Royal Decree-Law 11\/2020, of March 31, which adopts urgent complementary measures in the social and economic field to deal with COVID-19 (BOE No. 91 of April 1, 2020), establishes:<\/p>\n
Moratorium on social security contributions<\/strong> (art.34).<\/p>\n Purpose: six-month moratoriums, without interest or surcharges, to companies and self-employed workers included in any S.S. (important: they must be paid six months later) Application period: if they grant it, it will affect the payment of their Social Security contributions in the following accrual periods<\/strong>:<\/p>\n - Companies: between the months of April and June 2020. Provided that the activities they carry out have not been suspended due to the state of alarm declared by Royal Decree 463\/2020, of March 14.<\/p>\n Deadline to communicate: within the first 10 calendar days of the statutory income terms corresponding to the accrual periods.<\/p>\n Concession term: it will be communicated within three months following the request, through the electronic means by which it was requested. However, the communication with the effective application of the moratorium by the General Treasury of Social Security in the settlements of quotas that are practiced from the moment the request is submitted will be considered as made.<\/p>\n Exclusion of the moratorium: this moratorium will not be applied to the contribution account codes by which the companies have obtained ERTES due to force majeure.<\/p>\n Deferral of payment of debts with Social Security<\/strong> (Art. 35)<\/p>\n Companies and self-employed workers included in any Social Security system and as long as they have no other deferment in force of debts with Social Security: they may request the deferment in the payment of their debts with Social Security whose regulatory term of admission takes place between the months of April and June 2020.<\/p>\n
\n- Self-employed: between May and July 2020.<\/p>\n