On December 23, the Official Gazette of the Spanish State has published Royal Decree-Law 35/2020, of December 22, on urgent measures to support the tourism sector, the hospitality industry and trade, and on tax-related measures, including new measures aimed at companies and self-employed workers in these sectors, which came into force on December 24,2020.
This document analyzes the main consequences for businesses arising from the set of measures approved under RDL 35/2020.
> Measures on the reduction of rent or the moratorium on the payment of certain leases of business premises.
> Tax measures aimed at deferring the tax debts of certain taxpayers and improving the tax treatment of certain lessors.
> The variety of businesses that can benefit from exemptions on social security contributions for employees subject to a temporary redundancy plan (“ERTE”) has been broadened to include certain activities in the leisure, hospitality and commercial sectors, which were not covered by RDL 30/2020.
> Allowances to social security contributions are established for companies in the tourism, commerce and hospitality sectors linked to the tourism business that operate from April to October 2021 and that hire or maintain the number of permanent seasonal workers during those months.