Entrepreneurs or professionals who have their fiscal domicile in the Community of Madrid, who carry out an economic activity defined in the Annex V (*) of the Agreement of the Governing Council of April 28, 2021, and who are in any of the following situations:
- That its annual volume of operations declared or verified by the Administration, in the Value Added Tax or equivalent indirect tax in 2020, has fallen more than 30% with respect to 2019. They will be understood, among others, as entities including the communities of goods and civil societies.
- That they apply to the objective estimation regime in the Personal Income Tax (IRPF).
- That they are consolidated groups that are taxed in the Corporation Tax in the consolidated tax regime.
Under no circumstances are those entrepreneurs or professionals, entities and consolidated groups that have declared a negative net result for the economic activities in which the estimation method had been applied in the declaration of the Income Tax of Physical Persons corresponding to 2019 directly for its determination or, as the case may be, the tax base for Corporation Tax or Non-Resident Income Tax has been negative in said year, before the application of the capitalization reserve and compensation of negative tax regulations. Financial companies will also be excluded.
- Tax domicile in the Community of Madrid, except in the cases provided for in article 6.2 of the Agreement of the Governing Council of April 28, 2021.
- Accredit the exercise of an activity classified in any of the codes of the National Classification of Economic Activities provided for in Annex V of the aforementioned Agreement, in the years 2019 and 2020 that continue at the time of submission of the application.
- Assume the following commitments provided for in section 2 of the fourth additional provision of Royal Decree Law 5/2021:
· Maintain the activity corresponding to the aid until June 30, 2022.
· Do not distribute dividends during 2021 and 2022.
· Not approving increases in the remuneration of senior management for a period of two years from the granting of the aid.
Deadline for application:
From the May 1 to June 30, 2021, both inclusive.
The presentation of applications and, where appropriate, the documentation that must accompany them, will be carried out exclusively by electronic media.
What is the amount of aid?
a) For businessmen or professionals who apply the regime of objective estimation in the Tax on the Income of Physical Persons, the maximum aid will be 3,000 euros.
b) For entrepreneurs and professionals whose annual volume of operations declared or verified by the Administration, in the Value Added Tax or equivalent indirect tax, has fallen more than 30 % in the year 2020 compared to the year 2019, the maximum aid will be:
- The 40 % of the fall in the volume of operations in the year 2020 compared to the year 2019 that exceeds said 30 %, in the event that they apply the direct estimation regime in the Personal Income Tax, as well as the entities and permanent establishments with a maximum of 10 employees.
- 20 % of the amount of the fall in the volume of operations in 2020 compared to 2019 that exceeds said 30%, in the case of entities and entrepreneurs or professionals and permanent establishments that have more than 10 employees.
c) For entrepreneurs or professionals who have been registered or have been created between January 1, 2019 and March 31, 2020, the maximum amount will be:
- If they apply the objective estimation regime in the Personal Income Tax, 3,000 euros.
- If they do not apply the objective estimation regime in the Personal Income Tax, 30,000 euros.
The amount of the aid must be allocated to the satisfaction of the debt and payments to suppliers and other creditors, financial and non-financial, as well as the fixed costs incurred, as long as these have accrued between March 1, 2020 and May 31, 2021 and come from contracts prior to March 13, 2021.
In the first place, payments to suppliers will be made, in order of seniority and, if applicable, the nominal value of the bank debt will be reduced, prioritizing the reduction of the nominal value of the publicly guaranteed debt. The order of seniority will be determined by the date of issuance of the invoices.
COVID line of direct aid to the self-employed and companies
Telephones Community of Madrid: 012, 91 580 54 45/91 580 53 18/ 91 580 26 47, either from face-to-face requesting Appointment (To request an appointment and once you access through the link, you must select the Registration and Citizen Service Office of the Ministry of Economy, Employment and Competitiveness, at Vía Lusitana street, 21 or at Ramírez de Prado street 5 bis (Service: General information).
This information is indicative, not binding in any case. It is conceived as information to support entrepreneurship. It is recommended to check the official regulations and, where appropriate, study and consult each specific case.