Covid-19 Statistics
Effect of Covid-19 in various regions of Spain.
Covid-19 Spain’s plan to exit lockdown
State of Alarm declared in Spain due to Covid-19 pandemic.
Countries considered by Spanish tax law as tax havens
Spanish tax law contains numerous anti-tax abuse provisions that discriminate against countries that are considered to be tax havens (paraisos fiscales). It has maintained a list of such countries since 1991 and the number of countries has gradually reduced over the years as countries sign tax treaties with Spain that contain an exchange of information … Read more
COVID-19 The chaos of the legislation so far……
The Covid-19 crisis has underlined the fact that Spain does not have a single Government. It has 18, and that is the ignoring the 8.131 municipalities, which, thankfully, have limited powers to legislate. Apart from the Government of the Spanish State, Spain has 17 Autonomous Communities, some of which have ambitions to become separate countries. … Read more
Covid-19 – activities forced to close by Government regulations
The original “State of Alarm” declaration was promulgated by the Government with its Royal Decree 463/2020 of 14 March, which contained a list of activities that were closed with immediate effect. The list has grown over time with further regulations. The original closure was for 15 days expiring at midnight on 29 March and this … Read more
Covid-19 and the new ICO business loans
This article explains the new ICO loan facilities that high street banks will now be able to offer businesses that have been affected by Covid-19
Covid-19 Unemployment benefit for the self-employed
In order to assist the self employed of Spain the Government has enhanced the possibility for the self-employed to claim unemployment benefit. Who is entitled to make this claim? A self-employed person whose business activity was suspended due to the declaration of the state of alarm (See activities listed https://www.spenceclarke.com/articles/covid-19-labour-update-20-3-2020/) Or A self-employed person who … Read more
The Covid-19 mortgage moratorium
This article focuses on the rules concerning the emergency measures to assist people during the Covid-19 crisis, in particular the rules that enable people to benefit from the mortgage payment moratorium. This measure was incorporated into the Law 8/2020 of 17th March, which introduced urgent and extraordinary measures to support the economy to face the … Read more
Covid-19 Police lock down instructions
There is considerable confusion concerning which activities are authorised and which are prohibited. To help avoid confusion here is an actual copy of the lock down instructions that are being used by the Guardia Civil and the municipal police and a literal English translation. These have been in force since 14 March. The press has … Read more
Covid-19 Tax provisions to assist businesses during the crisis 20/3/2020
To date, the provisions incorporated into new tax legislation to help businesses during the Covid-19 crisis are not particularly wide-ranging. In this article we describe these in full. Postponement of tax payments available to small businesses All businesses whose sales for the year ended 31 December 2019 were less than 6.010.121,04€ have the right to … Read more
