1. Postponements are allowed for any self-assessment / declaration whose submission deadline is from March 13 to May 30 (VAT, payments on account and personal income tax)
    • The conditions of these deferrals will be up to 6 months and with the particularity that during the first three months no interest is paid.
    • Companies that will have a turnover of more than € 6,010,121.04 in 2019 will not be eligible.
  2. The deadlines for tax procedures (inspection, management and collection) corresponding to both the State Tax Agency and the Tax Agencies of the Communities are suspended from the date of approval of the Royal Decree, of March 14, until the end of the term of the same and its possible extensions.
    • That is, all deadlines were postponed March 14.
    • From the day that is determined as the final date of effect of this Royal Decree, the deadlines will be re-initiated to the point where they were before the suspension.
    • This does not mean that response letters cannot be filed electronically, but the Tax Agency will not issue responses to the procedures at this time.
  3. In-person attention is suspended from both the State Tax Agency and the Tax Authorities of the Communities.
  4. Deadlines for pre-registration and expiration of procedures and taxes are suspended.
  5. Availability of ICO credits to entities included in the tourist CNAE:
    1. Specifically, it is established that the ICO, immediately after the entry into force of the Royal Decree of March 14, carry out the necessary steps with financial institutions so that the extended line of financing may be available to companies within a maximum period of 10 days.



  1. 1-month moratorium on paying mortgages for people who have lost their job or have reduced their income due to the coronavirus effect.
  2. Evictions are stopped.
  3. For the ERTE considered as force majeure (economic activities in Annex I of the BOE of March 14), it is established that workers will be entitled to unemployment benefits even if they do not meet the established requirements
  4. The time during which this unemployment benefit is received at the contributory level will not count for the purposes of consuming the maximum periods of perception established.
  5. Companies that submit ERTE due to force majeure will not have to pay Social Security contributions for their employees.
  6. Salaried workers will be able to adapt or reduce their working hours by 100%.
  7. Teleworking is established as the main measure of flexibility when circumstances permit. In order to facilitate the mode of telecommuting, a document is established to carry out the self-evaluation in Occupational Risk Prevention.
  8. For the AUTONOMOUS, it is proposed to make the access to the benefit more flexible by closing activity compatible with the exception of paying the Social Security dues.
  9. Those self-employed people who see their income reduced may receive the benefit by closing activity.
  10. A line of public guarantees worth 100,000 million euros is established so that companies have all the liquidity they need to stay operational.
  11. It is clear that veterinary clinics may remain open.
  12. It is definite that the hairdressers have to remain closed but they can offer home delivery.
  13. Suspension of contracts and reduction of working hours due to force majeure . Suspension of contract and reduction of working hours with a direct cause of loss of activity resulting from the Government measures taken as a result of Covid-19 (including the declaration of alarm status) involving SUSPENSION or CANCELLATION of activities, CLOSING LOCAL TEMPORARY, restrictions on public transport and the mobility of people or goods, Lack of supplies, or urgent situations due to the contagion of the workforce and preventive isolation measures will be considered a FORCE MAJOR situation.
  14. Suspension and reduction of working hours for productive, organizational and technical reasons . The company may decide to suspend the contract or temporarily reduce it for production, technical or organizational reasons related to Covid-19. To do this you must follow the procedure of the regulatory regulations for these files




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