Actual decree-law 11/2020
Of 31 March, through which complementary urgent measures are adopted in the social field and economic to address the COVID-19
The Actual one decree-law 11/2020 has the aim the adoption of a new measures package of social character directed to the support of workers, consumers, families and vulnerable groups doing special emphasis in anyone who more it need and the starting up of set of measures of diverse nature with direct impact in the support of the economic activity, as well as activities directed to support to companies and self-employed workers. In addition, includes set of adjustment measures of the operation of the Administration, undertaking measures with regard to annual accounts of the companies of the public sector, with regard to monetary bases and donations, as well as in the awarded financing for territorial companies.
The Actual one decree-law is structured in 3 chapters, 54 articles, 22 additional conditions, 5 transitory provisions, 13 final dispositions and 4 annexes.
Measures of more relevance are the next ones:
Support measures to the self-employed workers
1. Moratorium of the social contributions to the Social Security Institute.
a) Is fitted out to the General Treasury of the Social Security (TGSS) to give moratoria of six months, without interest, to the companies and self-employed workers included in any regime of the Social Security Institute that request it and fulfill requirements and conditions that will be established through Order.
b) The moratorium will affect to its contributions' payment to the Social Security Institute and for concepts of joint collection, whose period of accrued interest, in the case of companies is between months of April and June 2020 and, in the case of freelance workers, between May and July 2020, provided that activities that they carry out have not been suspended on the occasion of the state of emergency declared by the Royal Decree 463/2020, of 14 March.
c) applications will be presented telemáticamente (RED, SEDESS or any other telematic means that enables the TGSS). Companies should present applications personalised by every contribution account code where they appear of registration workers with regard to those which the moratorium is requested in the payment of its contributions to the Social Security Institute and for concepts of joint collection.
2. Deferment in the payment of debts with the Social Security Institute.
Companies and self-employed workers included in any regime of the Social Security Institute 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, being of application an interest of 0.5%.
Compatibility of the grant for care of smaller and unemployment benefit or cessation of activity during the permanence of the state of emergency
1. During the permanence of the declared state of emergency for Royal Decree 463/2020, of 14 March, through which the state of emergency is declared for the management of the health crisis situation brought about by the COVID-19, the grant for care for minors suffering from cancer or another serious disease that they came receiving employees on 14 March 2020, affected by the suspension of the contract will not be seen and reduction in working hours that have its cause in it considered in articles 22 and 23 of the Royal Decree 8/2020.
2. The dossier of temporary regulation of employment that it processes the employer, whether it is for suspension of contracts or reduction storm of the work day, only affected to the hard-working payee of this grant in the part of the meeting unaffected by the care of the minor.
3. It will be compatible receive the of the grant for care for minors suffering from cancer or another serious disease with the perception of the unemployment benefit that as a result of the reduction of the meeting, affected by a dossier of temporary regulation of employment, could have right to be received.
4. During the time that remains the state of emergency there will not be obligation of quoting, having the period for quoted to all intents and purposes.
5. Additionally will be from application to the self-employed workers that they came receiving the grant for care for minors suffering from cancer or another serious disease on 14 March 2020.
Temporary disability in exceptional situation of confinamientotal
With exceptional character, and with effects from the beginning of the situation of confinamiento, and through the corresponding sick leave, this protection will be spread to those workers obliged to move of town and they have obligation of providing essential services to those which adverts the Actual decree-law 10/2020, provided that has been agreed the confinamiento of the town where it has its address and it has been him refused of way expresses the possibility of moving by the statutory authority, can not carry out its telematic way work for causes not imputable to the company for that which provide its services or to the own worker and it does not have right to receive no other public provision.
The accreditation of the agreement of confinamiento of the town where it has the address and the refusal of the possibility of displacement will be made through certification issued by the town council of the address before the corresponding body of the public health service. Likewise, the impossibility of performance of the work of telematic way will be proved through a certification of the company or a declaration of Responsibility in the case of freelance workers before the same body of the public health service.
Habilitation to the authorised ones of the system Network
They will be set up to make for electronic media applications and other procedures corresponding to deferments in the payment of debts, moratoria in the payment of contributions and refunds of improper income with the Social Security Institute corresponding to the subjects responsible for the fulfillment of the obligation of quoting in whose name act.
Extension of the term to appeal in official channel
1. The computation of the term to interpose resources in official channel or to urge whatever other contestation procedures, claim, conciliation, mediation and arbitration that they substitute them in accordance with it considered in Laws, in any procedure which can derive unfavourable effects or of levy for the interested party, will be counted from the business day next on the date of completion of the statement of the state of emergency, regardless of the time that it would have passed from the notification of the administrative activity appeal or contestation object before the statement of the state of emergency.
2. In the tax field, from the coming into force of the Royal Decree 463/2020 of 14 March, until 30 of April 2020, the term to interpose re-issuing or claim resources economic office workers that are governed for the Act 58/2003, of 17 December, Tax General, and its development regulations will start to tell from 30 April 2020 and will be applied so much in the suppositions where the term to appeal of a month would have been initiated to tell from the next day to the notification of the act or contested resolution and it did not have completed the aforementioned term on 13 March 2020, as in the suppositions where has not been notified still the administrative act or resolution appeal object or claim. Identical measure will be applicable to the resources of re-issuing and claims that, in the tax field of Local Tax administrations.
Application 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 to certain procedures and acts
The realised period from the coming into force of the Royal Decree 463/2020, of 14 March, through which the state of emergency is declared for the management of the health crisis situation brought about by the COVID-19, until 30 of April 2020 will not count for the purpose of the maximum duration of the term for the execution of the resolutions of bodies economic-office workers.
From the coming into force of the Royal Decree 463/2020, of 14 March, through which the state of emergency is declared for the management of the health crisis situation brought about by the COVID-19, until 30 of April 2020 are suspended limitation periods and expiry of whatever stock and rights mentioned in the tax regulations.
Once has been left without effect the statement of the state of emergency and of its extensions that, where applicable, have been agreed, the Government, at the suggestion of the Ministry of Justice, will approve shortly and in any case within 15 days an Action Plan to expedite the judicial activity in the social jurisdictional orders and administrative as well as in the field of Courts of the mercantile thing with the aim of contributing to the objective of a fast economic recovery after the overcoming of the crisis.
Modification of the Actual one decree-law 8/2020
“Article 40. Applicable extraordinary measures to the legal persons of Private law.
- Although statutes would not had planned it, during the period of alarm, sessions of the órganos of government and of administración …podrán to celebrate for videoconference or for multiple conference call, provided that all members of the body have necessary means, the secretary of the body recognises its identity, and thus it expresses it in the law report, that it will send immediately to e-mail addresses of each one of the concurrent ones. The same rule será of aplicación to the delegated fees and to the demás compulsory or voluntary fees that it had set up. The sesión se entenderá held in the address of the person jurídica…
- 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 it finishes the state of emergency, 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.”
Modification of the law 9/2017 of 9 November, of contracts of the secor public, through which is surpassed to the Spanish legal system the directives of the European Parliament and of the Board 2014/23/EU and 2014/24/EU, of 26 February 2014
The paragraph second of the section 4 of the article 29 is redacted as it follows:
«Exceptionally, in the supplies contracts and of services you will be able to establish a term of duration higher than the one established in the previous paragraph, when it demands it the recovery period of the investments directly related to the contract and these are not subject to use in the rest of the contractor's productive activity or its use was uneconomic, provided that these investments' repayment is a relevant cost in the provision of the supply or service, circumstances that they should be justified in the dossier of contracting with indication of the investments to those which adverts and of its recovery period. The concept of relevant cost in the provision of the supply or service will be object of establishment of regulations.»
Caracter retroactive and procedure of the extraordinary grant owing to lack of activity of the people integrated into the Domestic employees' Special System and of the exceptional unemployment benefit finally of temporary contract
The extraordinary grant owing to lack of activity and the exceptional unemployment benefit finally of temporary contract considered in this Actual one decree-law will be from application to the facts defined causes in the same even when have been produced before its coming into force, provided that these would have been produced later than the coming into force of the Royal Decree 463/2020, of 14 March.
Entry into force: 1 April 2020 and until end state of emergency.
Order SND/310/2020, of 31 March, through which are established as essential services certain centres, health services and establishments
The order has the aim to determine the relationship of centres, services and establishments health that essential services are considered to effects provided in the Actual one decree-law 9/2020, of 27 March, through which supplementary measures are adopted, in the workplace, to alleviate the effects derived from the COVID-19 and in the Actual one decree-law 10/2020, of 29 March, through which a recoverable paid leave is regulated for the people employees that do not provide essential services, in order to reduce the mobility of the town in the context of the fight against the COVID-19.
In its annexe enumerates that centres, services and establishments health considers essential. Those not considered essential should close.
Although in the order is not made reference to the Collaborative Mutual Societies with the Social Security Institute remember that Autonomous Communities will be able to obtain, where applicable, of our collaboration for the provision of those essential services.
Entry into force: 2 April 2020.
Download the Actual one decree-law 11/2020