Actual decree-law 15/2020
Of 21 April, of complementary urgent measures to support the economy and the employment

The lack of income or their reduction during the period that lasts the state of emergency can originate the self-employed workers' financial disability and SMEs to address the fulfillment, total or partial, of its fee-paying obligations of income of local in rent that it puts in earnest risk its activities' continuity. 

Without agreement between parts, the Act 29/1994, of 24 November, of Urban Leasings does not foresee cause some of exclusion of the payment of the income due to force majeure or for statement of state of emergency or other causes, except for in the above-mentioned thing in its article 26, regarding the habitability of the property derived from the execution of works, that it can be applicable to the local ones of business via article 30 of this Act. 

It proceeds to a specific regulation in line with the clause «rebus sic stantibus», of elaboration jurisprudencial, that it allows the modulation or modification of the contractual obligations if they arise demanded requirements: imprevisibilidad and inevitability of the risk derivative, excessive onerousness of the owed provision and good faith contractual. 

Appropriate to offer is considered a reply that allows tackling this situation and regular a procedure so that parts can arrive at an agreement for the modulation of the payment of incomes of the rents of local.

1. VAT (article 8): until 31 of July is established a tax type of the 0% for the supply of health material applicable to the internal, imports and acquisitions deliveries within the EC of this kind of goods whose recipients are companies public, non-profit and hospitals. Nonetheless, the application of a tax type of the zero per cent does not determine the limitation of the right to the deduction of the Value added tax borne by the passive individual that carries out the operation. In the annexe of the Royal Decree-Law the material is specified to that which will apply him to him.

2. Corporation tax: it affords, for initiated tax periods starting from 1 January 2020 and with effects exclusively for the above-mentioned period, that contributors whose volume of operations has not exceeded the amount of one 600,000 euros act the option for carrying out fractionated payments, on the part of the basis of assessment of the period of the 3, 9 or 11 first few months, through the presentation within the extended term for the mentioned Actual decree-law 14/2020 of the fractionated payment determined by application of the aforementioned grassroots type taxable. For contributors that have not been able to practice the option in accordance with the above and whose net amount of the figure of businesses is not higher than 6,000,000 of euros it is planned that the option can carry out within the fractionated payment that it must present in 20 beginnings of the month of October 2020, certain. This measure will not be of application for the fiscal groups that apply the special scheme of regulated fiscal consolidation in the chapter VI of the VII title of the Act 27/2014, of 27 November, of the Corporation tax.

3. Personal Income Tax and VAT: are adapted, in a proportional way to the temporary period affected by the statement of the state of emergency in the economic activities, the calculation of the fractionated payments in the method of objective evaluation of the Personal income tax and the deposit to account of the simplified regime of the Value added tax, that, when being calculated on signs, indexes or modules, previously certain in situation of normality, would entail some non adjusted amounts to its current income' reality.

We emphasise the collected measure in the article 15 whereby se it extends for two months more the provision of services through the collected teleworking in the Actual decree-law 8/2020.

1. Legal situation of unemployment for extinction of the working relationship in the produced probationary period during the validity of the state of emergency:

The extinction of the working relationship during the probationary period to application form of the company, produced starting from on 9 March 2020, will have the consideration of legal situation of unemployment regardless of the cause through which the previous working relationship would have been extinguished.

Similarly, will be found in legal situation of unemployment and in assimilated situation to the registration, the hard-working people that they would have solved voluntarily its latest working relationship starting from on 1 March 2020, for having a firm commitment of subscription of a work contract by another company, if this would have desisted of the same as a result of the crisis derived from the COVID-19. The legal situation of unemployment will be proved through written communication by the company to the hard-working person desisting of the subscription of the committed work contract as a result of the crisis derived from the COVID 19.

2. Standards on exceptional availability of pension plans in situations derived from the health crisis brought about by the COVID-19: They will be able to request to do effective its consolidated rights, shareholders of the individual system's pension plans and partner, and shareholders of the system's pension plans of employment of defined or mixed contribution for those defined contingencies in defined contribution regime.

3. Shareholders of the system's pension plans of employment of the type of defined or mixed provision also will be able to arrange, for those defined contingencies in defined provision regime or linked to the same one, of consolidated rights in the event of being affected by an ERTE, the suspension of opening to the public of establishments or the cessation of activity, derived from the health crisis situation brought about by the COVID-19, when it allows it the commitment for pensions and they foresee it specifications of the plan approved by its Control Committee in the conditions that these establish.

4. Contribution in situation of inactivity in the Special System for Agricultural employees established in the General Social Security System (article 25) With effects from the one one of January 2020, to the workers that they would have made a maximum of 55 quoted actual days in 2019, will apply them to him to the resulting fees during periods of inactivity in 2020 a reduction of 19.11%.

1. The period of validity of the state of emergency and its possible extensions, will not count for the purpose of terms of duration of evidentiary activities of the ITSS. Similarly, will not count such period in the duration of the terms set by civil servants of the System of ITSS for whatever's fulfillment requirements. those evidentiary activities and those paralysation requirements and orders Are excepted derived from situations closely linked to vindicative facts of the state of emergency, or anyone who for its gravity or emergency result indispensable to protect the general interest, in which case will be motivated duly, giving relocation of such motivation to the interested party.

2. During the period of validity of the state of emergency, and its possible extensions, are suspended limitation periods of the stock to demand responsibilities with regard to the fulfillment of the regulations of social order and Social Security Institute.

3. All the terms regarding regulated procedures in the General regulation on procedures for the deposit of sanctions for offences of social order and for dossiers liquidatorios of fees of the Social Security Institute, approved by Royal Decree 928/1998, of 14 May, are affected by the suspension of administrative terms considered in the additional condition third of the Royal Decree 463/2020, of 14 March.

Workers included in the field of application of the Special Regime of the Social Security Institute of the Freelance workers or Self-employed workers that they did not have exercised the option considered in the article 83.1.b) legislative law of the SOCIAL SECURITY LEGISLATION nor the option for a mutual society, in virtue of the willing thing in the section 7 of the article 17 of the Actual one decree-law 8/2020, of 17 March, of extraordinary urgent measures to address the economic impact and social of the COVID-19, they should fulfill the stated in article 83.1.b), exercising the option and formalising the corresponding adherence document within three months from the completion of the state of emergency. This option will supply effects from on the day first out of the second next month to the completion of this term of three months.

Once trascurrido the term to carry out the option considered in the previous paragraph without the worker has formalised the corresponding adherence document, it will be understood that has chosen the mutual society with greater number of associated self-employed workers in the province of the address of the interested party, producing automatically the adherence with effect from on the day first out of the second next month to the completion of the term of three months to that it adverts the previous paragraph. In order to do effective this adherence, the National Social Security Institute will communicate to this mutual society the details of the self-employed worker that they are strictly necessary.

The Collaborative Mutual Society with the Social Security Institute will notify to the worker the adherence with indication expresses of the date of effects and the coverage for the protected contingencies.

The option for a collaborative mutual society with the Social Security Institute of workers of the Special Regime of the Social Security Institute of the Freelance workers or made Self-employed workers to cause right to the extraordinary benefit for regulated cessation of activity in the article 17 of the Actual one decree-law 8/2020, of 17 March, of extraordinary urgent measures to address the economic impact and social of the COVID-19, will originate that the collaborative mutual society through which has chosen the self-employed worker assumes the protection and the responsibility of the extraordinary benefit's payment for cessation of activity as well as of the rest of provisions derived from contingencies through which the coverage has been formalised, including the subsidy for temporary disability whose medical discharge is issued later than the date of arrangement of the protection with this mutual society and it derives of the relapse of a process of previous temporary disability cover with the managing entity.

The responsibility of the financial assistance' payment derived from processes that are found on-going at the time of the date of arrangement of the protection to that it adverts the paragraph first, will go on corresponding to the managing entity.

The number is modified 2nd of the section two.1 of the article 91 of the Act 37/1992, of 28 December, of the Value added tax, is reduced at 4 per cent the applicable tax type to the same, as well as the existing discrimination is deleted with regard to tax types between the physical book and the electronic book.

The sanction of the companies' behaviours is regulated that they present applications related to the crisis of the COVID - 19 that they contain falseness and incorrectnesses in the facilitated details and a business responsibility is established that involves the refund, by the company, of the unduly perceived provisions for its workers, when it does not mediate dolo or blame of these. It modifies the article 23. 2, 23.3 and it adds the 43.3. 

«article 23.1 c) To make statements, or to provide, to communicate or to consign false or inaccurate details that they originate that the hard-working people obtain or they enjoy unduly provisions, as well as the connivencia with its workers/ace or with the other people payees for the acquisition of improper provisions or higher than those which proceed in each case, or to avoid the discharge of responsibilities that to any of they corresponds with regard to provisions».

«article 23.2. In the event of very serious offences, it will be understood that the company incurs in an offence for each of the hard-working people that they have requested, obtained or they enjoy fraudulently of Social Security Institute's provisions.

Without prejudice to that established in the article 43.3, in the special offences in the paragraphs a), c) and e) of the previous section, the company will reply solidariamente of the refund of the amounts unduly received by the person worker.

Companies that contract or outsource the performance of works or services corresponding to the activity, will reply solidariamente of offences to that it adverts the section 1.a) previous, committed by the contractor or subcontractor during all the period of validity of the contract.

In the special offences in the section 1.h), companies of training or anyone who assume the organisation of the formative actions programmed by the companies and grants applicants or payees and public help, will reply solidariamente of the refund of the amounts enjoyed in an improper way for every formative action».

Three. A section is added 3 to the article 43, with the following draft: 

«43.3. In the case of the offence considered in the article 23.1.c), the company will reply directly of the refund of the amounts unduly received by the person worker, provided that it does not arise dolo or blame of this».

Sections are modified 1 and 2 of the article 324 of the legislative law of the Social Security Act, approved by the Legislative Royal Decree 8/2015, of 30 October, with the following draft: 

«1. They will be included in this special system workers to that it adverts the previous article that they are titular of agricultural concerns and they carry out in them agricultural works of way staff and direct, even when they occupy employees, provided that it does not be more than two workers that they quote with the type of monthly bases or, of being workers that they quote with the type of daily basis, to those which adverts the article 255, that the total actual days number indeed made does not exceed the five hundred forty-six in a year, computed from 1 January on 31 December for each year. The number of actual days will be reduced proportionately according to the number of days of registration of the freelance worker agricultural in this Special System during the calendar year of that is discussed.

Limitations in the occupation of employees to that it adverts the previous paragraph are understood applicable because of every agricultural concern.

2. To effects provided in this special system, is understood for agricultural concern the set of goods and rights organised by its holder in the exercise of the agricultural activity, and that it constitutes in itself same unit technician-economic, being able to the titular person or holders of the operations be it by its owner condition, leaseholder, sharecropper, assignee or another analogous concept, of buildings or material elements of the respective agricultural concern.

In this regard is understood by activity agricultural the set of works that is required for the acquisition of agricultural products, ranchers and forest.

To effects provided in this special system, agricultural activity will be considered the direct sale by the farmer or farmer of the own production without transformation or the first transformation of the same whose end product is included in the annex I of the article 38 of the Tried operation of the European Union, within elements that integrate the operations, in municipal markets or in places that they are not commercial establishments permanent, considering also the agricultural activity all that involves the management or the address and management of the operations».

The letter d is modified) of the section 4 of the article 159 of the Act 9/2017, of 8 November, of Public sector contracts, through which are surpassed to the Spanish legal system the Directives of the European Parliament and of the Board 2014/23/EU, of 26 February 2014, that it will be redacted as follows: 

«The opening of the envelopes or electronic files containing the proposition will be done for the appropriate order in accordance with that established in the article 145 according to the applicable method to consider criteria of award established in documents. The opening will be done for the trading desk to that which adverts the section 6 of the article 326 of the present Act. In any case, will be public the act of opening of electronic envelopes or files that they contain the part of the offer evaluable via quantifiable criteria through the meer formulas application established in documents, except for when it is planned that in the tender can use electronic media. For this purpose, in the model of offer that it appears as an annexe to the document these extremes»will be contained.

The Actual one is modified decree-law 8/2020, of 17 March, of extraordinary urgent measures to address the economic impact and social of the COVID-19, as follows: 

GESTION MUTUAL ACTIVITY CESSATION: The section 7 of the article 17 is redacted as follows:

 7. The management of this provision will correspond to the collaborative mutual societies con the Social Security Institute or to the Social Marine Institute.

Self-employed workers that they did not have exercised the option considered in the article 83.1.b) of the legislative law of the Social Security Act, approved by Legislative Royal Decree 8/2015, of 30 October, will owe, to cause right to this provision, to present the application before a collaborative mutual society with the Social Security Institute, understanding from that time made the option considered in the mentioned article with effects of the beginning of the month in which the right is caused to the extraordinary benefit for cessation of activity. Together with the application of the provision should formalise the corresponding adherence with this mutual society, that it will include the coverage of the occupational contingencies, temporary disability derived from common contingencies and the provision of cessation of activity that up to now had covers with the National Social Security Institute and with the Public Service of State Employment.

The General Treasury of the Social Security will take reason of these options according to communications that carry out him the collaborative mutual societies on the examination of the extraordinary benefits or via any other procedure that can establish the General Treasury of the Social Security ».

 CONTRACT And REDUCTIONS suspensions MEETING CAUSE COVID-19.

The section 1 of the article 22 is redacted of the following form: 

«The suspensions of contract and reductions in working hours that have its direct cause in activity losses as a result of the COVID-19, included the statement the state of emergency, that involve activities suspension or cancellation, temporary close of local of public influx, restrictions in the public transport and, general, of the mobility of people and/or merchandises, lack of supplies that they impede seriously to continue with the ordinary development of the activity, or in urgent and extraordinary situations owed to the contagion of the staff or the adoption of isolation measures preventive decreed by the health authority, that they are duly accredited, will have the consideration of from a situation of force majeure, with consequences that are derived of the article 47 of the legislative law of the Workers' statute's Act, approved by the Legislative Royal Decree 2/2015, of 23 October.

In relation to activities that they must remain in accordance with the statement of the state of emergency, other legal range standards or provisions dictated by the authorities delegates in virtue of it considered in the article 4 of the Royal Decree 463/2020, of 14 March, it will be understood that arises the described force majeure in the previous paragraph with regard to the suspensions of contracts and reductions in working hours applicable to the unaffected part of activity for the aforementioned conditions of maintenance of the activity». 

FIXED UNEMPLOYMENT protection DISCONTINUOUS. The section 6 of the article 25 is redacted as follows: 

«6. The application of the extraordinary measures with regard to unemployment protection to the workers and workers fixed-discontinuous and to those which carry out steady jobs and regular that are repeated in dates certain, will be made in following terms:

a) in the event that the company in which provide services has adopted the decision of suspending the contract or to reduce the meeting as a consequence of regulated procedures in the articles 22 and 23 of the Actual one decree-law 8/2020, of 17 March, the affected hard-working people will be able to benefit from the measures established in the section 1 of this article.

Discontinuous fixed workers and anyone who carry out steady jobs and regular that are repeated in dates certain, that are found in productive inactivity period, and for ende, while awaiting the arrival of the date in which would proceed its call and effective return of not mediating the crisis of the COVID-19, will be able to benefit also of willing measures in the section 1 of this article

b) The hard-working people that, without being in the situation of the previous section, see interrupted its provision of services as a result of the impact of the COVID-19 during periods that, in the event of not credit arisen this extraordinary circumstance, would have been of activity, and are payees of the unemployment benefit as a result of it, will be able to return to receive her, with a maximum limit of 90 days, when they return to find in legal situation of unemployment. To determine the period that, of not credit arisen this circumstance, would have been of work activity, will be been to the indeed worked by the person worker during the previous calendar year on the basis of the same employment contract. In the event of being the first year, will be been to periods of activity of other comparable hard-working people in the company. This measure will be applied to the same consumed right, and will be recognised by trade by the managing entity when the interested party requests its resumption.

c) The hard-working people that they prove that, as a result of the impact of the COVID-19, have not been able to reinstate to its activity in the date that was planned and were payees of provisions at that time, will not see suspended the right to the provision or to the grant that they came receiving.

If in the date in which would have owed to reinstate to the activity were not receiving unemployment benefits for having sold out, but they proved the quoted period necessary to obtain a new contributory provision, the business certification of the impossibility of return will constitute legal situation of unemployment for the examination of the right to this provision.

To the hard-working people to those which adverts this paragraph them will be of application the re-issuing of the right to the provision considered in the letter b) of this section.

d) workers that have seen interrupted its activity and those which did not have being able to reinstate to the same one as a result of the COVID-19 and they lacked the period of quoted occupation necessary to obtain the unemployment benefit, will have right to a new contributory provision, that it will be able to receive to date in which takes place the incorporation to its work position, with a maximum limit of 90 days. The monthly amount of the new provision will be equal to that one of the latest monthly payment of the perceived contributory provision, or, where applicable, to the minimum amount of the contributory provision. The same right will have who during the crisis situation derived from the COVID-19 exhaust its unemployment benefits before the date in which takes place the incorporation to its work position and they lack enough contributions for the examination of a new right, in which case, the business certification of impossibility of return will constitute legal new situation of unemployment. In this supposition, will not result them of application it considered in the letter b) of this section when they prove a legal new situation of unemployment».

We emphasise the modification of the article 35. Deferment in the payment of debts with the Social Security Institute.

1. Companies and freelance workers included in any regime of the Social security or the authorised ones to act via the Electronic Data Remission System in the field of the Social Security Institute (Red SYSTEM), provided that they did not have another deferment in force, will be able to request the deferment in the payment of its debts with the Social Security Institute whose statutory term of deposit takes place between months of April and June 2020, in the terms and conditions established in the regulations of Social Security Institute, but with following particularities:

1st. It will be of application an interest of 0.5% instead of the one considered in the article 23.5 of the Legislative Law of the Social Security Act, approved by the Legislative Royal Decree 8/2015, of 30 October.

2nd. applications of deferment should make before the course of the first ten calendar days of each one of the statutory terms of aforementioned deposit.

3rd. The deferment will be granted through an only resolution, regardless of months that understands, will be amortised through monthly payments and it will determine a repayment installment of 4 months for every requested monthly payment starting from the next month to that which that has been dictated, without exceeds in total of 12 monthly payments.

4th. The application of this deferment will determine the suspension of the collective procedure with respect to the debts affected by the same one and that the debtor is considered aware of its obligations with the Social Security Institute until the corresponding resolution is dictated.

2. The deferment to that it adverts the present article will be incompatible with the regulated moratorium in the previous article. Applications of deferment for periods with regard to those which also the aforementioned moratorium has been requested will be had for not presented, if to the applicant has him to him granted this latest one».

Vigor: 23 April 2020.