The self-employed organization ATA has made a list of measures for the arrival of the next Government with the aim of improving the situation of self-employed professionals. Among them are the extension of flat rates, different tax advantages and improvements in the social protection of the collective.
ATA underline in a document that it will send to the different political groups that the new government that comes out of the elections on July 23 must take into account the current context of increased costs due to “inflation, regulatory hyperactivity and digital bureaucratization” to establish conjunctural measures that reduce this pressure, especially the fiscal one. Likewise, consider that the next Executive will have to adapt the objectives of the 2030 Agenda to the reality of SMEs and the self-employed “without burdening those with more obligations and avoiding exclusions due to size”, as well as guaranteeing their access to European funds.
“But it will also have to face structural problems such as the sustainability of the Self-Employed Regime and monitoring the applicability of the new contribution system,” adds ATA, along with other initiatives to provide social protection for the self-employed, especially self-employed women.
Extend the flat rate for one year
Going into detail and with regard to flat rates, the organization chaired by Lorenzo Amor demands that the Government extend the current rate of 8 0 EUROS for one year for the self-employed who prove that they continue to be below the minimum annual wage in their second year of activity, and they established a quota of 50 euros for people under 25 years of age who are studying higher education, regulated or FP, and have completed the flat rate period. In this way, ATA points out, the entrepreneurial student will have a fee of 50 euros throughout the training period, as long as they prove continuity in it, by means of a contribution of annual registration and academic record.
It also asks to establish a rate of 100 euros for the self-employed who obtain income derived from their activity on their own account that does not exceed the annual SMI (15,120 euros per year) and can demonstrate that they have not carried out the activity continuously for three months in a period of 12o period and discontinuous for five months in a 12-month period. At the same time, claim for the self-employed who hire their first employee with an indefinite contract or in any of the fixed-discontinuous modalities for the development of their activity that they can contribute 100 euros per month.
ATA also urges the next Government to allow the compatibility between pension and benefits and remove all obstacles to the compatibility of 100% of the pension and self-employment. With regard to simplified employment pension plans, it asks to equip the deductible contributions with employees, so that the self-employed can contribute up to 8,500 euros that will be deductible in personal income tax. Likewise, demand a bonus of up to 10% of the quota to accrue to Social Security when the contribution to simplified employment pension plans exceeds 4,250 euros.
In terms of pensions, ATA requests coverage of gaps for care and collegiate professionals and, to support conciliation, claim a bonus of 100% of the Social Security contribution of employees in the Home Employees Regime for the care of minors and dependents hired by self-employed workers.
Extension of maternity leave for autonomous regions
ATA also demands from the next Government a reorganization of active employment policies, advice to the self-employed based on their business cycle; a generational change plan; establish the subsidy for the self-employed over 52 years of age on the same terms as for salaried employees once the benefit for cessation of activity has been exhausted; the extension of maternity leave by 15 days for self-employed mothers for breastfeeding, and the extension of the subsidized relief contract to the last trimester of pregnancy.
In fiscal matters, ATA urges the next Government to reduce withholdings from 15% to 10% and payments on account from 20% to 15% temporarily and as long as inflation exceeds 3% in order to ensure greater liquidity on withholdings that will be returned in rent. At the same time, it calls for establishing tax benefits for the self-employed, natural persons in concepts related to sustainability and digitization, beyond the direct aid currently articulated, such as the digital kit.
It also calls for the establishment of a VAT franchise regime, so that the self-employed and SMEs with up to 85,000 euros in turnover are exempt from VAT. Said regime would be voluntary and only for self-employed individuals, and would entail a single annual declaration.
Likewise, it calls for a progressive transition in three years from the system of modules to the special direct estimation regime, with strong deductions (45% of fuel in transport); as well as to objectify the deductible expenses in personal income tax and VAT with a list of deductible expenses, minimum applicable percentages that are presumed deductible and effects on the activity, as well as the accreditation of their justification and the means of proof, it being necessary to justify only the expenses that exceed the minimum percentages that will be presumed effects on the activity.
To streamline the day-to-day business, ATA requires prioritizing the management and administrative attention to the self-employed with specialized personnel; transparency in public contracts and in the bidding process with more information; Eliminate access to aid, subsidies and public tenders for those companies that repeatedly fail to meet payment deadlines with SMEs and the self-employed, and review public contracts in progress with the rise in the SMI. The self-employed organization also claims a series of direct aid for machinery renovation; improvements in energy efficiency, hiring support professionals; digital transformation, and conciliation.