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 contribution measures linked to temporary employment regulation files automatically extended until January 31, 2021 for certain activities in the tourism, hospitality and commerce sectors.
1. Companies that have temporary employment regulation files based on article 22 of Royal Decree-Law 8/2020, of March 17, automatically extended until January 31, 2021 in accordance with article 1 of Royal Decree- Law 30/2020, of September 29, on social measures in defense of employment, and whose activity is classified in the codes of the National Classification of Economic Activities –CNAE-09–, 4634 (Wholesale trade of beverages), 5610 (Restaurants and food stalls), 5630 (Drinks establishments), 9104 (Activities of botanical gardens, zoos and nature reserves) and 9200 (Activities of gambling and betting), will be exempt from the payment of the business contribution to the contribution to Social Security and for joint collection concepts with respect to the workers affected by said files who restart their activity as of December 1, 2020, or who have restarted it since e the entry into force of Royal Decree-Law 18/2020, of May 12, on social measures in defense of employment, in the terms of its article 4.2.a), for the periods and percentages of working hours worked in said month; and with respect to workers who have their activities suspended in the month of December 2020 or in the month of January 2021, for the periods and percentages of working hours affected by the suspension.
2. This exemption will be applied in the percentages and conditions indicated below:
a) 85 percent of the business contribution accrued in December 2020 and January 2021, when the company had less than fifty workers or similar employees registered with Social Security on February 29, 2020.
b) 75 percent of the business contribution accrued in December 2020 and January 2021, when the company had fifty or more employees or similar employees registered as of February 29, 2020.