Measures on housing leases were approved last January 27th in RDL 2/2021. The deadlines for the application of the extraordinary measures on housing leases introduced by RDL 11/2020 and extended by RDL 30/2020, which are summarized below. Measures on housing leases Extraordinary extension of habitual residence lease contracts. They may be compulsorily extended…
New aids for the Self-Employed derived from RDL 2/2021. This RDL establishes measures to support self-employed workers in the field of Social Security. New aids for the Self-Employed Maintenance of Contribution Rates As from February 1st, 2021, the increase foreseen in RDL 28/2018 will not be applicable. And as long as the increase…
A new extension of the ERTEs is agreed, following the Government’s agreement with the social agents. On this occasion, the ERTES ( Temporary Employment Regulation Files) are extended until May 31st. This is the third extension that has been reached between the parties and which maintains the flexibility of the current ERTE model, giving rise…
Measures on rental of commercial properties were published at the end of last year. Specifically in RDL 35/2020. These measures are framed within those to curb the economic effects of Covid-19. Measures on rental of commercial properties These are measures on rents for uses other than housing. Being applicable, therefore, to rentals of premises…
The labour measures of the General State Budget 2021, contain a series of legislative novelties in this labor and Social Security matter. Among them, it is worth mentioning the ones that our experts summarize below. Labour measures of the General State Budget 2021 Public pensions Pensions paid by the Social Security system, as…
The pension revaluation for 2021 is determined in the General State Budget approved for 2021. They establish an increase of 0.9% for contributory pensions and 1.8% for non-contributory pensions. The aforementioned increase also includes the recipients of the Minimum Vital Income, which is updated by 1.8%, the same percentage as non-contributory pensions. Therefore, for the…
The Cessation of Activity Benefit of the Self-Employed is a specific system that aims to protect self-employed workers who have completely ceased their economic or professional activity. We have already discussed the Self-Employed Cessation of Activity Benefit, although it is worth recalling several very important aspects. Cessation of Activity of Self-Employed Workers This can…
The latest news in the Self-Employed Quotation Bases come from the LGPE of 2021. Below, we highlight the most relevant aspects that present novelties for this year 2021. News in the Self-Employed Quotation Bases Changes in Self-employed quotation Although the contribution bases are maintained with respect to 2020, the quotas are not. The increase will…
Post-Brexit tax effects, or in other words, how the agreement between London and Brussels affects taxes. On January 31st 2020 the formal exit of the United Kingdom from the European Union took place, a fact known as “Brexit”. However, the Withdrawal Agreement established a transitional period until December 31st, 2020 in which commercial transactions with…
Fiscal measures to support the tourist sector, the hostelry industry and commerce included in RDL 35/2020 are approved. These are a series of measures in the area of taxation, focused especially on sectors that are vulnerable due to Covid-19, such as tourism, hostelry and commerce. Tax measures to support the tourist sector We can highlight…
