Rebus sic stantibus: rent modification due to COVID-19
The Court of First Instance and Preliminary Investigation No. 7 of Palencia, in Order (Auto) 26/2021 of February 9, 2021, has followed many others that,…
Category
COVID-19
10 articles
Insurer ordered to pay compensation for losses suffered during the state of alarm
Self-employed workers or businesses that were required to close by order of the health authorities should start reviewing their policies to check whether they include…
ICAC: Landlords will not have to pay tax on rent reductions agreed as a result of COVID-19
the Spanish Accounting and Audit Institute (Instituto de Contabilidad y Auditoría de Cuentas, ICAC) published the long-awaited Consultation. The Institute takes the view that, where…
Impact of COVID-19 on Personal Income Tax (IRPF)
EMPLOYEES UNDER A TEMPORARY LAYOFF SCHEME Employees affected by a temporary layoff scheme (ERTE) may find that their Personal Income Tax (IRPF) return for the…
Self-employed workers teleworking due to COVID will not be able to deduct utility expenses
Law 6/2017, of October 24, on Urgent Reforms of Self-Employment, introduced tax advantages for self-employed workers by allowing, from January 1, 2018, the deduction of…
Extension of the extraordinary benefit for cessation of activity
On January 27, Royal Decree-Law 2/2021, of January 26, on strengthening and consolidating social measures in defense of employment, was published. It regulates the new…
Moratorium on the payment of social security contributions
The 2021 General State Budget (Presupuestos Generales del Estado) includes, among other labor law developments, the possibility for companies and self-employed workers to apply, by…
Extension of temporary layoff schemes (ERTEs) until May 31 approved
Royal Decree-Law 2/2021, of January 26, on the strengthening and consolidation of social measures in defense of employment.
New package of measures to support the liquidity and solvency of self-employed workers and businesses
Extension of the repayment period for ICO loans.
Community of Madrid Grants - COVID-19
On October 9, 2020, the regulations governing the direct award of grants to COMPANIES affected by COVID-19 were approved