After the declaration by the World Health Organization of the International Pandemia caused by COVID-19 last 11 March and the corresponding state of alarm decreed 14 March, The government has been forced to react by adopting urgent measures to try to cushion the impact of the crisis.
So, In yesterday's BOE, 22 April, Royal Decree-Law was published 15/2020 of 21 April, that collects a series of urgent measures that reinforce, They complement and expand those adopted above and are destined to support companies and workers. Next we summarize the most relevant:
Measures to reinforce business financing
On the one hand, A mechanism for moratoriums is established in the payment of rents from business premises, for both self-employed and SMEs who have seen their income from the cessation of total or partial activity as a consequence COVID-19.
Besides, The coverage of the ICO credit lines is extended and the postponement of the loan quotas granted by the IDAE is allowed in the framework of their subsidizing or refundable grants programs.
Measures to protect citizens and employment
To continue giving coverage to those who do not have the right to unemployment benefit, The coverage of said benefit is extended to workers whose contracts have been extinguished during the proof period of a new work from the 9 March or those who have voluntarily extinguished it from the 1 March for having a firm labor offer that has declined because of the cessation of activity.
The regulation of ERTES is also modified due to force majeure, so that significant activity reductions can be covered in those sectors considered essential that could have been economically affected due to mobility reduction measures. According to this modification of the article 22 of the Royal Decree-Law of 8/2020 of 17 March, These ERTES can be part -time, and may not extend to the entire template.
In addition, Measures are established to strengthen the protection of discontinuous fixed workers and the coverage established in Royal Decree-Law is extended 8/2020 to those workers who could not return to their activity on the dates provided as a consequence of the Alarm State Declaration. Also to those who do not meet the legal situation requirement, or that they cannot access the unemployment benefit for not having the necessary contribution period.
Distance work is also extended for two months as a preferential mode, In addition to the right to reduce working hours and adaptation as a measure to favor personal and work conciliation.
Regarding self -employed, had a term until June 2019 To carry out the management of certain social security benefits through some mutual collaborator. Those freelancers who did not, They can opt with this Royal Decree-Law to take advantage of a mutual at the time of requesting the cessation of activity, and thus guarantee that this new entity can recognize the law and facilitate procedures such as temporary disability or work accident.
Agricultural Sector Support Measures
Regarding the agricultural sector, Measures destined to protect it are also established, Given the importance of in the economic fabric.
Therefore, Reforms are established to include agricultural activities in the special system, facilitating access to the social guarantees of small farmers.
With this reform, Family farms of an agricultural nature are encouraged, paying special attention to the incorporation of young people and women for the development of agricultural activity in the future.
Fiscal measures
Regarding VAT tax rates, It changes to 0% (Exempt operations in invoice) For health material and 4% For books, newspapers and digital magazines.
Regarding fractional payments:
a) Of the Corporation Tax, taxpayers are allowed with a volume of operations in the previous year lower than 600.000 euros calculate said payment of the period 1p 2020 According to the option provided for in the section 3 of the article 40 of the Corporation Tax Law. For taxpayers who have a business figure between 600.000 y 6.000.000 of euros, They can make this calculation of the article 40.3 In the fractional payment of the 2p 2020. For taxpayers who could not exercise the option in accordance with the above and whose net amount of the business figure does not exceed 6.000.000 of euros, The option is expected to be made within the period of fractional payment that must be submitted in the 20 first days of October 2020, determined, also, By application of the aforementioned tax base mode. This measure will not apply for fiscal groups that apply the special fiscal consolidation regime.
b) In the OPF objective estimation method and in the simplified VAT regime, For their calculation they will not compute in each natural quarter, As days of activity exercise, the natural days in which the alarm status had been declared in said quarter.
Besides, The resignation of said regimes is flexible and the revocation of said resignation.
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