The duration of ERTEs (Temporary Redundancy Plans) due to force majeure derived from COVID-19 will no longer be linked to the duration of the state of alarm, rather they will be extended while the causes that impede the restart of their activity still exist, and under no circumstances beyond 30 June 2020, all of the aforementioned without...
v To whom this extension shall apply?
To those taxpayers whose turnover would not have exceeded 600,000 euros in 2019.
For those taxpayers who are not required to file VAT returns, the Net Turnover for Corporate Tax or, if applicable, for Personal Income Tax, shall be taken as reference.
Ø What is meant by Turnover?
It is a concept which is applied in the scope of application of VAT whose figure is determined by the amount of every invoices issued by the companies during the calendar year except from those regarding sales of real estate, sales of investment assets (Group 2 PGC) and any financial...
1. Measures to suspend or to reduce working hours
Dismissal regarding the situation triggered by COVID-19 shall not apply anymore. Any company experiencing economic, technical, organizational or production problems of force majeure due to the COVID-19 health crisis shall not enforce neither collective dismissal nor objective dismissal. Otherwise, dismissal shall be considered as unfair dismissal or as null and void dismissal.
I. SUSPENSION OF CERTAIN ACTIVITES (Pag. 2)
II. LABOUR RELATIONS AND SELF-EMPLOYED PEOPLE (Pag. 3)
❖ Isolated workers – Exceptional consideration as a situation assimilated to a workplace accident
❖ Adaptation of workers' working conditions
❖ Suspension of self-employed quotas...
URGENT MEASURES REGARDING THE CRISIS TRIGGERED BY COVID-19
I. LABOUR LAW:
Exceptional consideration as a situation assimilated to a workplace accident of periods of isolation or illness of workers due to the COVID-19 virus
On March 10, 2020, Royal Decree Law 6/2020 was...