It is funded by the 0.9% cessation-of-activity rate already included in your monthly self-employed quota. Simply deregistering because business is slow is not enough: you must document the cause before the mutua, and the benefit's duration depends on how long you contributed.
In practice, you apply to your mutua within the period set by the law after you stop, together with the documents proving the cause: accounts, accounting books, tax returns or administrative decisions. The mutua also checks that you are up to date with your social security payments.
The typical mistake is closing the business without paperwork: with no books and no filed returns it is hard to prove losses, and the benefit is refused. Another error is assuming that any deregistration gives you the right to be paid, when the cause must fit one of those listed in the law.
It is linked to the self-employed quota, the base de cotización and RETA: the amount of the benefit is calculated from your contribution bases. Up-to-date books, like the double-entry accounts kontora keeps, are the proof the mutua usually asks for.
Guides that use this term
- Deregistering as self-employed without leaving anything open
- Self-employed social security contributions in Spain 2026: the complete bracket table and how to work out yours
Related terms
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