to stop the health crisis of COVID-19 or mitigate its effects, either through its own actions or through donations to other entities, public or private.
The Governing Council will assume the competence when the General Assembly cannot be called for its celebration through virtual means.
In addition, an exemption to the rate of ships is established when they must be moored or anchored in port waters, as a consequence of an order from the competent Authority due to the crisis of COVID-19, while this circumstance lasts.