{"id":9379,"date":"2020-04-24T18:41:20","date_gmt":"2020-04-24T16:41:20","guid":{"rendered":"https:\/\/etl-ilia.es\/?p=9379"},"modified":"2021-05-11T10:09:54","modified_gmt":"2021-05-11T08:09:54","slug":"royal-decree-law-15-2020-of-april-21-on-urgent-complementary-measures-to-support-the-economy-and-employment","status":"publish","type":"post","link":"https:\/\/etl-ilia.es\/en\/tax-advice-blog\/royal-decree-law-15-2020-of-april-21-on-urgent-complementary-measures-to-support-the-economy-and-employment\/","title":{"rendered":"Royal Decree-Law 15\/2020, of April 21, on urgent complementary measures to support the economy and employment"},"content":{"rendered":"

Infographic of Royal Decree-Law 15\/2020<\/a>, of April 21, of complementary urgent measures to support the economy and employment due to COVID-19<\/strong>.<\/p>\n<\/div>

<\/span><\/div>
<\/div><\/div>
Download infographic<\/span><\/a><\/div>
<\/div><\/div>

Measures to reduce the costs of SMEs and the self-employed<\/h2>\n

Article 1. Leasing for use other than housing with large holders.<\/h3>\n

The tenant may request from the lessor (provided that this is a company, public entity or large holder), within a period of one month, a moratorium of maximum 4 months in the payment of the rental rent that the lessor must accept.<\/p>\n

Article 2. Other leases for use other than housing.<\/h3>\n

Within a period of one month from the entry into force of this RDL, the lessor may request the temporary and extraordinary postponement in the payment of the rent. The parties may freely dispose of the bond, which may be used for the total or partial payment of some monthly payments and which must be re-entered within one year.<\/p>\n

Article 3. Self-employed and tenant SMEs in terms of Art. 1 and 2<\/h3>\n

Autonomous requirements:<\/p>\n

    \n
  • Be affiliated and registered on the date of the declaration of the state of alarm (March 14)<\/li>\n
  • Suspended activity<\/li>\n
  • Billing reduction of at least 75%<\/li>\n<\/ul>\n

    SME requirements:<\/p>\n

      \n
    • That your activity has been suspended<\/li>\n
    • Billing reduction of at least 75%<\/li>\n<\/ul>\n

      Article 4. Accreditation of requirements<\/h3>\n

      The reduction of activity will be accredited using a responsible declaration. The suspension of activity will be accredited using a certificate issued by the State Tax Administration Agency.<\/p>\n

      * Possible sanctions in case of falsehoods<\/em><\/p>\n

      Fiscal measures<\/h2>\n

      Article 9. Extraordinary option for the modality of instalment payments provided for Article 40.3 of Law 27\/2014 of November, on Corporation Tax.<\/h3>\n
        \n
      • Corporate Taxpayers who have invoiced less than 600,000 euros during 2019 may modify the type of instalment payment for the period starting in 2020.<\/li>\n
      • Corporate Taxpayers who have billed more than 600,000 and less than 6,000,000 may modify the type of payment in instalments for the period started in 2020 during the 2nd payment (October), the one made being considered a “deductible payment” during April.<\/li>\n<\/ul>\n

        Article 10. Limitation of the temporary effects of the tacit resignation to the objective estimation method in the year 2020.<\/h3>\n

        The effects of the waiver of the objective estimation system presented during the first quarter of 2020 are limited to 1 year, returning to this system during the first quarter of 2021.<\/p>\n

        Article 11. Calculation of instalment payments in the objective estimation method of Personal Income Tax and the quarterly fee of the simplified regime of Value Added Tax due to the state of alarm in the 2020 tax period.<\/h3>\n

        The effects of the waiver of the objective estimation system presented during the first quarter of 2020 are limited to 1 year, returning to this system during the first quarter of 2021.<\/p>\n

        Measures to facilitate the adjustment of the economy and protect employment<\/h2>\n

        Article 13. Temporarily make the use of the Cooperatives Promotion and Education Fund more flexible.<\/h3>\n

        The Cooperative Education and Promotion Fund destined to provide liquidity to cooperatives will have the following conditions:<\/p>\n

          \n
        1. Returned within a maximum period of 10 years.<\/li>\n
        2. The Governing Council will assume the competence to approve the application of the Education or Promotion Fund.<\/li>\n<\/ol>\n

          Citizen protection measures<\/h2>\n

          Article 22. Unemployment due to termination of the employment relationship in the trial period.<\/h3>\n

          The termination of employment produced as of March 9 will be considered an independent legal situation. Workers who have voluntarily terminated their last employment relationship due to having a firm commitment to sign an employment contract by another company will be in a legal situation.<\/p>\n

          The legal situation of unemployment will be accredited by written communication from the company.<\/p>\n

          Article 23. Exceptional availability of pension plans.<\/h3>\n

          They may request to enforce their consolidated rights in the event of being affected by an ERTE, suspension or cessation of activity. The maximum amount “in practice” can be around 1,613 euros per month, depending on the duration of the ERTE or the state of alarm.<\/p>\n

          Article 25. Special Contribution for Employed Agricultural Workers.<\/h3>\n

          In 2020, a reduction of 19.11% will be applied to the resulting quotas during the periods of inactivity 2020 for workers who had made a maximum of 55 real days quoted in 2019.<\/p>\n

          Tenth additional provision. Notarial customs duties derived from article 21 of RDL 11\/2020 will be reduced by 50% with a minimum limit of 25 euros and a maximum of 50 euros for all concepts, including their copies and transfers.<\/p>\n

          DT1\u00aa Those tax debts in the case of undisbursed financing request will be considered in a voluntary term provided that the debts whose presentation period ends between April 20, 2020, and May 30, 2020.<\/strong><\/p>\n

          VERY IMPORTANT<\/strong><\/p>\n

          It will be understood that the company incurs a severe offence for each of the workers who have fraudulently requested, obtained or enjoy Social Security benefits.<\/p>\n

          The company will be jointly and severally liable for returning the amounts unduly received by the worker.<\/p>\n

          ECONOMIC AND DIGITAL TRANSFORMATION ISSUES<\/strong><\/p>\n

            \n
          1. The unemployment benefit coverage is extended to workers laid off during the trial period of a new job.<\/li>\n
          2. The tax bases of taxes are adjusted.<\/li>\n
          3. It is reduced to 0% VAT applicable to sanitary material from national producers to public entities and hospitals.<\/li>\n
          4. VAT on electronic books, magazines and newspapers is reduced.<\/li>\n
          5. ICO Guarantee Line of 100,000 million euros will allow covering company promissory notes and strengthening the mutual guarantee companies of the Autonomous Communities.<\/li>\n
          6. The scope of application of ERTs is increased due to force majeure.<\/li>\n
          7. The preferential nature of remote work is extended for two months.<\/li>\n
          8. Notarial fees for the novation of non-mortgage loans are reduced.<\/li>\n
          9. A mechanism is established for the renegotiation and deferral of the payment of business premises rentals.<\/li>\n<\/ol>\n<\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":9387,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[144],"tags":[490,180],"class_list":["post-9379","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-advice-blog","tag-covid19","tag-tax-consultancy"],"yoast_head":"\nRDL 15\/2020, of measures to support the economy and employment<\/title>\n<meta name=\"description\" content=\"Infographic of Royal Decree-Law 15\/2020, of April 21, of complementary measures to support the economy and employment due to COVID-19.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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