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Modification of the text of the general law of social security

ROYAL DECREE-LAW 35/2020, OF DECEMBER 22, ON URGENT MEASURES TO SUPPORT THE TOURIST SECTOR, HOSPITALITY AND TRADE AND IN TAX MATTERS. THIRD FINAL PROVISION. MODIFICATION OF THE CONSOLIDATED TEXT OF THE GENERAL LAW ON SOCIAL SECURITY, APPROVED BY ROYAL LEGISLATIVE DECREE 8/2015, OF OCTOBER 30. One. A provision is added ... Read more »

Measures to support the extension of the period of activity of workers with discontinuous fixed contracts (tourism, commerce and hospitality)

ROYAL DECREE-LAW 35/2020, OF DECEMBER 22, ON URGENT MEASURES TO SUPPORT THE TOURIST SECTOR, HOSPITALITY AND TRADE AND IN TAX MATTERS. THIRD ADDITIONAL PROVISION. MEASURES TO SUPPORT THE EXTENSION OF THE PERIOD OF ACTIVITY OF WORKERS WITH DISCONTINUOUS FIXED CONTRACTS IN THE TOURISM AND TRADE AND HOSPITALITY SECTORS LINKED TO ... Read more »

Tax incentive to promote the reduction of rental income

Article 13. Tax incentive to promote the reduction of rental income. Effective January 1, 2021, an additional forty-ninth provision is added to Law 35/2006, of November 28, on Personal Income Tax and partial modification of the Tax laws on ... Read more »

Tax measures

ROYAL DECREE-LAW 35/2020, OF DECEMBER 22, ON URGENT MEASURES TO SUPPORT THE TOURIST SECTOR, HOSPITALITY AND TRADE AND IN TAX MATTERS. Article 8. Postponement of tax debts. 1. Within the scope of the competences of the State Tax Administration, for the purposes of the postponements referred to on ... Read more »

Support measures in the workplace and social security

ROYAL DECREE-LAW 35/2020, OF DECEMBER 22, ON URGENT MEASURES TO SUPPORT THE TOURIST SECTOR, HOSPITALITY AND TRADE AND IN TAX MATTERS. Article 7. Extraordinary measures in terms of contribution related to the temporary employment regulation files automatically extended until January 31, 2021 for certain activities of the ... Read more »

Extraordinary measures aimed at leasing business premises

Article 1. Leases for use other than housing with large holders. 1. In the absence of an agreement between the parties for the temporary reduction of the rent or a moratorium on the payment thereof, the natural or legal person lessee of a lease for use other than housing, of ... Read more »