Actual decree-law 19/2020
Of 26 May, through which supplementary measures are adopted in agricultural matter, scientist, economic, of employment and Social Security Institute and tax to alleviate effects of the COVID-19.

a) The Social Security Institute's provisions that causes the staff that it provides services in health or socio-health centres, that they have contracted the virus SARS-CoV2 during any of phases of the epidemic, for credit state exposed to that specific risk during the health and socio-health provision of services derived from will be considered work-related injury.The exhibition to the risk will be proved for the services of Risk prevention At work and Occupational Health. 

b) This forecast will be applied to contagions of the virus SARS-CoV2 produced until the month subsequent to the completion of the state of emergency, proving this extreme through the corresponding work-related injury report that it should have issued within the same period of reference.

c) In the cases of death, it will be considered that the cause is work-related injury provided that the death has been produced within five next years to the contagion of the illness and derived from the same one.

a) The healthcare lent to the workers by the staff that it provides service in health or socio-health centres as a result of the contagion of the virus SARS-CoV2 during the state of emergency that, to date of coming into force of this standard, has been come considering as derived from non work-related injury or disease, it will maintain this rating. 

b) Once recognised the occupational contingency of the provision in the terms of the article 9 the healthcare, derived from the relapse as a result of the contagion of the virus SARS-CoV2 during the state of emergency, it will have nature of occupational contingency.

Article 17.4 (Extraordinary benefit for cessation of activity for statement affected by of the state of emergency for the management of the health crisis situation brought about by the COVID-19): 

«4. The extraordinary benefit for regulated cessation of activity in this article it will have a duration of a month, expanding, where applicable, until the last day of the month in which finishes the state of emergency, in the event that this is extended and it has a duration higher than the month. The time of its perception will be understood as quoted, there will not be obligation of quoting and it will not reduce periods of provision for cessation of activity to those which the payee can have right in the future.

Contributions through which there is no obligation of quoting they will be in charge of the budgets of the Social Security Institute in the case of the contribution for common contingencies, of the collaborative mutual societies or, where applicable, corresponding managing entity, in the case of the contribution because of occupational contingencies and cessation of the activity, and charged to the budgets of corresponding companies in the case of the rest of contributions.» 

Article 24.2 (Extraordinary measures with regard to contribution in relation to the procedures of contracts and reduction in working hours suspension due to force majeure related to the COVID-19): 

«2. This exoneration will not have effects for the hard-working person, keeping up the consideration of the above-mentioned period as indeed quoted to all intents and purposes, without results of application that established in the section 1 of the article 20 of the Social Security Act.» 

Article 40.3 (Applicable extraordinary measures to the legal persons of Private law):

 «The obligation of formulating annual accounts, ordinary or abbreviated, individual or consolidated, within three months to be told from the social end of the financial year that it concerns to the governing body or administration of a legal person and, when she is legally demandable, the management report and other demandable documents according to the legislation of societies, is suspended until 1 of June 2020, resuming again for other three months to tell from that date. Notwithstanding the above, will be valid the formulation of the accounts that carries out the governing body or administration of a legal person during the state of emergency being able to also to carry out its countable verification within the legally planned term or taking in to the extension considered in the following section.»

Article 40.5(Applicable extraordinary measures to the legal persons of Private law): 

«5. The ordinary general committee, to approve accounts of the previous year, will meet necessarily within the two (earlier 3) next months to be told since it finishes the term to formulate annual accounts.»

Article 48.1 (Applicable extraordinary measures in relation to the terms of formulation and accountability annual of 2019 of the companies of the state public sector and of cross-reference of the Account General of the State to the National Audit Office):  

«1. The institutions under public law belonging to the state public sector and the collaborative mutual societies with the Social Security Institute they will secure to formulate and to produce annual accounts of 2019 in accordance with prescribed periods in the regulations. Nonetheless, when on the occasion of the statement of state of emergency it was not possible and thus was agreed and communicated for the cuentadante to the State Controller's Office, will be suspended prescribed periods in the regulations that it resulted of application, from the statement of the above-mentioned state, resuming its computation when it disappears this circumstance or expanding the prescribed period in a period equivalent to that one of the effective duration of the state of emergency.»

Vigor: 28 May 2020.