The Andalusian Government, through the Ministry of Employment, Training and Self-Employment, extends its deadline for submission by self-employed workers and SMEs, to request aid to deal with fixed costs already paid, debts and invoices or losses generated during the coronavirus Until 20 October.
Through the portal Ayudascovidandalucia.es, the Andalusian Government makes available to its entrepreneurs the possibility of “recovering solvency so that you can regain momentum”, with up to €1,109M. Debts generated between March 2020 and September 30, 2021 could be saved with grants ranging from 3,000 to 200,000 euros.
Who is it addressed
to
Are they addressed to
Self -employed and companies of more than 433 economic activities belonging to the CNAES list.
They are processed by the Ministry of Employment, Training and Self-Employment and all the Ministries that have competences in the business field of the CNAES participate: Tourism, Regeneration, Justice and Local Administration, Employment, Training and Self-Employment, Agriculture, Livestock, Fishing and Sustainable Development, Economic Transformation, Industry, Knowledge and Universities, Culture and Historical Heritage, and Promotion, Infrastructures and Territorial Planning.
What fixed expenses already paid does it include
The grants from the Board will help recover the fixed costs already paid that occurred between March 1, 2020 and September 30, 2021,and will include the following:
Supplies (electricity, gas, water).
Rental of real estate (offices, warehouses).
Insurance.
Office supplies.
Internet service.
External services (management, computer services, surveillance, cleaning, etc.).
Administration expenses.
Financial expenses.
Transport.
Taxes (licences, municipal fees).
Fuel.
What requirements are required
To access this type of aid, the self-employed and SMEs must meet a series of requirements. The first of them is to belong to any of the economic activities on the CNAES list,proving a declared or verified annual volume of operations in 2020 that has had a minimum loss of 30% in terms of the year 2019.
It will also be taken into account that entrepreneurs or professionals have an objective estimation regime in the IRPF of their activity economic. For this, the following will be taken into account: In
the case of a retail business, there must be a direct estimate in the IRPF and special regime of the VAT equivalence surchargeas a result of its economic activity, for which its volume of operations in the year 2019 will correspond to the totality of the computable taxable income of its activity declared in personal income tax. For the year 2020, this will be the sum of the full tax income included in your self-assessments of installment payments for the year 2020.
In the case of having a tax domicile in Ceuta or Melilla, the operations will be exempt from submitting a periodic self-assessment of VAT and do not apply the objective estimation regime in personal income tax in 2019 and 2020, as your volume of operations in those years has different requirements.
On the other hand, if it is a consolidated group,With taxation in the Corporation Tax, the recipient of the aid will be the sum of all the volumes of operations of the entities that make up the group. If, on the other hand, it is an entity with an income allocation regime, the recipient will be the entity according to its registered office.
What deadlines do you have and where do you apply
The Junta de Andalucia has extended the deadline for submitting applications until October 20.Most of the forms will be made automatically, with prior authorization, based on the information provided by the AEAT.
To do this, a form must be completed exclusively electronically,in the Virtual Office of the Andalusian Digital Agency, where the Junta de Andalucia and the AEAT are authorized to consult the fiscal data of the entity for the automatic calculation of the applicable subsidy in case of meeting the requirements.
