ROYAL DECREE-LAW 6/2021, OF APRIL 20, BY WHICH COMPLEMENTARY MEASURES ARE ADOPTED TO SUPPORT COMPANIES AND SELF-EMPLOYEES AFFECTED BY THE COVID-19 PANDEMIC
First final provision. Modification of Royal Decree-Law 5/2021, of March 12, on extraordinary measures to support business solvency in response to the COVID-19 pandemic.
Article 3 of Royal Decree-Law 5/2021, of March 12, on extraordinary measures to support business solvency in response to the COVID-19 pandemic is modified, which is worded as follows:
«Article 3. Basic framework of the eligibility requirements and of the criteria for fixing the amount of the aid.
1. For the purposes of this Royal Decree-law, the following will be considered recipients:
a) Entrepreneurs or professionals and entities attached to the sectors defined in Annex I and those added in their territory by the Autonomous Communities and the Cities of Ceuta and Melilla as established in section 5 of this article, and whose declared annual volume of operations or verified by the Administration, the Value Added Tax or equivalent indirect tax in 2020 has fallen more than 30% compared to 2019. This information will be provided by the corresponding Tax Administration at the request of the Autonomous Communities and the Cities of Ceuta and Melilla.
Entrepreneurs or professionals who apply the objective estimation regime in the Personal Income Tax assigned to the sectors defined in Annex I and those added in their territory by the Autonomous Communities and the Cities of Ceuta and Melilla as established in section 5 of this article.
c) Those businessmen or professionals, entities and consolidated groups that meet the requirements established in the two previous sections and that in the declaration of Personal Income Tax corresponding to 2019 have declared a negative net result for economic activities are not considered recipients. in which the direct estimation method had been applied for its determination or, where appropriate, the taxable base of the Corporation Tax or the Non-Resident Income Tax has been negative in said year, before the application of the reserve of capitalization and compensation of negative tax bases.
d) Within the allocation established in article 2, the Autonomous Communities and Cities of Ceuta and Melilla may establish exceptions to the criteria set out in paragraph c) of section 1 of this article, taking into account exceptional circumstances that occurred in 2019 duly justified in their calls.
2. The Autonomous Communities and Cities of Ceuta and Melilla will establish the criteria for aid per recipient, so that the following maximum limits are not exceeded:
a) 3,000 euros in the case of businessmen or professionals who apply the regime of objective estimation in the Personal Income Tax.
b) In the Tax on the a For those entrepreneurs and professionals whose annual volume of operations declared or verified by the Administration, in the Value Added Tax or equivalent indirect tax, Income of Physical Persons. has fallen more than 30% in 2020 compared to 2019, the maximum aid that will be granted will be:
i. 40% of the fall in the volume of operations in 2020 compared to 2019 that exceeds said 30%, in the case of businessmen or professionals who apply the regime of direct estimate in the Personal Income Tax, as well as the entities and permanent establishments that have a maximum of ten employees.
ii. 20% of the amount of the fall in the volume of operations in 2020 compared to 2019 that exceeds said 30%, in the case of entities and businessmen or professionals and permanent establishments that have more than ten employees.
Notwithstanding the provisions of paragraphs b) i and b) ii above, the aid may not be less than 4,000 euros nor higher than 200,000 euros.
c) In the case of the groups referred to in section 1 of article 3.1.b), the above limits will apply to the group as a whole.
d) The Autonomous Communities of the second compartment may increase the percentages of coverage of losses and maximum limits of the aid provided in sections b) .i and b) .ii of this article 3.2.
4. It will be possible to attend calls made by different Autonomous Communities and Cities of Ceuta and Melilla for the allocation of the direct aid provided for in this Title.
In the case of entrepreneurs, professionals or entities whose volume of operations in 2020 has been less than or equal to 10 million euros and do not apply the group regime in Corporation Tax, they may only attend the call made by the Autonomous community or, where appropriate, the Cities of Ceuta and melilla, in which locate your tax address.
5. Recipients of these grants must prove an activity that is classified in one of the codes of the National Classification of Economic Activities –CNAE 09– provided for in Annex I of this standard at the time of its entry into force.
Exceptionally, and within the allocation established in article 2, the Autonomous Communities and Cities of Ceuta and Melilla may grant aid under this COVID Line of direct aid to entrepreneurs or professionals and entities assigned to activities that are classified in codes of the National Classification of Economic Activities –CNAE 09– not included in Annex I that have been particularly affected in the area of their territory, duly justified in their calls.
6. No direct aid may be granted from those included in this title after December 31, 2021 ».
Entry into force.
This royal decree-law will enter into force on April 21, 2021.