Phase 0, Retail and Hospitality Opening Conditions

Conditions for the opening to the public of retail establishments and commercial premises and the provision of similar services Article 1. Reopening of retail establishments and commercial premises and the provision of similar services. 1. It may proceed to reopen to the public all establishments and retail stores and service activities ... Read more »

Work Resolution ERTE (Employee Disaffection Prior to the end of the Alarm Period)

Criterion on the application of the measures of suspension and reduction of working hours during the phase of unconfineration of the state of alarm According to an agreement in the Council of Ministers, it is convenient to clarify how to proceed on the part of workers and companies in relation to the planned emergency labor measures in Royal Decree-Law 8/2020,… Read more »

Postponement of requirements for the signing of loans - mutual collaborative assignment of social security

Unilateral granting by the creditor of the notarial instruments in which the extension of term derived from the legal moratorium of the loans or credits guaranteed with a mortgage or by a different inscribable right is formalized. 1. The recognition of the application of the suspension of the mortgage debt. during the three month period ... Read more »

Suspension of time limits

1. The period of validity of the state of alarm declared by Royal Decree 463/2020, of March 14, declaring the state of alarm for the management of the health crisis situation caused by COVID-19, as well as its possible extensions, it will not count for the purposes of the duration periods ... Read more »

Protection measures for citizens

Article 22. Legal situation of unemployment due to the termination of the employment relationship in the trial period produced during the validity of the state of alarm. The termination of the employment relationship during the trial period at the request of the company, produced as of March 9, 2020, will be considered… Read more »

Fiscal measures (taxes)

Article 9. Extraordinary option for the modality of installment payments provided for in article 40.3 of Law 27/2014, of November 27, on Corporation Tax. 1. The taxpayers of Corporation Tax to which section 1 of the sole article of Royal Decree-Law 14/2020, of April 14, applies, for… Read more »

Tax measures (VAT)

Article 8. Tax rate applicable to Value Added Tax on intra-community deliveries, imports and acquisitions of goods necessary to combat the effects of COVID-19. With effect from the entry into force of this royal decree-law and effective until July 31, 2020, the 0 percent rate will apply ... Read more »

Leases for uses of housing and uses other than housing

MEASURES TO REDUCE THE COSTS OF SMEs AND THE SELF-EMPLOYED (RDL 15/2020) Article 1. Leases for use other than housing with large holders: The natural or legal person who is the lessee of a lease for use other than housing in accordance with the provided for in article 3 of Law 29/1994, of 24 ... Read more »

Mortgage moratorium circular, electric social bond and pension plans in case of unemployment or cessation of activity

According to Royal Decree Law 11/2020 March 31, which adopts urgent complementary measures in the social and economic field to deal with COVID-19, the following aspects are available that we highlight: MORATORIUM MORTGAGES Affects loans and Mortgage loans from debtors in a situation of economic vulnerability, intended for the… Read more »

Support measures to maintain employment

According to Royal Decree-Law 11/2020, of March 31, which adopts urgent complementary measures in the social and economic field to deal with the covid-19, the following aspect is available that we highlight: Article 33. Subsidy for exceptional unemployment at the end of a temporary contract 1.They will be beneficiaries of the exceptional unemployment subsidy for… Read more »