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 …

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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 …

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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 …

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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 …

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Covid-19 Labour update 20/3/2020

In normal circumstances the temporary closure of a business or the substantial modification of employee working conditions is a slow, complex and expensive process. The Spanish system seems to be designed to catch out employers and an insignificant error in the formalities can undo the whole process, with very expensive consequences. In general terms, where …

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Covid-19 Declaration of the State of Alarm 14/03/2020

For many weeks we have all been observing the outbreak of this disease with a kind of detached fascination – but reality has finally struck home in Spain. With effect from 14 March, the Government declared a ‘State of Alarm’ using legislation that dates back to 1981. This allows the Administration extraordinary powers for the …

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Social Security repayments for new businesses

A Supreme Court ruling in December 2019 has created a valuable opportunity that allows recently set up businesses to reclaim social security contributions. In 2014 the Government introduced measures to stimulate the creation of new businesses. One of these measures was to grant the newly self employed a substantial reduction in their contributions for the …

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Guide to the Most Common Spanish Tax Declarations

A brief foreword It will come as no surprise that Spain’s famously bureaucratic system has a truly rich array of tax forms that have to be filed by businesses and individuals. In this article we list and explain in brief terms the 21 most common tax forms that can apply to small scale businesses, both …

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1.6 Million Companies fail to file annual accounts each year in Spain with no consequences

Its hard to credit this but a recent report in an online newspaper exposes the parlous state of Spain’s compliance with EU rules (and its own laws) on company accounts filings. It seems that 2/3rds of Spanish companies completely ignore the regulations and they do so evidently with complete impunity. The annual accounts, or more …

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