Urgent and extraordinary economic and social measures are approved to address COVID-19. Approved in RDL 11/2020 of 31 March. This RDL aims to act on certain economic-social aspects that we summarize below.
Extraordinary economic and social measures. Labour Scope
Support measures for businesses and the self-employed
Deferment of Social Security debts
Companies and self-employed persons included in any social security scheme may request deferment of payment of their social security debts. Whose regulatory period of entry takes place between the months of April and June 2020. And provided that they do not have another deferment in force. This must be done under the terms and conditions established in the Social Security regulations, with interest of 0.5% being applicable.
To do so, within the first 10 days of each month, you must apply for the deferment of your security contributions (electronically).
Moratorium on social security contributions
The possibility of taking advantage of the moratorium on the payment of security contributions is approved, upon request, for a period of six months. Without interest, to companies and self-employed persons included in any Social Security regime. That they request it and comply with the requirements and conditions that will be established by Order.
The moratorium will affect the payment of their Social Security contributions and for joint collection. Whose accrual period, in the case of companies is between April and June 2020. And, in the case of self-employed workers, between May and July 2020. Provided that the activities they carry out have not been suspended on the occasion of the state of alarm declared by RD 463/2020, of 14 March.
To do this, within the first 10 days of each month, they must apply for a moratorium on the payment of security fees (at the electronic headquarters). The applications will be individualized for each contribution account code where the workers for whom the moratorium on the payment of their social security contributions is requested and for joint collection concepts are registered.
Compatibility of childcare allowance and unemployment benefit or cessation of activity during the state of alert
During the period of the state of alarm declared by RD 463/2020, the subsidy for the care of minors affected by cancer or other serious illnesses that employees were receiving on 14 March 2020 will not be affected by the suspension of the contract and reduction of the working day caused by the provisions of articles 22 and 23 of RD 8/2020.
The ERTE processed by the employer, whether for suspension of contract or temporary reduction of working hours, will only affect the worker receiving this subsidy in the part of the working day not affected by the care of the child.
Temporary incapacity in an exceptional situation of total confinement
Effective from the beginning of the containment situation. And by means of the corresponding discharge report, this protection will be extended to those workers who are forced to move from their location and are obliged to provide the essential services referred to in RDL 10/2020. Provided that the confinement of the population where they are domiciled has been agreed upon. And it has been expressly denied the possibility of moving by the competent authority. He cannot carry out his work telematically for reasons not attributable to the company for which you provide your services or to the worker himself. And has no right to receive any other public benefit.
The accreditation of the agreement of confinement of the population where the residence is and the denial of the possibility of displacement will be made by means of certification issued by the City Council of the domicile before the corresponding organ of the public health service. Similarly, the impossibility of carrying out the work telematically will be accredited by means of a certificate from the company. Or a declaration of responsibility in the case of self-employed workers before the same body of the public health service.
Extraordinary subsidy for Household employees
Derived from the suspension of the contract or subsidy for domestic employees. This is to establish aid for those people whose employment is suspended or interrupted due to the health crisis generated by Covid-19
An extraordinary subsidy is established for those working under the Special Regime for Domestic Employees. Motivated not only by the suspension of the contract on a temporary basis. It is also for those cases in which the relationship has been interrupted due to the withdrawal of the employee due to the health crisis generated by Covid-19. And provided that the termination/suspension had occurred after the entry into force of RD 463/2020 of 14 March, by which the state of alarm was decreed.
The subsidy consists of a benefit calculated on 70% of the corresponding regulatory base for which the working person normally pays contributions.
Extension of the time limit for administrative appeals
The calculation of the time period for lodging administrative appeals or for initiating any other challenge, claim, conciliation, mediation and arbitration procedures that may replace them in accordance with the provisions of the Law, in any procedure that may have unfavourable effects or that may result in a tax for the interested party, shall be calculated from the working day following the date of completion of the declaration of the state of alert. Regardless of the time that has elapsed since notification of the administrative action that is the object of an appeal or challenge prior to the declaration of the state of alarm.
In the area of taxation, from the entry into force of RD 463/2020, until 30 April 2020, the period for lodging appeals for reversal or economic-administrative claims governed by Law 58/2003 of 17 December, the General Taxation Act, and its implementing regulations, shall commence on 30 April 2020. And it will be applied both in cases where the period for appeal of one month has begun to run from the day following the notification of the act or resolution being challenged and the aforementioned period has not ended on 13 March 2020. It will also apply in cases where the administrative act or decision that is the subject of the appeal or complaint has not yet been notified.
The same measure shall be applicable to appeals for reversal and claims, in the tax field of the Local Tax Authorities.