COVID-19 | Legal Task Force - DLA Piper

COVID-19 | Legal Task Force Updated regulations

June 03 2020 noon

UKM/102390558

COVID-19 | Legal Task Force June 03 2020 noon UKM/102390558 DLA Piper

Contents Disclaimer ________________________________________________________________________ 1

I. New regulatory framework _________________________________________________________ 2

II. Employment Law FAQs __________________________________________________________ 38

III. Privacy Law FAQs _____________________________________________________________ 43

IV. Business Operations FAQs ______________________________________________________ 44

V. Curfew FAQs __________________________________________________________________ 49

VI. Tax Law FAQs ________________________________________________________________ 50

VII. Banking, Financial Markets and Insurance FAQs _____________________________________ 53

VIII. Civil Litigation FAQs ___________________________________________________________ 60

IX. Criminal Litigation FAQs ________________________________________________________ 65

X. Corporate FAQs _______________________________________________________________ 67

XI. Real Estate FAQs _____________________________________________________________ 77

DLA Piper is a global law firm operating through various separate and distinct legal entities.

For further information please refer to www.dlapiper.com.

COVID-19 | Legal Task Force June 03 2020 noon UKM/102390558 DLA Piper 1

Disclaimer The coronavirus COVID-19 crisis has no similar precedent in recent times in Europe. The Spanish

authorities are doing their best to approve new laws and regulations addressing the challenges

created by the crisis. The legal framework and its implementation are changing hour-by-hour. This

summary does not intend to, and actually does not cover, all the measures adopted, nor all the

potential scenarios. It shall not be taken as legal advice, but only as an informative document. Please

check the date of the last update in the watermark.

Additional measures may be adopted in the course of the next few days and weeks. Stay attentive to

new updates. The time and frequency of the updates depends on several factors and neither the

updates nor the frequency of them shall be taken for granted.

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limit toner use if printed at home. Please consider the impact on the environment and the potential

difficulties for the supply of paper in certain territories before printing.

You may request additional information from us at any time at the following email address:

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mailto:[email protected]


I. New regulatory framework All links are fully operational to this date.

10/03/2020 Orden PCM/205/2020, de 10 de marzo, por la que

se publica el Acuerdo del Consejo de Ministros de

10 de marzo de 2020, por el que se establecen

medidas excepcionales para limitar la propagación

y el contagio por el COVID-19, mediante la

prohibición de los vuelos directos entre la

República italiana y los aeropuertos españoles

Restrictions to air traffic

11/03/2020 Real Decreto-ley 6/2020, de 10 de marzo, por el

que se adoptan determinadas medidas urgentes en

el ámbito económico y para la protección de la

salud pública

Public Health



12 de marzo de 2020, por el que se establecen

medidas excepcionales para limitar la propagación

y el contagio por el COVID-19, mediante la

prohibición de entrada de buques de pasaje

procedentes de la República italiana y de cruceros

de cualquier origen con destino a puertos

españoles

Restrictions to maritime traffic


que se adoptan medidas urgentes para responder

al impacto económico del COVID-19

Economic impact of COVID-19

14/03/2020 Real Decreto 463/2020, de 14 de marzo, por el que

se declara el estado de alarma para la gestión de la

situación de crisis sanitaria ocasionada por el

COVID-19

State of Alarm - Formal

Declaration

15/03/2020 Instrucción de 15 de marzo de 2020, del Ministerio

de Defensa, por la que se establecen medidas para

la gestión de la situación de crisis sanitaria

ocasionada por el COVID-19 en el ámbito del

Ministerio de Defensa

Military

https://www.boe.es/boe/dias/2020/03/10/pdfs/BOE-A-2020-3433.pdf

































15/03/2020 Orden INT/226/2020, de 15 de marzo, por la que se

establecen criterios de actuación para las Fuerzas

y Cuerpos de Seguridad en relación con el Real

Decreto 463/2020, de 14 de marzo, por el que se

declara el estado de alarma para la gestión de la


COVID-19

Police

15/03/2020 Orden INT/227/2020, de 15 de marzo, en relación

con las medidas que se adoptan en el ámbito de

Instituciones Penitenciarias al amparo del Real




COVID-19

Prisons


establecen criterios de aplicación del Real Decreto

463/2020, de 14 de marzo, por el que se declara el

estado de alarma para la gestión de la situación de

crisis sanitaria ocasionada por el COVID-19, en el

ámbito del Sistema Nacional de Protección Civil

Civil Protection

15/03/2020 Orden TMA/229/2020, de 15 de marzo, por la que

dictan disposiciones respecto al acceso de los

transportistas profesionales a determinados

servicios necesarios para facilitar el transporte de

mercancías en el territorio nacional

Transport of Products


se concreta la actuación de las autoridades

autonómicas y locales respecto de la fijación de

servicios de transporte público de su titularidad

Public Transport


se determina la obligación de disponer mensajes

obligatorios en los sistemas de venta de billetes

online de todas las compañías marítimas, aéreas y

de transporte terrestre, así como cualquier otra

persona, física o jurídica, que intervenga en la

comercialización de los billetes que habiliten para

realizar un trayecto con origen y/o destino en el

territorio español

Ticket Sales








































15/03/2020 Orden SND/232/2020, de 15 de marzo, por la que

se adoptan medidas en materia de recursos

humanos y medios para la gestión de la situación

de crisis sanitaria ocasionada por el COVID-19

Human Resources


se establecen determinadas obligaciones de

información de acuerdo con lo previsto en el Real




COVID-19

Public Information

15/03/2020 Orden SND/234/2020, de 15 de marzo, sobre

adopción de disposiciones y medidas de

contención y remisión de información al Ministerio

de Sanidad ante la situación de crisis sanitaria

ocasionada por el COVID-19

Health Authorities


restablecen los controles en las fronteras interiores

terrestres con motivo de la situación de crisis

sanitaria ocasionada por el COVID-19

Borders


se dictan disposiciones respecto a la apertura de

determinados establecimientos de restauración y

otros comercios en los aeródromos de uso público

para la prestación de servicios de apoyo a servicios

esenciales

Catering at airports


se establecen las medidas de transporte a aplicar a

las conexiones entre la península y la Ciudad de

Ceuta

Ceuta City



las conexiones entre la península y la Ciudad de

Melilla

Melilla City


de Defensa, por la que se establecen medidas para

la gestión de la situación de la crisis sanitaria

ocasionada por el COVID-19 en el ámbito del

Ministerio de Defensa

Military










































se disponen medidas para el mantenimiento de los

tráficos ferroviarios

Train Transport



las conexiones entre la península y la Comunidad

Autónoma de Canarias

Canary Islands



las conexiones entre la península y la Comunidad

Autónoma de Illes Balears

Balearic Islands

18/03/2020 Real Decreto-ley 8/2020, de 17 de marzo, de

medidas urgentes extraordinarias para hacer frente

al impacto económico y social del COVID-19

Economic Impact and

Employment


establecen criterios de actuación para las Fuerzas

y Cuerpos de Seguridad ante el restablecimiento

temporal de controles fronterizos

Borders

18/03/2020 Corrección de errores de la Orden INT/239/2020,

de 16 de marzo, por la que se restablecen los

controles en las fronteras interiores terrestres con

motivo de la situación de crisis sanitaria ocasionada

por el COVID-19

Borders


se modifica el Real Decreto 463/2020, de 14 de

marzo, por el que se declara el estado de alarma

para la gestión de la situación de crisis sanitaria


State of Alarm - Fine Tuning


se dictan instrucciones en materia de transporte por

carretera y aéreo

Air and Road Transport

19/03/2020 Resolución de 16 de marzo de 2020, del Instituto

Social de la Marina, por la que se adoptan

determinadas medidas, con motivo del COVID-19,

en relación con las prestaciones y servicios

específicos para el sector marítimo-pesquero

Maritime Transport







































se declara la suspensión de apertura al público de

establecimientos de alojamiento turístico, de

acuerdo con el artículo 10.6 del Real Decreto



crisis sanitaria ocasionada por el COVID-19

Tourist Accommodation


se dictan disposiciones respecto de los títulos

administrativos y las actividades inspectoras de la

administración marítima, al amparo del Real




COVID-19

Maritime Transport


se dictan instrucciones sobre transporte por

carretera

Road Transport


se suspende la activación del servicio de gestión de

la demanda de interrumpibilidad por criterios

económicos ante la situación de crisis sanitaria


Electric Network

20/03/2020 Orden SND/261/2020, de 19 de marzo, para la

coordinación de la actividad profesional de los

miembros de los cuerpos de funcionarios regulados

en el libro VI de la Ley Orgánica 6/1985, de 1 de

julio, del Poder Judicial durante la vigencia del

estado de alarma declarado por Real Decreto

463/2020, de 14 de marzo

Judiciary


de Sanidad, por la que se establecen criterios

interpretativos para la gestión de la situación de



20/03/2020 Resolución de 20 de marzo de 2020, de la

Secretaría General de Industria y de la Pequeña y

Mediana Empresa, sobre especificaciones

alternativas a las mascarillas EPI con marcado CE

europeo

Safety Devices










































desarrolla el Real Decreto 463/2020, de 14 de



ocasionada por el COVID-19, en materia de tráfico

y circulación de vehículos a motor

Road Traffic


se regula la adquisición y distribución de

mascarillas por parte del Ministerio de Transportes,

Movilidad y Agenda Urbana

Safety Devices


se modifica la Orden TMA/259/2020, de 19 de

marzo, por la que se dictan instrucciones sobre

transporte por carretera

Road Transport


Dirección General de Aviación Civil, por la que se

establecen las condiciones para la prestación y se

adjudica de forma directa el servicio de transporte

aéreo en las rutas aéreas Palma de

Mallorca-Menorca y Palma de Mallorca-Ibiza

durante el estado de alarma declarado con motivo

del COVID-19

Balearic Islands

21/03/2020 Orden SND/265/2020, de 19 de marzo, de

adopción de medidas relativas a las residencias de

personas mayores y centros socio-sanitarios, ante

la situación de crisis sanitaria ocasionada por el

COVID-19

Retirement homes


se establecen determinadas medidas para

asegurar el acceso a la prestación farmacéutica del

Sistema Nacional de Salud al colectivo de los

Regímenes Especiales de la Seguridad Social

Pharmaceutical Service


se modifica la Orden SND/234/2020, de 15 de

marzo, sobre adopción de disposiciones y medidas

de contención y remisión de información al

Ministerio de Sanidad ante la situación de crisis


Health Authorities - Fine

Tuning










































interpretativos para la atención de animales

domésticos en la gestión de la situación de crisis




establecen criterios para la aplicación de una

restricción temporal de viajes no imprescindibles

desde terceros países a la Unión Europea y países

asociados Schengen por razones de orden público

y salud pública con motivo de la crisis sanitaria


Borders


se establecen instrucciones sobre gestión de

residuos en la situación de crisis sanitaria


Waste Management


se establecen medidas excepcionales para expedir

la licencia de enterramiento y el destino final de los

cadáveres ante la situación de crisis sanitaria


Mortuary Health


Intervención General de la Administración del

Estado, sobre medidas a adoptar en el ámbito de la

comprobación material de la inversión, durante el

período de duración del estado de alarma

declarado como consecuencia de la situación de


State Public Accounts

Department


Intervención General de la Administración del

Estado, por la que se publica el Acuerdo del

Consejo de Ministros de 17 de marzo de 2020, por

el que se adoptan medidas urgentes y

excepcionales en el ámbito del control de la gestión

económico-financiera efectuado por la Intervención

General de la Administración del Estado como

consecuencia del COVID-19

State Public Accounts

Department


se dictan instrucciones sobre reducción de los

servicios de transporte de viajeros












































se adoptan medidas en relación con los servicios

de abastecimiento de agua de consumo humano y

de saneamiento de aguas residuales

Water Supply and Sewerage


se establecen medidas complementarias de

carácter organizativo, así como de suministro de

información en el ámbito de los centros de servicios

sociales de carácter residencial en relación con la

gestión de la crisis sanitaria ocasionada por el

COVID-19

Retirement homes


se establecen obligaciones de suministro de

información, abastecimiento y fabricación de

determinados medicamentos en la situación de


Medicines



interpretativos para la gestión de la situación de


Human Resources - Fine

Tuning

25/03/2020 Corrección de errores del Real Decreto-ley 7/2020,

de 12 de marzo, por el que se adoptan medidas

urgentes para responder al impacto económico del

COVID-19

Economic impact of COVID-19

25/03/2020 Corrección de errores del Real Decreto-ley 8/2020,

de 17 de marzo, de medidas urgentes

extraordinarias para hacer frente al impacto

económico y social del COVID-19

Economic Impact and

Employment


se declaran servicios esenciales a determinados

alojamientos turísticos y se adoptan disposiciones

complementarias



se establecen ciertas condiciones a los servicios de

movilidad, en orden a la protección de personas,

bienes y lugares

Air and Road Transport


se establecen medidas en materia de transporte de

animales

Animal Transport











































24 de marzo de 2020, por el que se modifica el

Acuerdo del Consejo de Ministros de 10 de marzo

de 2020, por el que se establecen medidas

excepcionales para limitar la propagación y el

contagio por el COVID-19, mediante la prohibición

de los vuelos directos entre la República Italiana y

los Aeropuertos Españoles

Restrictions to air traffic


Secretaría de Estado de Derechos Sociales, por la

que se publica el Acuerdo del Consejo Territorial de

Servicios Sociales y del Sistema para la Autonomía

y Atención a la Dependencia, que modifica

parcialmente el Acuerdo de 27 de noviembre de

2008, sobre criterios comunes de acreditación para

garantizar la calidad de los centros y servicios del

Sistema para la Autonomía y Atención a la

Dependencia

Caregiving Services


prorrogan los controles en las fronteras interiores

terrestres restablecidos con motivo de la situación


Borders


modifica la Orden INT/262/2020, de 20 de marzo,

por la que se desarrolla el Real Decreto 463/2020,

de 14 de marzo, por el que se declara el estado de

alarma para la gestión de la situación de crisis

sanitaria ocasionada por el COVID-19, en materia

de tráfico y circulación de vehículos a motor

Road Traffic


se adoptan medidas extraordinarias de flexibilidad

en los ámbitos de la aviación civil no regulados por

la normativa de la Unión Europea en relación con la

situación creada por la crisis global del coronavirus

COVID-19

Air Transport







































se prorroga la prohibición de entrada de buques de

pasaje procedentes de la República Italiana y de

cruceros de cualquier origen con destino a puertos

españoles para limitar la propagación y el contagio

por el COVID-19

Restrictions to maritime traffic


Dirección de la Agencia Estatal de Seguridad

Aérea, por la que se emite exención, de

conformidad con lo establecido en el artículo 71 del

Reglamento (UE) 2018/1139, para la extensión de

los periodos de validez de las licencias,

habilitaciones, certificados de tripulaciones de

vuelo, instructores, examinadores, poseedores de

licencias de mantenimiento de aeronaves y

controladores de tránsito aéreo, así como un

método alternativo de cumplimiento de conformidad

con lo establecido en Aro.Gen.120 del Reglamento

(UE) 965/2012, para la reducción de la antelación

mínima requerida en la publicación de los

cuadrantes de actividades de las tripulaciones, en

relación con la situación creada por la crisis global

del coronavirus COVID-19

Air Transport


Secretaría de Estado de Economía y Apoyo a la

Empresa, por la que se publica el Acuerdo del

Consejo de Ministros de 24 de marzo de 2020, por

el que se aprueban las características del primer

tramo de la línea de avales del ICO para empresas

y autónomos, para paliar los efectos económicos

del COVID-19

Public Guarantee Line


se prorroga la Resolución INT/718/2020, de 12 de

marzo de 2020, de la Generalitat de Cataluña, por

la que se acuerda restringir la salida de las

personas de los municipios de Igualada, Vilanova

del Camí, Santa Margarida de Montbui y Òdena

Quarantine







































27/03/2020 Orden DEF/291/2020, de 26 de marzo, por la que

se establece la competencia para determinar las

asignaturas de los currículos de la enseñanza de

formación susceptibles de ser impartidos a

distancia y se habilita a los Jefes de Estado Mayor

de los Ejércitos y la Armada y al Subsecretario de

Defensa, en el ámbito de sus competencias, a

establecer, con criterios objetivos, el nivel mínimo a

alcanzar en los diversos cursos académicos de

formación para la verificación de los conocimientos

alcanzados por los alumnos

Military


se regula una segunda adquisición y distribución de

mascarillas por parte del Ministerio de Transportes,

Movilidad y Agenda Urbana

Safety Devices


Dirección General de Transporte Terrestre, por la

que se exceptúa temporalmente el cumplimiento de

las normas de tiempos de conducción y descanso

en los transportes de mercancías

Transport of Products


se establecen condiciones a la dispensación y

administración de medicamentos en el ámbito del

Sistema Nacional de Salud, ante la situación de


Medicines


que se adoptan medidas complementarias, en el

ámbito laboral, para paliar los efectos derivados del

COVID-19

Employment

28/03/2020 Resolución de 25 de marzo de 2020, del Congreso

de los Diputados, por la que se ordena la

publicación del Acuerdo de autorización de la

prórroga del estado de alarma declarado por el

Real Decreto 463/2020, de 14 de marzo

State of Alarm - Extension


se prorroga el estado de alarma declarado por el

Real Decreto 463/2020, de 14 de marzo, por el que



COVID-19












































se adoptan medidas en materia de recursos

humanos en el ámbito de los servicios sociales

ante la situación de crisis ocasionada por el

COVID-19

Social Services


se establecen medidas excepcionales para el

traslado de cadáveres ante la situación de crisis


Mortuary Health


que se regula un permiso retribuido recuperable

para las personas trabajadoras por cuenta ajena

que no presten servicios esenciales, con el fin de

reducir la movilidad de la población en el contexto

de la lucha contra el COVID-19

Employment



publicación del Acuerdo de convalidación del Real

Decreto-ley 8/2020, de 17 de marzo, de medidas

urgentes extraordinarias para hacer frente al

impacto económico y social del COVID-19

Economic Impact and

Employment - Ratification




Decreto-ley 6/2020, de 10 de marzo, por el que se

adoptan determinadas medidas urgentes en el

ámbito económico y para la protección de la salud

pública

Public Health - Ratification





adoptan medidas urgentes para responder al

impacto económico del COVID-19

Economic impact of

COVID-19 - Ratification


se establecen medidas excepcionales en relación

con los velatorios y ceremonias fúnebres para

limitar la propagación y el contagio por el

COVID-19

Funerals











































marzo, por la que se adoptan medidas en materia

de recursos humanos y medios para la gestión de

la situación de crisis sanitaria ocasionada por el

COVID-19

Human Resources


se modifica el anexo de la Orden TMA/277/2020,

de 23 de marzo, por la que se declaran servicios

esenciales a determinados alojamientos turísticos y

se adoptan disposiciones complementarias



se dictan instrucciones sobre reducción de

servicios de transporte de viajeros durante la

vigencia del Real Decreto-ley 10/2020


30/03/2020 Orden SND/307/2020, 30 de marzo, por la que se

establecen los criterios interpretativos para la

aplicación del Real Decreto-ley 10/2020, de 29 de

marzo, y el modelo de declaración responsable

para facilitar los trayectos necesarios entre el lugar

de residencia y de trabajo

Employment


Dirección General de Aviación Civil, por la que se

establecen las condiciones para la prestación, y se

adjudica de forma directa, el servicio de transporte

aéreo en determinadas rutas aéreas del

Archipiélago Canario durante el estado de alarma

declarado con motivo del COVID-19

Canary Islands

31/03/2020 Resolución de 27 de marzo 2020, de la Dirección

General de Aviación Civil, por la que se modifica la

duración, y se prorroga la adjudicación, del servicio

de transporte aéreo en las rutas aéreas Palma de



del COVID-19

Balearic Islands


que se adoptan medidas urgentes complementarias

en el ámbito social y económico para hacer frente

al COVID-19

Economic and Social impact of

COVID-19









































01/04/2020 Real Decreto-ley 12/2020, de 31 de marzo, de

medidas urgentes en materia de protección y

asistencia a las víctimas de violencia de género

Gender-related Violence


se modifica la Orden TMA/258/2020, de 19 de

marzo, por la que se dictan disposiciones respecto

de los títulos administrativos y las actividades

inspectoras de la administración marítima, al

amparo del Real Decreto 463/2020, de 14 de




Maritime Transport


se establecen como servicios esenciales

determinados centros, servicios y establecimientos

sanitarios

Health Centres

02/04/2020 Orden TMA/311/2020, de 1 de abril, por la que se

disponen medidas para la gestión del

mantenimiento de los vehículos ferroviarios en la


COVID-19

Train Transport

03/04/2020 Orden INT/316/2020, de 2 de abril, por la que se

adoptan medidas en materia de armas, ejercicios

de tiro de personal de seguridad privada, artículos

pirotécnicos y cartuchería, y explosivos, en

aplicación del Real Decreto 463/2020, de 14 de




Weapons and Explosives


desarrolla el Real Decreto 463/2020, de 14 de



ocasionada por el COVID-19, en materia de

matriculación y cambio de titularidad de

determinados vehículos

Vehicles







































disponen medidas excepcionales en la aplicación

de la Orden FOM/2872/2010, de 5 de noviembre,

en relación con las habilitaciones de maquinistas,

durante la situación de crisis sanitaria ocasionada

por el COVID-19

Train Transport

03/04/2020 Resolución de 2 de abril de 2020, de la Dirección

General de Transporte Terrestre, por la que se

dictan instrucciones para la distribución de las

mascarillas en el ámbito del transporte terrestre

Road Transport

03/04/2020 Orden SND/319/2020, de 1 de abril, por la que se

modifica la Orden SND/232/2020, de 15 de marzo,

por la que se adoptan medidas en materia de

recursos humanos y medios para la gestión de la


COVID-19

Human Resources

04/04/2020 Orden TED/320/2020, de 3 de abril, por la que se

desarrollan determinados aspectos del derecho a

percepción del bono social por parte de trabajadores

autónomos que hayan cesado su actividad o hayan

visto reducida su facturación como consecuencia del

COVID-19 y se modifica el modelo de solicitud del

bono social para trabajadores autónomos que hayan

visto afectada su actividad como consecuencia del

COVID-19, establecido en el Anexo IV del Real


adoptan medidas urgentes complementarias en el

ámbito social y económico para hacer frente al

COVID-19

Social Benefits


establecen medidas especiales para el uso de

bioetanol en la fabricación de soluciones y geles

hidroalcohólicos para la desinfección de manos con

ocasión de las crisis sanitaria ocasionada por el

COVID-19

Sanitizers






































modifican la Orden SND/275/2020, de 23 de marzo

y la Orden SND/295/2020, de 26 de marzo, y se

establecen nuevas medidas para atender

necesidades urgentes de carácter social o sanitario

en el ámbito de la situación de la crisis sanitaria


Retirement homes and Social

Services


dejan sin efectos las restricciones previstas en la

Orden SND/290/2020, de 26 de marzo, por la que

se prorroga la Resolución INT/718/2020, de 12 de

marzo de 2020, de la Generalitat de Cataluña, por

la que se acuerda restringir la salida de las

personas de los municipios de Igualada, Vilanova

del Camí, Santa Margarida de Montbui y Òdena

Quarantine


dictan instrucciones sobre la utilización de las

tarjetas de tacógrafo de conductor y empresa

Road Transport


establecen criterios interpretativos y se prorroga la

validez de los certificados de verificaciones y

mantenimientos preventivos establecidos en la

regulación de seguridad industrial y metrológica

Industrial Safety


establecen medidas especiales para el

otorgamiento de licencias previas de

funcionamiento de instalaciones y para la puesta en

funcionamiento de determinados productos

sanitarios sin marcado CE con ocasión de la crisis


Medical Devices

08/04/2020 Real Decreto-ley 13/2020, de 7 de abril, por el que

se adoptan determinadas medidas urgentes en

materia de empleo agrario

Agricultural Employment




































de la Agencia Estatal de Seguridad Aérea, por la

que se emite exención, de conformidad con lo

establecido en el artículo 71 del Reglamento (UE)

2018/1139, para la emisión de los certificados de

revisión de aeronavegabilidad, así como para la

finalización de la formación de tipo y OJT

necesarios para la inclusión de una habilitación de

tipo en una licencia de técnico de mantenimiento de

aeronaves, en relación con la situación creada por

la crisis global del coronavirus COVID-19

Air Transport

09/04/2020 Corrección de errores del Real Decreto-ley

11/2020, de 31 de marzo, por el que se adoptan

medidas urgentes complementarias en el ámbito

social y económico para hacer frente al COVID-19


COVID-19


prorroga la prohibición de entrada de buques de

pasaje procedentes de la República Italiana y de

cruceros de cualquier origen con destino a puertos

españoles para limitar la propagación y el contagio

por el COVID-19

Maritime Transport

09/04/2020 Resolución de 6 de abril de 2020, de la Tesorería

General de la Seguridad Social, por la que se

modifican cuantías en materia de aplazamientos en

el pago de deudas con la Seguridad Social, fijadas

en la Resolución de 16 de julio de 2004, sobre

determinación de funciones en materia de gestión

recaudatoria de la Seguridad Social; y en el

Reglamento General de Recaudación de la

Seguridad Social, aprobado por el Real Decreto

1415/2004, de 11 de junio

Social Security

11/04/2020 Resolución de 9 de abril de 2020, del Congreso de

los Diputados, por la que se ordena la publicación

del Acuerdo de autorización de la prórroga del

estado de alarma declarado por el Real Decreto

463/2020, de 14 de marzo






Borders











































incorpora, sustituye y modifican sendos programas

de ayuda del Plan Estatal de Vivienda 2018-2021,

en cumplimiento de lo dispuesto en los artículos 10,

11 y 12 del Real Decreto-ley 11/2020, de 31 de

marzo, por el que se adoptan medidas urgentes

complementarias en el ámbito social y económico

para hacer frente al COVID-19

Housing

11/04/2020 Real Decreto 487/2020, de 10 de abril, por el que





COVID-19


11/04/2020 Resolución de 10 de abril de 2020, de la Secretaría

de Estado de Economía y Apoyo a la Empresa, por

la que se publica el Acuerdo del Consejo de

Ministros de 10 de abril de 2020, por el que se

instruye al Instituto de Crédito Oficial a poner en

marcha el segundo tramo de la línea de avales

aprobada por el Real Decreto-ley 8/2020, de 17 de

marzo, y se establece que sus beneficiarios sean

las pequeñas y medianas empresas y autónomos

afectados por las consecuencias económicas del

COVID-19



establecen las medidas necesarias para garantizar

el cumplimiento de los servicios esenciales para la

distribución al por menor de carburantes y

combustibles en estaciones de servicio y postes

marítimos, como consecuencia de la declaración

del estado de alarma por el Real Decreto 463/2020,

de 14 de marzo, para la gestión de la crisis


Fuels




































11/04/2020 Resolución de 9 de abril de 2020, de la Agencia

Española de Medicamentos y Productos Sanitarios,

por la que se actualiza el Anexo de la Orden

SND/321/2020, de 3 de abril, por la que se

establecen medidas especiales para el uso de

bioetanol en la fabricación de soluciones y geles

hidroalcohólicos para la desinfección de manos con

ocasión de las crisis sanitaria ocasionada por el

COVID-19

Sanitizers


dejan sin efecto las restricciones previstas en la

Resolución de 13 de marzo de 2020, del

Vicepresidente Segundo y Consejero de Sanidad y

Servicios Sociales de la Junta de Extremadura por

la que se acuerdan medidas preventivas en materia

de salud pública en relación con el municipio del

Arroyo de la Luz

Autonomous Communities


suspenden determinadas actividades relacionadas

con obras de intervención en edificios existentes en

las que exista riesgo de contagio por el COVID-19

para personas no relacionadas con dicha actividad

Constructions



del Acuerdo de convalidación del Real Decreto-ley


medidas complementarias, en el ámbito laboral,

para paliar los efectos derivados del COVID-19





10/2020, de 29 de marzo, por el que se regula un

permiso retribuido recuperable para las personas

trabajadoras por cuenta ajena que no presten

servicios esenciales, con el fin de reducir la

movilidad de la población en el contexto de la lucha

contra el COVID-19















































COVID-19 - Ratification

14/04/2020 Orden ICT/343/2020, de 6 de abril, por la que se

aprueban las primas aplicables a la línea de

circulante de la Compañía Española de Seguros de

Crédito a la Exportación, SA, en el contexto de los

efectos del COVID-19

Economic Measures


establecen medidas excepcionales para el refuerzo

del Sistema Nacional de Salud y la contención de la


Clinical Diagnosis

15/04/2020 Real Decreto-ley 14/2020, de 14 de abril, por el que

se extiende el plazo para la presentación e ingreso

de determinadas declaraciones y autoliquidaciones

tributarias

Taxation

15/04/2020 Resolución de 13 de abril de 2020, de la

Mutualidad General de Funcionarios Civiles del

Estado, por la que se garantiza durante el estado

de alarma la continuidad del abono del subsidio por

incapacidad temporal, riesgo durante el embarazo y

riesgo durante la lactancia natural de los

mutualistas

Civil Service Benefits


General de Aviación Civil, por la que se modifica la

duración y se prorroga la adjudicación del servicio

de transporte aéreo en las rutas aéreas Palma de



del COVID-19

Balearic Islands


General de Aviación Civil, por la que se establecen

las condiciones para la prestación, y la adjudicación

de forma directa, del servicio de transporte aéreo

en determinadas rutas aéreas del Archipiélago

Canario durante el estado de alarma declarado con

motivo del COVID-19

Canary Islands











































General de Transporte Terrestre, complementaria

de la Resolución de 2 de abril de 2020, por la que

se dictan instrucciones para la distribución de las

mascarillas en el ámbito del transporte terrestre

Road Transport


acuerda el inicio de plazos para realizar las

evaluaciones y la fecha final de residencia o de año

formativo de los profesionales sanitarios de

formación sanitaria especializada

Human Resources



por la que se establecen determinadas medidas

para asegurar el acceso a la prestación

farmacéutica del Sistema Nacional de Salud al

colectivo de los Regímenes Especiales de la

Seguridad Social

Pharmaceutical Service


autoriza a las Unidades NBQ de las Fuerzas

Armadas y a la Unidad Militar de Emergencias a

utilizar biocidas autorizados por el Ministerio de

Sanidad en las labores de desinfección para hacer

frente a la crisis sanitaria ocasionada por el

COVID-19

Disinfection



sobre adopción de disposiciones y medidas de

contención y remisión de información al Ministerio

de Sanidad ante la situación de crisis sanitaria


Health Authorities - Fine

Tuning

17/04/2020 Corrección de errores de la Orden SND/346/2020,

de 15 de abril, por la que se acuerda el inicio de

plazos para realizar las evaluaciones y la fecha

final de residencia o de año formativo de los

profesionales sanitarios de formación sanitaria

especializada

Human Resources







































actualiza el anexo I de la Orden SND/276/2020, de

23 de marzo, por la que se establecen obligaciones

de suministro de información, abastecimiento y

fabricación de determinados medicamentos en la


COVID-19

Medicines


establecen medidas excepcionales para garantizar

el acceso de la población a los productos de uso

recomendados como medidas higiénicas para la

prevención de contagios por el COVID-19

Pricing of Medical and

Protective devices


prorrogan los criterios para la aplicación de una






Borders

22/04/2020 Real Decreto-ley 15/2020, de 21 de abril, de

medidas urgentes complementarias para apoyar la

economía y el empleo

Economic Impact and

Employment


establecen exenciones en determinados ámbitos

de la normativa nacional de aviación civil en



Air Transport

23/04/2020 Orden EFP/361/2020, de 21 de abril, por la que se

adoptan medidas excepcionales en materia de

flexibilización de las enseñanzas de Formación

Profesional del Sistema Educativo y de las

enseñanzas de Régimen Especial

Education

23/04/2020 Orden PCM/362/2020, de 22 de abril, por la que se

modifica la Orden PCM/139/2020, de 17 de febrero,

por la que se determinan las características, el

diseño y el contenido de la evaluación de

Bachillerato para el acceso a la Universidad, y las

fechas máximas de realización y de resolución de

los procedimientos de revisión de las calificaciones

obtenidas en el curso 2019-2020

Education











































General de Cartera Común de Servicios del

Sistema Nacional de Salud y Farmacia, por la que

se publica el Acuerdo de la Comisión

Interministerial de Precios de los Medicamentos de

21 de abril de 2020, por el que se establecen

importes máximos de venta al público en aplicación

de lo previsto en la Orden SND/354/2020, de 19 de

abril, por la que se establecen medidas

excepcionales para garantizar el acceso de la

población a los productos de uso recomendados

como medidas higiénicas para la prevención de

contagios por el COVID-19


Protective devices

23/04/2020 Resolución de 21 de abril de 2020, del Instituto

Social de la Marina, por la que se actualizan

determinadas medidas, con motivo del COVID-19,

en relación con las prestaciones y servicios

específicos para el sector marítimo-pesquero

Maritime Transport

24/04/2020 Resolución de 22 de abril de 2020, del Congreso



Decreto-ley 13/2020, de 7 de abril, por el que se

adoptan determinadas medidas urgentes en

materia de empleo agrario

Agricultural Employment –

Ratification

24/04/2020 Orden EFP/365/2020, de 22 de abril, por la que se

establecen el marco y las directrices de actuación

para el tercer trimestre del curso 2019-2020 y el

inicio del curso 2020-2021, ante la situación de

crisis ocasionada por el COVID-19

Education



Estado, por la que se modifica la de 13 de abril de

2020, por la que se garantiza durante el estado de

alarma la continuidad del abono del subsidio por

incapacidad temporal, riesgo durante el embarazo y

riesgo durante la lactancia natural de los

mutualistas


















































Borders


adoptan medidas excepcionales en materia de

formación permanente de los vigilantes de

seguridad y vigencia de las tarjetas de identidad

profesional del personal de seguridad privada

Private Security


General de Industria y de la Pequeña y Mediana

Empresa, referente a los equipos de protección

individual en el contexto de la crisis sanitaria


Individual Protection

Equipment

25/04/2020 Real Decreto 492/2020, de 24 de abril, por el que





COVID-19


25/04/2020 Orden SND/370/2020, de 25 de abril, sobre las

condiciones en las que deben desarrollarse los

desplazamientos por parte de la población infantil

durante la situación de crisis sanitaria ocasionada

por el COVID-19

Curfew


General de Sanidad, por la que se modifica el

Anexo de la Orden SND/310/2020, de 31 de marzo,

por la que se establecen como servicios esenciales

determinados centros, servicios y establecimientos

sanitarios

Health Centres






































28/04/2020 Orden ISM/371/2020, de 24 de abril, por la que se

desarrolla el artículo 34 del Real Decreto-ley




Social Security

29/04/2020 Real Decreto-ley 16/2020, de 28 de abril, de

medidas procesales y organizativas para hacer

frente al COVID-19 en el ámbito de la

Administración de Justicia

Courts


establece la documentación con la que podrán

acreditar su condición los tripulantes de los buques

para facilitar su circulación, a fin de asegurar la

prestación de los servicios de transporte marítimo,

con motivo de la situación de crisis sanitaria


Maritime Transport


General de Administración Digital, por la que se

acuerda la continuación de los procedimientos

administrativos de autorización de nuevos sistemas

de identificación y firma electrónica mediante clave

concertada y cualquier otro sistema que las

Administraciones consideren válido a que se

refieren los artículos 9.2 c) y 10.2 c) de la Ley

39/2015, de 1 de octubre, del Procedimiento

Administrativo Común de las Administraciones

Públicas, en aplicación de la disposición adicional

tercera del Real Decreto 463/2020, de 14 de




Electronic procedures




Decreto-ley 14/2020, de 14 de abril, por el que se

extiende el plazo para la presentación e ingreso de

determinadas declaraciones y autoliquidaciones

tributarias

Taxation – Ratification











































Decreto-ley 12/2020, de 31 de marzo, de medidas

urgentes en materia de protección y asistencia a

las víctimas de violencia de género

Gender-related Violence –

Ratification


definen los criterios y requisitos de los

arrendatarios de vivienda habitual que pueden

acceder a las ayudas transitorias de financiación

establecidas en el artículo 9 del Real Decreto-ley




Housing


establecen criterios de aplicación del Real Decreto


estado de alarma, en las actividades formativas de

personal ferroviario, durante la situación de crisis


Train Transport



Estado, por la que se modifican los Anexos II y III

de la Orden APU/2245/2005, de 30 de junio, por la

que se regulan las prestaciones complementarias

de la asistencia sanitaria en MUFACE y se

establece el procedimiento de financiación de

bombas portátiles de infusión subcutánea continua

de insulina


01/05/2020 Orden SND/380/2020, de 30 de abril, sobre las

condiciones en las que se puede realizar actividad

física no profesional al aire libre durante la situación


Curfew


permite la realización de actividades no

profesionales de cuidado y recolección de

producciones agrícolas

Curfew







































03/05/2020 Orden TMA/384/2020, de 3 de mayo, por la que se

dictan instrucciones sobre la utilización de

mascarillas en los distintos medios de transporte y

se fijan requisitos para garantizar una movilidad

segura de conformidad con el plan para la

transición hacia una nueva normalidad

Transport

03/05/2020 Orden SND/385/2020, de 2 de mayo, por la que se

modifica la Orden SND/340/2020, de 12 de abril,

por la que se suspenden determinadas actividades

relacionadas con obras de intervención en edificios

existentes en las que exista riesgo de contagio por

el COVID-19 para personas no relacionadas con

dicha actividad

Constructions


flexibilizan determinadas restricciones sociales y se

determinan las condiciones de desarrollo de la

actividad de comercio minorista y de prestación de

servicios, así como de las actividades de hostelería

y restauración en los territorios menos afectados

por la crisis sanitaria ocasionada por el COVID-19

Back-to-Normal Plan


regula el proceso de cogobernanza con las

comunidades autónomas y ciudades de Ceuta y

Melilla para la transición a una nueva normalidad

Cities of Ceuta and Melilla


establecen las condiciones para la apertura al

público de determinados comercios y servicios, y la

apertura de archivos, así como para la práctica del

deporte profesional y federado

Back-to-Normal Plan































05/05/2020 Resolución de 2 de mayo de 2020, de la Dirección

General de Cartera Común de Servicios del

Sistema Nacional de Salud y Farmacia, por la que

se publican los Acuerdos de la Comisión

Interministerial de Precios de los Medicamentos, de

28 de abril de 2020, por los que se determinan

importes máximos de venta al público en aplicación

de lo previsto en la Orden SND/354/2020, de 19 de

abril, por la que se establecen medidas

excepcionales para garantizar el acceso de la

población a los productos de uso recomendados

como medidas higiénicas para la prevención de

contagios por el COVID-19


Protective devices

06/05/2020 Real Decreto-ley 17/2020, de 5 de mayo, por el que

se aprueban medidas de apoyo al sector cultural y

de carácter tributario para hacer frente al impacto


Tax matters

Cultural industries

06/05/2020 Real Decreto 508/2020, de 5 de mayo, por el que

se establecen las bases reguladoras para la

concesión de las subvenciones estatales

destinadas en el ejercicio 2020 a las explotaciones

ovinas y caprinas con dificultades de

comercialización de corderos y cabritos, durante los

meses de marzo y abril, como consecuencia de las

limitaciones impuestas por el Real Decreto



crisis sanitaria ocasionada por el COVID-19, y sus

prórrogas

Livestock grants

06/05/2020 Resolución de 4 de mayo de 2020, de la

Presidencia del Consejo Superior de Deportes, por

la que se aprueba y publica el Protocolo básico de

actuación para la vuelta a los entrenamientos y el

reinicio de las competiciones federadas y

profesionales

Sports competitions

09/05/2020 Resolución de 6 de mayo de 2020, del Congreso















































09/05/2020 Orden JUS/394/2020, de 8 de mayo, por la que se

aprueba el Esquema de Seguridad Laboral y el

Plan de Desescalada para la Administración de

Justicia ante el COVID-19

Courts

09/05/2020 Orden INT/395/2020, de 8 de mayo, por la que se

amplía el plazo de rendición de cuentas de las

asociaciones de utilidad pública de ámbito estatal

debido a la crisis sanitaria provocada por el COVID-

19

Non-profit organisations



terrestres con motivo de la situación de crisis


Borders






COVID-19


09/05/2020 Resolución de 6 de mayo de 2020, de la Secretaría

de Estado de Economía y Apoyo a la Empresa, por

la que se publica el Acuerdo del Consejo de

Ministros de 5 de mayo de 2020, por el que se

establecen los términos y condiciones del tercer

tramo de la línea de avales a préstamos

concedidos a empresas y autónomos, a los

pagarés incorporados al Mercado Alternativo de

Renta Fija (MARF) y a los reavales concedidos por

la Compañía Española de Reafianzamiento, SME,

Sociedad Anónima (CERSA), y se autorizan límites

para adquirir compromisos de gasto con cargo a

ejercicios futuros en aplicación de lo dispuesto en

el artículo 47 de la Ley 47/2003, de 26 de

noviembre, General Presupuestaria


09/05/2020 Orden SND/399/2020, de 9 de mayo, para la

flexibilización de determinadas restricciones de

ámbito nacional, establecidas tras la declaración

del estado de alarma en aplicación de la fase 1 del

Plan para la transición hacia una nueva normalidad

Back-to-Normal Plan









































10/05/2020 Orden TMA/400/2020, de 9 de mayo, por la que se

establecen las condiciones a aplicar en la fase I de

la desescalada en materia de movilidad y se fijan

otros requisitos para garantizar una movilidad

segura

Back-to-Normal Plan


restablecen temporalmente los controles en las

fronteras interiores aéreas y marítimas, con motivo

de la situación de crisis sanitaria ocasionada por el

COVID-19

Borders





2018/1139, para la extensión de la validez y otros

períodos de tiempo, relativos a las licencias,

habilitaciones, atribuciones, anotaciones y

certificados de pilotos, instructores, examinadores y

TCP para la reducción del impacto negativo sobre

la aviación comercial y general, ocasionado por la

crisis global del coronavirus COVID-19

Air Transport

12/05/2020 Orden SND/402/2020, de 10 de mayo, por la que

se establecen medidas especiales para garantizar

el abastecimiento de antisépticos para la piel sana

que contengan digluconato de clorhexidina en la


COVID-19

Sanitizers

12/05/2020 Orden SND/403/2020, de 11 mayo, sobre las

condiciones de cuarentena a las que deben

someterse las personas procedentes de otros

países a su llegada a España, durante la situación


Travelling

12/05/2020 Orden SND/404/2020, de 11 de mayo, de medidas

de vigilancia epidemiológica de la infección por

SARS-CoV-2 durante la fase de transición hacia

una nueva normalidad

Public Information

13/05/2020 Real Decreto-ley 18/2020, de 12 de mayo, de

medidas sociales en defensa del empleo

Employment









































adoptan medidas para flexibilizar las restricciones

establecidas en el ámbito de Instituciones

Penitenciarias al amparo del Real Decreto




Prisons





2018/1139, para la extensión de los periodos de

validez de las verificaciones de línea y de los

entrenamientos periódicos de gestión de recursos

de cabina de las tripulaciones de vuelo de los

operadores de transporte aéreo comercial, en



Air Transport




Decreto-ley 15/2020, de 21 de abril, de medidas

urgentes complementarias para apoyar la

economía y el empleo

Economic Impact and

Employment – Ratification




Decreto-ley 16/2020, de 28 de abril, de medidas

procesales y organizativas para hacer frente al

COVID-19 en el ámbito de la Administración de

Justicia

Courts – Ratification


prorrogan los criterios para la aplicación de una






Borders








































15/05/2020 Orden TMA/410/2020, de 14 de mayo, por la que

se limita la entrada en España a las aeronaves y

buques de pasaje a través de los puntos de entrada

designados con capacidad de atención a

emergencias de salud pública de importancia

internacional

Air and Maritime Transport


se establecen medidas especiales para la

inspección técnica de vehículos

Vehicle Inspection



ámbito nacional establecidas tras la declaración del

estado de alarma en aplicación de la fase 2 del


Back-to-Normal Plan


se amplía la relación de puntos de entrada



internacional

Air Transport


se actualizan las medidas en materia de

ordenación general de la navegación marítima

adoptadas durante el estado de alarma para la


COVID-19 al proceso de desescalada

Maritime Transport

20/05/2020 Corrección de errores del Real Decreto-ley

17/2020, de 5 de mayo, por el que se aprueban

medidas de apoyo al sector cultural y de carácter

tributario para hacer frente al impacto económico y

social del COVID-2019

Taxation and Cultural Sector

20/05/2020 Resolución de 19 de mayo de 2020, de la

Secretaría de Estado de Economía y Apoyo a la

Empresa, por la que se publica el Acuerdo del

Consejo de Ministros de 19 de mayo de 2020, por

el que se instruye al Instituto de Crédito Oficial a

poner en marcha el cuarto tramo de la línea de

avales aprobada por el Real Decreto-ley 8/2020, de

17 de marzo, y se establece que sus beneficiarios

sean las pequeñas y medianas empresas y

autónomos afectados por las consecuencias

económicas del COVID-19













































se adoptan medidas relativas a la prórroga de las

autorizaciones de estancia y residencia y/o trabajo

y a otras situaciones de los extranjeros en España,

en aplicación del Real Decreto 463/2020, de 14 de




Immigration


se regulan las condiciones para el uso obligatorio

de mascarilla durante la situación de crisis sanitaria


Masks


se modifican la Orden TMA/384/2020, de 3 de

mayo, por la que se dictan instrucciones sobre la

utilización de mascarillas en los distintos medios de

transporte y se fijan requisitos para garantizar una

movilidad segura de conformidad con el plan para

la transición hacia una nueva normalidad; y la

Orden TMA/419/2020, de 18 de mayo, por la que

se actualizan las medidas en materia de

ordenación general de la navegación marítima

adoptadas durante el estado de alarma para la


COVID-19 al proceso de desescalada

Back-to-Normal Plan

Maritime Transport




Decreto-ley 17/2020, de 5 de mayo, por el que se

aprueban medidas de apoyo al sector cultural y de

carácter tributario para hacer frente al impacto


Tax matters

Cultural industries


se flexibilizan ciertas restricciones derivadas de la

emergencia sanitaria provocada por el COVID-19 a

pequeños municipios y a entes locales de ámbito

territorial inferior

Back-to-Normal Plan













































23/05/2020 Orden JUS/430/2020, de 22 de mayo, por la que se

activa la Fase 2 del Plan de Desescalada para la

Administración de Justicia ante el COVID-19

Courts






COVID-19



se prorrogan los controles en las fronteras

interiores terrestres, aéreas y marítimas con motivo

de la situación de crisis sanitaria ocasionada por el

COVID-19

Borders


se modifican diversas órdenes para una mejor


COVID-19 en aplicación del Plan para la transición

hacia una nueva normalidad

Back-to-Normal Plan


se prorroga la Orden TMA/410/2020, de 14 de

mayo, por la que se limita la entrada en España a

las aeronaves y buques de pasaje a través de los

puntos de entrada designados con capacidad de

atención a emergencias de salud pública de

importancia internacional



































se modifica la Orden SND/399/2020, de 9 de mayo,

para la flexibilización de determinadas restricciones

de ámbito nacional, establecidas tras la declaración

del estado de alarma en aplicación de la fase 1 del


y la Orden SND/414/2020, de 16 de mayo, para la





Back-to-Normal Plan





internacional

Maritime Transport

27/05/2020 Real Decreto-ley 19/2020, de 26 de mayo, por el

que se adoptan medidas complementarias en

materia agraria, científica, económica, de empleo y

Seguridad Social y tributarias para paliar los

efectos del COVID-19

Support to industries and

groups damaged by COVID-19


se declara luto oficial por los fallecidos como

consecuencia de la pandemia COVID-19

National mourning


General de Aviación Civil, por la que se pone fin a

la adjudicación directa del servicio de transporte

aéreo en las rutas aéreas Palma de Mallorca-

Menorca y Palma de Mallorca-Ibiza durante el

estado de alarma declarado con motivo del COVID-

19

Air Transport


General de Aviación Civil, por la que se pone fin a

la adjudicación directa del servicio de transporte

aéreo en determinadas rutas aéreas del

Archipiélago Canario durante el estado de alarma

declarado con motivo del COVID-19

Air Transport









































marzo, por la que se establecen instrucciones

sobre gestión de residuos en la situación de crisis

sanitaria ocasionada por el COVID-19 y la Orden

SND/414/2020, de 16 de mayo, para la





Waste Management

Back-to-Normal Plan





internacional

Maritime Transport




Decreto-ley 18/2020, de 12 de mayo, de medidas

sociales en defensa del empleo



se adoptan exenciones en el ámbito de las

licencias de pilotos de aeronaves ultraligeras con

motivo de la situación de crisis sanitaria ocasionada

por el COVID-19

Air Transport






Back-to-Normal Plan

02/06/2020 Orden SND/487/2020, de 1 de junio, por la que se

establecen las condiciones a aplicar en las fases 2

y 3 del Plan para la Transición hacia una Nueva

Normalidad en materia de servicios aéreos y

marítimos


Back-to-Normal Plan





































II. Employment Law FAQs 1. Are there any new legal Health and Safety obligations?

General obligations continue to apply adapted to the new situation.

It is advisable that Health and Safety service providers update any assessments/protocols/measures

in accordance with Health Authorities requirements for workplaces (e.g. safety distance, Personal

Protective and Safety Equipment (PPE), disinfection protocols, etc.).

For companies that did not have remote working processes in place, the obligation to evaluate risks

during remote working will be complied with through voluntary risk auto-assessment carried out by

employees.

2. What are the general Health and Safety obligations on employers in Spain?

Employers must take all necessary and appropriate measures to protect the health of their employees.

Coronavirus COVID-19 particular situation: employers should provide all necessary protection and

hygiene products and adopt specific cleaning and health and safety protocols. Employers must also

have an adequate supply of individual protection equipment, especially gloves and masks, for staff

when indicated by the external prevention service. The use of mask will be mandatory unless the

minimum social distance of 2 metres can be maintained.

Employers must also inform and train their employees about the measures to be adopted to reduce

existing risks.

Coronavirus COVID-19 particular situation: employers should issue updated, timely protocols on:

• the measures implemented by the company about the virus;

• the preventive sanitation measures to be followed by the employees;

• the measures to be adopted to reduce the risk of being infected; and

• how to proceed if an employee has any symptoms/is diagnosed with the virus or has been exposed

to a restricted area.

The main key hygiene and/or infection prevention measures that employers have to take to ensure a

safe workplace when the return to the workplace is possible are the following:

• It is essential to reinforce personal hygiene measures in all areas of the workplace.

• The necessary means should be provided by the company to the employees allowing them to adopt

adequate personal hygiene measures.

• The necessary means should be put in place to ensure the cleanliness and hygiene of the

workplace and each workstation. Cleaning should be intensified in relation to normal practice.

Policies for cleaning and disinfecting workplaces and equipment are important preventive

measures. It is crucial to ensure correct cleaning of surfaces and spaces, trying to ensure that all

surfaces are cleaned daily, with emphasis on those with frequent contact such as door handles,

railings, buttons, etc.


• Special attention should be paid to the protection of the working personnel carrying out the cleaning

tasks.

• Periodic ventilation of the workplace (at least daily and for a minimum period of 5 minutes each

time).

• Reinforce the cleaning of air filters and increase ventilation.

From the side of the employees, the following measures must be highlighted:

• Hand hygiene (at least 40 seconds) with soap, water and hydroalcoholic solution is the main

prevention measure.

• Cover your nose and mouth with a tissue when you cough and sneeze and to dispose of it in a

covered, pedal bin. If tissues are not available, use the inside of the elbow to avoid the

contamination of the hands.

• Avoid touching your eyes, nose or mouth.

• Maintain the workplace tidy to facilitate its cleaning.

• Avoid greeting with physical contact.

• Do not use individual protection equipment or professional tools belonging to other employees.

• Maintain a social distance of 2 meters.

The above measures are without prejudice to other measures that the external prevention service has

considered that must be implemented.

3. When is the employer obliged to close its premises?

Companies' premises shall be closed if a serious, imminent and unavoidable risk of spreading of

coronavirus COVID-19 exists or when required by the authorities (e.g. following a formal decision from

the government).

4. Are employees allowed to go to work?

Employers must implement remote working if technically and reasonable possible with a proportionate

effort. Where possible, remote working will have preference over the return to the workplace during

three months after the termination of the State of Alarm.

Nevertheless, when company’s premises are not obliged to continue total or partially closed, employers

may restart orderly and gradually work from the office but always complying with its health and safety

obligations and under the principle of minimization of the risk.

Restarting work from the office should be carried out taking into account the company’s needs but

always complying with its health and safety obligations. Employers must take all necessary and

appropriate measures to protect the health of their employees and adopt specific cleaning and health

and safety protocols. Employers must also inform and train their employees about the measures to be

adopted to reduce existing risks.


5. What options do employers have and/or what are you seeing in terms of re-opening the

workplace e.g. phased returns, rotating shifts, staggered working hours, etc.?

Where remote working is not possible and the company's premises are not obliged to continue total or

partially closed, the return to work must be guided by the principle of minimization of the risk

guaranteeing employees’ health. The return to work should be orderly and gradual. Activities implying

risk of agglomeration will be the last ones to be restarted.

Companies should plan the activity complying with their health and safety obligations and

guaranteeing the interpersonal distance of 2 metres, stagger the working schedules as much as

possible if the interpersonal distance of 2 metres is not possible, grant facilities to allow the remote

working and teleconferences, avoid workers movements and travels, etc.

6. What are the key things that employers have to consider in relation to the reopening of

workplaces and social distancing in the workplace (e.g. open plan or spacing of desks, use of

shared equipment, limited access to communal facilities, canteen / restaurant, etc.)?

The social distancing in the workplace should be 2 metres not only in the workstation but also in

common areas. In any case, avoiding crowding in common places.

Other recommended organizational and technical measures are the following:

• The implementation of the necessary measures to minimise contact between employees and

customers or the public that may attend the workplace,

• The staggering of the working schedules

• The implementation of tasks redistribution and teleworking.

• The workplace entrance and exit should be organized in a staggered manner to avoid crowding at

the entrance to the workplace and on public transport. Differentiated entrance and exit areas to the

workplace should be established whenever possible and should be adequately marked in order to

avoid crossings of people.

• Companies should avoid the registration of the working hours by means of fingerprint.

• To the extent possible, most vulnerable employees should be the last ones to come back to the

office.

Nevertheless, it is crucial to analyze the specific measure on a case by case basis to the extent that

the Government has approved some specific organizational and health and safety measures to be

applicable depending on the specific industry or activity sector.

7. Reduction or suspension of working hours

In case of a reduction of the activity, employers may follow a formal process for the suspension of

employment contracts, or the reduction of working hours that allows employees to get unemployment

benefits. The grounds justifying this measure should be temporary economic, technical, organisational

or production reasons.

This process requires the preparation of the documentation justifying this decision. Likewise, a

consultation period with the workers’ representatives must be followed.


The suspension/reduction of working hours can be implemented even if no agreement with the

workers’ representatives is reached. The measure will be in force after the company notifies the

Labour Authority the outcome of the consultation period. Having said this, it is advisable to reach an

agreement as, not doing so would increase the risk of the measure being challenged in court.

Companies which had implemented a temporary suspension of employment contracts/temporary

reduction of the working hours due to force majeure, as a consequence of coronavirus COVID-19

crisis may continue implementing it until 30 June 2020 provided that the grounds for the

suspension/reduction remain.

Companies which need maintain the suspension of employment contracts/reduction of the working

hours after 30 June 2020, should implement a new procedure of suspension of employment

contracts/reduction of the working hours based on economic, technical, organisational or production

reasons.

Companies that had implemented a collective suspension procedure of employment contracts or

reduction of the working hours due to force majeure, are entitled to reductions in the payment of the

Social Security contributions during the collective suspension procedure but they also shall be subject

to commitment by the company to maintain the job positions for a period of six months from the date

the activities are resumed, this meaning the effective return to work of workers affected by the

measures. Such undertaking would be breached if any of the workers affected are made redundant or

have their employment contracts terminated.

Such undertaking would not be breached if an employment contract is terminated due to a fair

disciplinary dismissal, voluntary resignation, death, retirement, or permanent inability to work, total or

absolute, or severe disability of the worker, or due to the ceasing of calling seasonal permanent

workers back to work, where this does not mean dismissal but suspension of the relevant contract. In

particular, for the case of fixed-term contracts, the commitment above would not be breached where

the contract is terminated due to expiration of the term thereof, or because of the completion of the

work or service that is the subject matter thereof, or where the activity subject to the contract cannot

be immediately performed.

Any companies breaching their commitment to maintain jobs shall reimburse the whole amount of any

social security contributions they were exempt from paying, plus any applicable surcharge and delay

interests, in accordance with Social Security collection regulations, upon relevant action being taken

by the Labour and Social Security Inspectorate in order to verify the infringement, and determine the

amounts to be reimbursed.

8. What happens with an employee who must care for dependents (e.g. due to the closure of

schools)?

Employees will be entitled to adapt their employment conditions (e.g. flexible working hours, change of

shifts, changes to working schedule, etc.). Employees may reduce their working schedule up to

100%. This right will be also in force for three months after the termination of the State of Alarm.

Employees who were already enjoying a reduction of working hours may modify it to adapt it to their

needs or, even, waive this right.


9. Are self-quarantine and sickness situations covered by Spanish Social Security entities?

Quarantine and sickness linked to coronavirus COVID-19 will be considered a work-related accident

for the purposes of Social Security benefits, if it is duly documented by official medical services.

10. What happens with the Social Security contributions?

The Social Security Treasury Department (TGSS) may grant, upon request, moratoria of six months,

without interest, to companies and self-employed workers included in any Social Security scheme,

who request it and meet the requirements that will be established by Order of the Ministry of Inclusion,

Social Security and Migrations.

The moratorium will relate to Social Security contributions and joint collection items for the months of

April, May and June 2020 in the case of companies, and May, June and July 2020 in the case of

self-employed workers, and provided that the activities they carry out have not been suspended due to

the State of Alarm.

The incorrect recognition of moratoria will give rise to their ex officio review and, without prejudice to

the corresponding administrative or criminal liability, the contributions will be paid plus the penalty

charge and interest established in the General Social Security Collection Regulations.

In addition, companies and self-employed workers, provided they do not have any other deferral in

effect, may apply for deferred payment of their Social Security debts whose statutory period for

payment is between April and June 2020. The application should be made within the first ten calendar

days of each of the regulatory periods of payment. A surcharge of 0.5% will apply.

The postponement of payments cannot be requested with regard to amounts subject to moratoria.

11. What happens with employees who have just been hired and are terminated or employees who

have resigned from their previous employer entity because of an offer letter but are not then

hired in the new company?

Employees whose contracts are terminated after 9 March during the probationary period will legally

qualify as unemployed and they will, therefore, be entitled to unemployment benefits provided that

they have contributed to the Social Security System within the previous years for the minimum period

required to obtain unemployment benefits.

Likewise, employees who voluntarily terminated their last employment contract on or after

1 March 2020 because they have been provided an offer letter from another company will legally

qualify as unemployed if the new employer decides not to hire them due to the COVID-19 crisis.

12. Can companies make positions redundant as a consequence of the COVID-19?

The force majeure and the economic, technical, organizational or productive grounds linked to COVID-

19 may not be qualified as fair to justify the termination of the employment contracts. In principle, this

restriction will be in force until 30 June 2020.


III. Privacy Law FAQs 1. Do the EU Regulation 2016/679 (GDPR) and the Spanish Fundamental Act 3/2018 (NLOPD)

remain applicable?

Yes, they do. The Spanish Data Protection Commissioner (AEPD) has clarified that they are fully

applicable despite the exceptional circumstances. By the beginning of May 2020 it even issued a

press release warning against practices (e.g. some forms of testing) that may side-line privacy laws

and regulations.

2. Are employees obliged to notify to employers they test positive for COVID-19?

Yes. The AEPD has made clear that, according to its interpretation of Spanish Law 31/1995 on the

Protection against Risks at the Workplace (LPRL), employees do have this obligation.

3. Shall companies freely identify, in front of colleagues and third parties, the employees that

have tested positive for coronavirus COVID-19?

No, they should not. They can announce for general protection purposes that “someone” has tested

positive for coronavirus COVID-19 and adopt remediation measures but should not single out specific

employees.

4. Can the health authorities release regulations allowing companies to process health

information beyond what is normally authorised by GDPR and NLOPD?

Yes, they can, and AEPD will support those regulations. In the absence of them, companies should

be careful in not going beyond what GDPR, NLOPD and LPRL usually allow. Epidemiological studies

and research about personal connections of employees fall within the domain of the health authorities,

not of everyone else. The string of Orders issued (and continuously updated to reflect the progress of

certain areas) by the Ministry of Health in May 2020 to regulate the back-to-work period do actually

include provisions instructing companies in certain sectors (e.g. restaurants, retail stores) to report

symptoms of COVID-19 detected in their staff and to send them off for medical assessment.

5. If lawfully obtained, can companies process information about an employee testing positive for

coronavirus COVID-19?

Yes, but only in a limited way for prevention of further infection at the workplace.

6. Should security staff check employees' temperature?

No. Health data collection should be done in principle by medical professionals.

7. Is fit/non-fit information, without any association to other details like fever etc., considered

health information in Spain?

No, it is not. Using such "organisational information" may also serve to protect the privacy of

employees and help companies to handle risks in a simpler manner.


IV. Business Operations FAQs 1. Is COVID-19 considered a Force Majeure event?

The Spanish government has considered it to be a force majeure event in the context of employment

law in certain circumstances, but this statement has no direct impact on civil and commercial

contracts. This needs to be examined in the light of the specific circumstances of each particular

case. Under Spanish law, if performance is not impossible, but merely very difficult or very onerous,

force majeure may probably not be applicable and other alternatives may arise.

2. The existence of an order from the Spanish authorities prohibiting a given activity is

considered a "force majeure" event?

It would depend on when the contract was executed and on the other circumstances of the case. In

certain cases, it may rather lead to a bilateral suspension in the performance of the contract for lack of

reciprocity.

3. Could the COVID-19 crisis trigger the amendment or termination of agreements on the basis of

material adverse change (rebus sic stantibus clause)?

The general rule according to Spanish law is that agreements must be performed in its terms (pacta

sunt servanda). However, according to the case law, the amendment (not termination) of an

agreement is exceptionally possible if:

• It is a successive term agreement (tracto sucesivo) or a single term agreement (tracto único) with

the deferred performance.

• The new circumstances are supervened (i.e. occurred after the execution of the agreement and

before its fulfilment).

• The new circumstances were unpredictable and not attributable to any party to the agreement.

• The new circumstances affect the economic rationale (base económica) of the agreement, breaking

the balance of obligations (equilibrio de prestaciones) and making unreachable the original purpose

of the contract.

4. Do factories have to close down?

No, they may continue their operations under appropriate safety schemes.

5. Is transport blocked?

No. There are, however, strong restrictions on travel of people by air, train and ship (including limiting

the ports and airports that aircraft/vessels coming from abroad can call at), but all means of transport

remain operative. In particular, the use of masks is mandatory. There are also strict restrictions for

border crossing and a 14 day quarantine may apply to people entering Spain (although it has been

announced that it shall be lifted by 1st July 2020). Transport of products remains fully operational.


6. Are restaurants and bars closed?

Most of them may have re-opened by the end of May. In territories under the Phase 1 only bar

terraces may be opened with 50% of their capacity. In territories in Phase 2, dine-in is admitted,

subject to a harsh reduction in the number of tables and people. In territories in Phase 3, a further

flexibility (indoors 50%, terraces 75%) do apply.

7. Are schools and university closed?

They shall remain mandatorily closed except for administrative and preparatory tasks in territories

within Phase 1 and Phase 2. Spanish Ministry of Health has granted freedom to regional authorities to

decide on reopening times by themselves, especially from Phase 3 onwards.

8. Are sports venues closed?

Their status depends on the profile of the people practicing sport (amateur, federated, professional,

top athlete), the type of activity (with professionals having additional allowances) and of the territory

inside Spain where the venues are placed.

9. Are museums, cinemas and theatres closed?

In areas covered by Phase 1 measures, limited openings with reduced attendance have been

authorized for outdoor and indoor venues in which cultural activities are held (e.g. drive-in cinemas). In

areas where Phase 2 measures do already apply, reopening of museums and cinemas is allowed

subject to strong restrictions (although management is often adopting a slower pace, with many venue

planning to postpone the reopening until the beginning of June). These restrictions are further eased

in Phase 3.

10. Are retail premises allowed to open?

The Phase I of the back-to-work program foresees the opening of some premises closed by the State

of Alarm declaration (mainly small retail premises) under strict and different conditions. Car

dealerships, gardening centers and car safety testing centers can exceed that limit, the visit to them

being subject on the other had to pre-booking requirements. Big department stores that reduce the

surface they use to 400 m2 can also reopen if located in an area where Phase 1 measures do apply.

Phase 2 and Phase 3 allow for further flexibility.

11. Are prisons operational?

Yes, although there are limitations related to visits and to authorizations to go to the outside.

12. Have additional measures related to Public Procurement by the authorities been approved?

Suspension and resumption of public procurement proceedings

Additional Provision 3 of Royal Decree 463/2020, declared the suspension of all administrative

proceedings initiated by public sector entities as from 13 March 2020, including, as a general rule,

public procurement proceedings. Notwithstanding, this general rule had an exception in the case of

tendering proceedings aimed at contracting goods and services (i) for the fight against COVID-19; or


(ii) which were indispensable for the protection of the general interest or for the basic operation of the

services.

Recently, Additional Provision 8 of Royal Decree-Law 17/2020 (i) lifted the suspension of existing

public procurements proceedings imposed by Royal Decree 463/2020, provided that the process of

the administrative files is made by electronic means, and (ii) expressly authorized the initiation of new

public procurements proceedings, provided that the process is also carried out by electronic means.

These new measures are in force as from 7 May 2020.

In addition, article 9 of the new Royal Decree 537/2020 foresees that as from 1 June 2020, the

administrative terms suspended due to the approval of Royal Decree 463/2020 shall be resumed or

shall restart (from cero) in case a legal rank regulation provided for such effect. This measure shall

imply that all public procurement proceedings (not only the ones processed by electronic means) shall

not longer be affected by suspensions or interruption measures.

Especial administrative appeals on public procurement matters

Additional Provision 8 of Royal Decree-Law 17/2020 lifted the suspension on the possibility of initiating

especial administrative appeals on public procurement matters as from 7 May 2020.

Use of emergency proceedings for the tender of public contracts related to the fight against

COVID-19

Article 16 of Royal Decree-Law 7/2020 expressly authorized any public entity to use “emergency

tendering proceedings” in order to award public contracts related to the fight against COVID-19.

Emergency tendering proceedings would entitle contracting authorities, without the obligation to

process a public procurement contracting file, to resolve or decide on the execution and contract of

what is necessary to fight COVID-19, and allows for the possibility that contracts be directly approved

and granted, in whole or in part, without being subject to the formal requirements set out under the

general public procurement regulations.

Extraordinary measures in relation to existing public contracts affected by the situation

created by COVID-19 or due to the measures approved by Public Administrations

Article 34 of Royal Decree-Law 8/2020, approves certain compensation extraordinary measures

regarding public contracts which meet the following requirements: (i) public contracts entered into with

entities belonging to the public sector; (ii) public contracts of the following kind (a) services and supply

contracts for the performance of successive provisions or for the performance of provisions of a

different nature (e.g. single provision); (b) works contracts; and (c) works concessions or services

concessions; and (iii) public contracts in force as of 18 March 2020, date of entry into force of Royal

Decree-Law 8/2020. These measures have already been amended a few times since their approval

(i.e. in 2 April and 7 May 2020).

Provided certain specific requirements established in article 34 of Royal Decree-Law 8/2020 are met,

the measures would be the following:

• Services and supply contracts for the performance of successive provisions which execution would

have become impossible (as a result of the situation created by COVID-19 or due to the measures


approved by the central government, the regional or the local administration): (i) the suspension of

the contract, and (ii) the compensation, by the contracting entity, of certain items to the contractor

(e.g. wages, expenses related to maintenance of machinery, insurances or guarantees, etc.).

• Services and supply contracts for the performance of provisions of a different nature which

execution would have become impossible (as a result of the situation created by COVID-19 or due

to the measures approved by the central government, the regional or the local administration): (i)

the contract term is extended for, at least, a period equal to the time lost, unless the contractor

would request a shorter one, and (ii) the compensation, by the contracting entity, of additional salary

expenses in which the contractor would had effectively incurred, as a consequence of the time lost,

up to a maximum amount of 10% of the initial price of the contract.

• Construction public contracts which execution purpose would not have been lost or made

impossible (as a result of the situation created by COVID-19 or due to the measures approved by

the central government): (i) the suspension or extension of the duration term for the final delivery of

the works, and (ii) the compensation, by the contracting entity, of certain items to the contractor

(e.g. wages, expenses related to maintenance of machinery, insurances or guarantees, etc.).

• Works concession public contracts which execution would have become impossible (as a result of

the situation created by COVID-19 or due to the measures approved by the central government, the

regional or the local administration): restoration of the economic balance of the concession, either

(i) by the extension of the original contract term to up to 15%, or (ii) by amendment of any contract

clauses of economic content of the contract.

Preferential processing regarding the refusal or granting of extraordinary measures

established under article 34 of Royal Decree-Law 8/2020

Royal Decree-Law 16/2020 gives preferential processing to certain judicial proceedings, amongst

which must be highlighted those regarding appeals against resolutions approved by the Administration

rejecting the granting or refusal of support and compensation measures requested by applicants in the

context of the extraordinary measures approved during COVID-19 (e.g. reject of compensation

applications based on article 34 Royal Decree-Law 8/2020).

13. Is the period to return goods purchased online suspended?

Yes. During the State of Alarm or its extensions, the deadlines for the return of products purchased by

any modality, either in person or online, are interrupted. The period will be resumed when the State of

Alarm or its extensions expire.

14. Have the new regulations introduced any general extensions in the terms/delays applicable to

administrative procedures?

Initially, the government declared that all administrative procedures should be deemed suspended

until the State of Alarm declaration remains applicable. However, later it clarified that such

suspension should not apply to certain procedures like the ones related to COVID-19 related activities.

There were, however, some exceptions to the general rule (see also section on Tax Law). As part of

the back-to-work program, the Government approved measures to finish the suspension of

administrative procedures’ terms as from the 1st June 2020.


15. Have measures related to electronic communications services been approved?

Certain limitations were established on extraordinary commercial campaigns and on the subscription

to electronic communications services requiring number portability. During the State of Alarm, landline

and mobile number portability operations that were not in progress were subject to restrictions. As part

of the back-to-work program, the Government has approved measures lifting these restrictions.

16. Have any restrictions been adopted on the performance of clinical tests?

Tests must be carried out on prescription in accordance with the instructions of the health authorities.

In addition, all public and private testing centres must report positive cases of COVID-19 to regional

health authorities. The acquisition of materials for diagnostic tests by public and private entities must

be notified to the regional authorities, indicating the type of device, the number of units and the

intended use.


V. Curfew FAQs 1. Are there any restrictions on the free movement of people inside the country?

Yes. As a general principle, people shall remain at home whenever possible. Within Phase 1 areas,

people are allowed to walk for up to one hour (once per day, within one kilometer around their

domicile) and to practice sports for up to four hours (once per day, within the administrative

boundaries of the place where their domicile is based). These allowances shall be exercised within

strict time bands allocated to each age group. Time bands are lifted in places with smaller populations.

Within Phase 2 areas (and even more within Phase 3 areas), additional flexibility is allowed, however.

See other exceptions to the main principle below.

2. Are there any exceptions to the general principle of staying at home?

Yes, namely the following ones (that shall be done individually, except when accompanying disabled

people, aged people or children, of if there is a strong justification for doing so):

• Procurement of food, pharmaceuticals and basic needs.

• Assistance to health centres, services and establishments.

• Travelling to the place of work to perform their work, professional or business.

• Return to the place of permanent residence.

• Assistance and care for the elderly, minors, dependents, disabled persons or particularly vulnerable

persons.

• Moving to financial and insurance entities.

• Due to force majeure or a situation of necessity.

• Any other activity of a similar nature.

In addition, special exceptions have been established for maintenance and harvesting of vegetable

gardens.


VI. Tax Law FAQs 1. Which is the formal trigger of the new tax law measures applicable during the COVID-19 crisis?

There are actually nine triggers:

• Spanish Royal Decree-Law 7/2020, stating several measures to facilitate the request of deferrals for

tax payments in the case of small companies;

• Spanish Royal Decree 463/2020 declaring the State of Alarm (as amended by Royal

Decree 465/2020);

• Spanish Royal Decree-Law 8/2020 of urgent and extraordinary provisions to address the economic

and social impact of COVID-19;

• Spanish Royal Decree-Law 11/2020 adopting urgent additional measures in the social and

economic sphere to confront COVID-19;

• Spanish Royal Decree-Law 14/2020 extending the deadline for the filing and payment of certain tax

returns; and

• Spanish Royal Decree-Law 15/2020 of urgent complementary measures to support the economy

and employment.

• Spanish Royal Decree-Law 17/2020 approving support measures for the cultural sector and tax

measures to address the economic and social impact of the COVID-19.

• Resolution of 20 May 2020, of the Congress of Deputies, ordering the publication of the Agreement

authorising the extension of the state of alarm declared by Royal Decree 463/2020, of 14 March.

• Spanish Royal Decree-Law 19/2020 adopting complementary measures in agricultural, scientific,

economic, employment and social security and tax matters to mitigate the effects of COVID-19.

2. Which are the specific extensions of terms/delays approved for tax procedures?

The deadlines for tax obligations derived from tax proceedings which had not concluded or are

communicated as from 18 March 2020 shall be extended until 30 May 2020 unless the applicable

regulation provides for a longer deadline.

The time period for filing economic-administrative claims and appeals for reversal governed by the

Spanish General Tax Law will start from 30 May 2020 if the time period for filing the appeal or claim

had not elapsed as of 13 March 2020.

3. What are the conditions to defer tax payments?

Royal Decree-Law 7/2020 (amended by Royal Decree-Law 19/2020) foresees that all tax returns to be

filed between 13 March and 30 May 2020, will be granted, upon request, a deferral of payment of

six months without accruing delay interest during the first four months. In this regard, the request must

relate to tax returns of less than EUR30,000 and the revenue obtained by the taxpayer in 2019 must

not exceed EUR6,010,121.04.


Royal Decree-Law 14/2020 establishes an extension on the deadline for filing and paying of tax

returns with pending deadlines as of 15 April, until 20 May 2020, for companies with a volume of

transactions in 2019 under EUR600,000.

4. Is it possible to answer queries/make filings before the extended terms arrive?

Yes.

5. Does the extension have any impact on the authorities and their rights within the tax

procedures?

Yes. The period within 18 March 2020 and 30 May 2020 shall not be computed for the purposes of

the maximum time period the Tax Authorities have to issue a final resolution in a tax audit, penalty

procedures and administrative appeals, although during said period the Tax Authorities may carry out

any essential procedures.

Royal Decree-Law 8/2020 also foresees that the statute of limitations shall be suspended in the time

period running from 18 March 2020 to 30 May 2020.

Other specific rules also apply.

6. Do the new measures include any tax benefit on the donation or supply of healthcare material?

Yes. Royal Decree-Law 15/2020 establishes that until 31 July 2020 a 0% VAT rate will be applied to

the donation or supply of a closed list of healthcare material, provided that the recipient is a public law

entity, clinics and hospitals, or private entities of a social nature. As a result of the application of the

0% VAT rate the right to deduct input VAT will not be limited.

This 0% VAT rate is also applicable on the import and intra-community acquisitions of the closed list of

healthcare material, carried out by public law entities, clinics and hospitals, or private entities of a

social nature.

7. Do the new measures include any tax benefit on donations to charitable entities?

Yes. Royal Decree-Law 17/2020 has increased personal Income tax credits on donations to qualified

charitable entities from 75% to 80% of the first EUR 150. and from 30% to 35% for any excess thereof.

The deduction raises from 35% to 40% when the amount of donations in favour of the same entity is

maintained or increased during the two preceding years.

8. Is it possible to file the Corporate Income Tax return even if a company has not been able to

approve the financial statements?

Royal Decree-Law 19/2020 has established the possibility for taxpayers who have not been able to

approve their financial statements in due time of filing the Corporate Income Tax self-assessment

based on the financial statements available at the voluntary period for filing. Subsequently, when the

financial statements are approved and the final accounting profit is known, a second self-assessment

will be submitted before 30 November 2020. Delay interest are accrued (calculated from the end of the


voluntary period for filing), if from the second self-assessment derives an amount payable to the Tax

Authorities.

9. When will the tax procedures resume?

The resolution of 20 May 2020, of the Congress of Deputies has established that the suspension

procedural deadlines of the courts will be lifted with effect from 4 June 2020. In addition, the

calculation of administrative time limits which have been suspended shall be resumed with effect from

1 June 2020.


VII. Banking, Financial Markets and Insurance FAQs

1. Have any measures related to the financial markets been approved by the Spanish authorities?

The Spanish securities markets authority (CNMV) banned the creation or increase of net short

positions on Spanish shares admitted to trading on Spanish trading venues (Stock Exchanges and

Alternative Investment Market) from 17 March until 18 May 2020 inclusive.

Although the prohibition has ceased to apply on 18 May 2020 at 11:59 PM, the new notification

threshold of 0.1% of the issued share capital, set by ESMA on 16 March 2020, is still in force.

The CNMV has issued guidance on general shareholders meetings of listed companies in view of the

health situation caused by COVID-19.

2. Are citizens allowed to go to banks or insurance entities?

Yes. They continue its operations, although special timetables and procedures have been established

by most entities.

3. Have other related measures been put in place?

The ESMA has published some recommended actions related to business continuity planning, market

disclosure, financial reporting and fund management for financial market participants.

The BCE has provided temporary capital and operational relief, which implies some Pillar Guidance

recommendations relaxation. Partially use of capital instruments different to CET1 will be allowed.

The EBA has issued a statement to explain a number of interpretative aspects on the functioning of

the prudential framework in relation to the classification of loans in default, the identification of

forborne exposures, and their accounting treatment to help ensure consistency and comparability in

risk metrics across the whole EU banking sector. The EBA has also reminded financial institutions of

their consumer protection obligations, temporarily lifted some reporting obligations for payment service

providers (PSPs), and called on PSPs to raise their contactless payment thresholds to the legal limit.

EIOPA has issued recommendations on supervisory flexibility regarding the deadline of supervisory

reporting and public disclosure of insurance and reinsurance undertakings.

Spanish banking regulations have been amended to allow broker-dealers, payment institutions and

electronic money institutions to transform into banks.

The Spanish banking authority (Bank of Spain) and CNMV decided to suspend face-to-face attention

to the general public and reception of physical documentation at their premises as from Monday,

16 March and, therefore, only online submission of documentation was available.

However, the Bank of Spain informed last 1 June 2020 that it was going to resume gradually face-to-

face public service at its premises as the cities in which they are located have reached Phase 2 of the

"Transition plan towards a new normality" which was approved by the Council of Ministers on 28 April


2020. In this sense, attendance will be by prior-appointment only, except in the case of presentation of

documents at the Registry and transactions by holders of current accounts at the Bank of Spain.

The Spanish AML/CTF authority (i.e. SEPBLAC) issued a statement in which declares that it takes into

consideration the extraordinary circumstances derived from the current public health emergency

situation in Spain and understands that it may make difficult for obliged entities to comply with their

reporting obligations to the AML/CTF authority. Consequently, the SEPBLAC will duly take into

account such extraordinary circumstances in order to assess possible delays in compliance.

The CNMV has approved a resolution establishing that the suspension of administrative deadlines

provided for in Royal Decree 463/2020 does not affect the supervisory activity nor the authorisation

proceedings carried out by the CNMV that may produce favourable effects for the interested party or

any other proceedings that the Executive Committee of the CNMV may establish.

The Spanish collective investment schemes regulations have been amended to grant the CNMV the

power to require to the fund management companies to reinforce the liquidity of their portfolios and to

establish notice periods for redemptions in collective investment schemes, without having to comply

with relevant requirements on time limits and minimum amounts and the need for such requirements

to be stated in the applicable fund regulations.

The Bank of Spain has published a statement in which it announced that it will make use of

supervisory flexibility in the accounting standards of supervised financial institutions, but without

prejudicing the appropriate identification of credit impairment or the reasonable estimation of credit risk

coverage.

The CNMV has allowed examinations for the assessment of the knowledge and skills of staff in

financial institutions who provide information and advice on financial instruments to be held online

during the period in which, due to the COVID-19 crisis, on-site examinations cannot be held.

The Bank of Spain has decided that complaints procedures for bank customers, which had been

suspended by the entry into force of Royal Decree 463/2020 of 14 March 2020, declaring the State of

Alarm should be resumed. The time limits applicable to the processing of complaint procedures has

started to run again from 29 April 2020.

The CNMV has drawn up an explanatory guide to submit complaints telematically and to monitor them

with the aim of making this procedure easier and faster for investors.

The Spanish insurance and pension funds authority (DGSFP) issued an informative note for insurance

and reinsurance intermediaries informing that the new deadline for the submission of the annual

statistical-accounting documentation of tied agents, tied banking-insurance operators and insurance

and reinsurance brokers is 20 July 2020.

4. Are there any particular measures on mortgage debt moratorium?

Yes. The Spanish government has approved measures leading to the temporary suspension of the

contractual obligations arising from any mortgage loan contracted by an individual who is in a situation

of economic vulnerability (legal moratorium).


The mortgage debt moratorium only applies to:

• usual/ordinary dwellings (i.e. not including vacation or weekend homes);

• properties linked to the economic activity developed by entrepreneurs and professionals; and

• dwellings other than the usual one in a rental situation and for which the mortgage debtor, natural

person, owner and lessor of these dwellings, has stopped receiving rental income since the entry

into force of the State of Alarm, or does not receive it within one month after the end of the State of

Alarm.

The granting of the moratorium entails the suspension of the payment of the mortgage debt

instalments (principal and interests) during the term of three months and the early repayment clause in

the mortgage loans will not be applied either. No late payment interest will accrue either.

Economic vulnerable debtors are:

• people who become unemployed or, if an entrepreneur or professional, suffer a substantial loss of

income or decrease of sales (above 40%);

• people whose total family income does not exceed three times the monthly IPREM

(i.e. EUR537.84 x3) in the month prior to the application of the moratorium. This calculation shall

be increased in the case of children, people over 65 years of age, people with a disability,

dependency or illness;

• people whose mortgage loan instalments, plus the expenses and basic supplies, are higher than

the 35% of the net income of the whole family unit; and

• family units that, as a result of the COVID-19 emergency, have suffered a significant alteration in

economic circumstances in terms of the effort required to access housing (the ratio of mortgage

charges over family income has been multiplied by 1.3).

The debtors can apply for the moratorium for 15 days after the end of one month after the end of the

State of Alarm. The lenders will have to implement such moratorium within a maximum of 15 days

after the application and will have to report such moratorium to the Bank of Spain.

The application of the suspension will not require agreement between the parties, nor any contractual

novation, to take effect. However, the extension of the term of the mortgage loan must be formalised

in a public deed by the lender and registered in the Land Registry.

In addition, in order to encourage the application of measures and agreements to defer credit and loan

payments (mortgaged or unsecured), the government has incorporated a special regime for

moratorium agreements reached between lenders and their customers (conventional moratorium), as

well as extending this moratorium regime to financial leases.

A special regime is established for sectoral framework agreements concluded between lending

financial institutions (credit institutions, financial credit establishments establecimientos financieros de

crédito, real estate lenders, payment institutions and electronic money institutions) and customers.

This regime establishes that the moratorium signed between the debtor and the financial institution

under a sectoral framework agreement may agree, without prejudice to the accrual of interest agreed

in the initial loan contract, that the amount of the deferred payment be paid by: (i) redistribution of


instalments without changing the maturity date; or (ii) the extension of the expiry date by a number of

months equivalent to the duration of the moratorium.

The extension may also be agreed under the same conditions and premiums originally agreed for

payment protection or loan repayment insurance that had been taken out.

However, under no circumstances may these moratoria:

• Change the agreed interest rate.

• Charge expenses or commissions, with exceptions.

• To be marketed together with any other related or combined product.

• Establish other additional guarantees that were not included in the original contract.

The financial institution must give the debtor (on a durable medium) the proposal with simplified

information on the conditions of the loan, which must include at least: a) the legal and economic

consequences of the deferment of the loan concerned; and, if any b) the conditions for the extension

of the payment protection or loan repayment insurance originally taken out.

When the financial entity grants, simultaneously or successively, a legal moratorium and a

conventional moratorium, the conventional moratorium agreement signed with the debtor will

expressly include the recognition of the legal moratorium, suspending the effects of the conventional

moratorium until the moment in which it ends.

In addition to this public moratorium, the Spanish Banks Association and the Savings Banks

Association have announced a private moratorium by banks and savings banks integrated in such

associations of up to 12 months in mortgage debt. In this case, the moratorium affects only the

payment of the principal, but not the interest payments.

5. Have any particular measures been approved on non-mortgage debt moratorium?

Yes. The Spanish government has approved measures leading to the temporary suspension of the

contractual obligations arising from any loan or credit without mortgage guarantee (legal moratorium)

that was in force on 2 April 2020, when contracted by an individual who is in a situation of economic

vulnerability (see answer to question 4 above for the definition of economic vulnerable debtors).

The granting of the moratorium entails the suspension of the non-mortgage debt instalments (principal

and interests) for three months. No late payment interest will accrue either.

The suspension may be requested within one month after the end of the State of Alarm (current

deadline is 7 July). The lenders will have to implement the moratorium immediately after providing

evidence of the situation of economic vulnerability and report the moratorium to the Bank of Spain.

The application of the suspension will not require agreement between the parties, nor any contractual

novation, to take effect. However, if the credit or loan is guaranteed by means of any right subject to

registration different to a mortgage, the formalisation in a public deed by the lender and the

registration of the extension of the term of the loan or credit would be required.


In addition, in order to encourage the application of measures and agreements to defer credit and loan

payments (mortgaged or unsecured), the government has incorporated a special regime for

moratorium agreements reached between lenders and their customers (conventional moratorium), as

well as extending this moratorium regime to financial leases.

A special regime is established for sectoral framework agreements concluded between lending

financial institutions (credit institutions, financial credit establishments, establecimientos financieros de

crédito, real estate lenders, payment institutions and electronic money institutions) and customers.

This regime establishes that the moratorium signed between the debtor and the financial institution

under a sectoral framework agreement may agree, without prejudice to the accrual of interest agreed

in the initial loan contract, that the amount of the deferred payment be paid by: (i) redistribution of

instalments without changing the maturity date; or (ii) the extension of the expiry date by a number of

months equivalent to the duration of the moratorium.

The extension may also be agreed under the same conditions and premiums originally agreed for

payment protection or loan repayment insurance that had been taken out.

However, under no circumstances may these moratoria:

• Change the agreed interest rate.

• Charge expenses or commissions, with exceptions.

• To be marketed together with any other related or combined product.

• Establish other additional guarantees that were not included in the original contract.

The financial institution must give the debtor (on a durable medium) the proposal with simplified

information on the conditions of the loan, which must include at least: a) the legal and economic

consequences of the deferment of the loan concerned; and, if any b) the conditions for the extension

of the payment protection or loan repayment insurance originally taken out.

When the financial entity grants, simultaneously or successively, a legal moratorium and a

conventional moratorium, the conventional moratorium agreement signed with the debtor will

expressly include the recognition of the legal moratorium, suspending the effects of the conventional

moratorium until the moment in which it ends.

In addition to this public moratorium, the Spanish Banks Association and the Savings Banks

Association have announced a private moratorium by banks and savings banks integrated in such

associations of up to six months in non-mortgage debt. In this case, the moratorium affects only to the

payment of the principal, but not the interest payments. Another private moratorium has been

announced by the Financial Credit Establishments Association of up to six months with regards to

consumer credit.

6. Is the Spanish state providing any kind of financial support?

Yes, the Spanish government has approved four tranches up to a principal amount of EUR84.5 billion

under a guarantee line (i.e. a first tranche of EUR20 billion, a second tranche of EUR20 billion, a third

tranche of EUR24.5 billion and a fourth tranche of EUR20 billion) under a guarantee line for

companies and self-employed professionals (the “Guarantee Line”).


The Guarantee Line will be used to guarantee the new loans and credit-line facilities as well as

contract renewals granted by financing entities (credit institutions, financial credit establishments,

electronic money institutions and payment institutions) to companies and self-employed professionals

to meet their financing needs deriving from, inter alia, payment of wages, payment of invoices, working

capital needs and other liquidity needs, including those arising from financial or tax payment

obligations that become due and payable. In addition, the Guarantee Line not only promotes access to

liquidity through banking channels, but also through capital markets.

50% of the first tranche, 100% of the second tranche, EUR10 billion of the third tranche and 100% of

the fourth tranche of the Guarantee Line is reserved to guarantee loans and credit-line facilities

granted to self-employed professionals and SMEs.

50% of the first tranche and EUR10 billion of the third tranche of the Guarantee Line is reserved to

guarantee loans and credit-line facilities granted to companies not considered as SMEs.

EUR4 billion of the third tranche of the Guarantee Line is reserved to the issuance of promissory notes

in the Spanish Alternative Bond Market (“MARF”) by Spanish non-financial companies.

EUR500 million of the third tranche of the Guarantee Line is reserved to the Compañía Española de

Reafianzamiento, S.M.E., Sociedad Anónima (“CERSA”) to guarantee the financing needs of SMEs

through the mutual guarantee societies (sociedades de garantía recrípoca).

The Guarantee Line will be managed by the Spanish Official Credit Institute (Instituto de Crédito

Oficial (ICO)), in cooperation with the Spanish financing entities.

Loans and credit-line facilities of up to EUR50 million shall be guaranteed to the extent that the

financing entities have approved them in accordance with their own risk policies. For loans and

credit-line facilities in excess of EUR50 million, these will be guaranteed once the ICO has assessed

their compliance with regard to eligibility conditions, following the analysis carried out by the financing

entity.

In order to be eligible to request granting of the guarantees, the applicant must be a Spanish company

(and a non-financial company to go to the MARF) or self-employed professional affected by the

economic effects of COVID-19, provided that the applicant is neither in arrears in its payment

obligations as at 31 December 2019 nor under insolvency proceedings as at 17 March 2020. These

guarantees will have retroactive effects and can be applied for transactions executed on or after

18 March 2020.

The relevant guarantees will guarantee 80% of the new loans/credit-line facilities, as well as renewals

of pre-existing agreements of financing transactions with self-employed professionals and SMEs. For

other types of companies, the relevant guarantee will cover 70% of a new loan or credit-line facility,

and 60% of amounts being extended by renewals of pre-existing financing agreements.

Regarding the promissory notes issued in the MARF, they will cover up to a maximum of 70% of the

amount of each issue. For the guarantees granted by CERSA, they will be covered up to 80% with the

possibility in some cases of being raised to 90%.


The guarantee issued by the Spanish state will have a duration equal to the term of the loan or

credit-line facility being granted or renewed, with a maximum term of five years (two years for the

promissory notes issued in the MARF). The guarantee costs/fees, between 20 and 120 basis

points, will be borne by the financing entities.

Companies and self-employed professionals interested in applying for this guarantee for their

financing transactions can submit an application until 30 September 2020. For these purposes, the

interested person or company must address the Spanish financing entities with which the ICO has

signed the relevant cooperation agreements.

The financing entities must undertake to maintain the financing costs for the new loans and credit-line

facilities, as well as the renewals of the pre-existing agreements, in line with those financing costs that

were applied since the COVID-19 crisis began.

Likewise, financing entities must undertake to maintain - at least until 30 September 2020 - the

available amounts under those working capital facilities granted to all their clients and, in particular, to

those clients whose loans and facilities become guaranteed under this Guarantee Line.

Finally, financial entities are not entitled to market other financial products at the time of granting the

loans and facilities guaranteed under this Guarantee Line or establish as a condition for granting the

loans and facilities the entering into other financial products.

7. Has any extraordinary measure been adopted in relation to disposals in pension plans?

Yes. During the period of six months since 14 March 2020 (i.e. until 14 September 2020), the holders

of the pension plans may, exceptionally, dispose their consolidated rights in the following cases:

• In the event the holder is legally unemployed as a result of a temporary collective dismissal

(expediente de regulación temporal de empleo) derived from the health crisis situation caused by

COVID-19.

• In the event the holder is the owner of an establishment which has been forced to close to the

public as a result of the declaration of the State of Alarm.

• Self-employed workers who had previously been integrated into a social security system and had

ceased their activity as a result of the health crisis caused by COVID-19 or have had a reduction of

at least 75% in their turnover as a result of the health crisis caused by COVID-19 .

The amount of the sums to be disposed is capped at a monthly maximum of EUR1,613.52 for all the

pension plans that the holder has.

The request can be made for the validity of the State of Alarm plus one month, with the possibility of

extensions.

The disposal will have to take place within a maximum of seven business days from the date the

holder submits the complete supporting documentation.


VIII. Civil Litigation FAQs 1. Have civil litigation procedures been adjourned/postponed nationwide in Spain?

Yes. Scheduled proceedings have been suspended nationwide, with the exception of urgent

proceedings or those affecting fundamental rights.

This does not prevent the issuing of resolutions, nor does it affect the functioning of the Administration

of Justice (as determined by the governing bodies of the Judiciary).

2. Which are the exceptions to the general rule on postponing civil litigations procedures?

The exceptions established by the new extraordinary regulations until the State of Alarm is over are

the following ones:

• Procedures for the protection of the fundamental rights of Article 114 Law 29/1998, of 13 July,

regulating the contentious-administrative jurisdictional order, nor to the judicial authorisations or

ratifications proceedings provided for in Article 8.6 of the aforementioned law.

• Procedures of collective action and for the protection of fundamental rights and public freedoms

regulated by Law 36/2011, of 10 October, regulating social jurisdiction.

• Judicial authorisation for non-voluntary internment of mental illness people, as provided for in

Article 763 of Law 1/2000 of 7 January on Civil Procedure.

• Measures for the protection of minors as provided for in Section 158 Civil Code.

Courts may agree to take any necessary legal action to avoid irreparable damage to the rights and

legitimate interests of the parties to the proceedings.

3. Have procedural time limits been suspended or extended as well?

Yes. All the terms are suspended and the time limits interrupted for all jurisdictional orders, until 4

June 2020.

However, since 15 April it is possible to file, by electronic means, pleadings initiating proceedings or

procedural writs which are not linked to interrupted or suspended terms or deadlines.

4. How will procedural time limits be resumed once the State of Alarm ends?

Some measures have been taken under Royal Decree-Law 16/2020, published on 29 April:

• They are declared working days and open for all legal proceedings from 11 to 31 August 2020,

except for Saturdays, Sundays and public holidays.

• The terms and deadlines that were suspended by the declaration of the State of Alarm will be

recalculated, with the first day of the calculation being the next working day after the one on which

the State of Alarm ends.

• The time limits for the announcement, preparation, formalisation and lodging of appeals against

judgments or decisions terminating proceedings and which are notified (i) during the suspension of

time limits or (ii) within 20 working days following the lifting of the suspension, shall be extended by


a period equal to that provided for the announcement, preparation, formalisation and lodging of the

corresponding appeal.

On 19 May 2020 the Ministry of Justice issued a press release announcing that the Council of

Ministers, on the proposal of the Minister of Justice, had agreed to include in the agreement

requesting the extension of the State of Alarm, the lifting of the suspension of procedural time limits

with effect from 4 June.

On 23 May 2020 the Spanish Official Gazette published the Royal Decree 537/2020 extending the

State of Alarm, which provides for the lifting of the suspension of procedural deadlines upon 4 June

2020.

5. What measures have been taken with regards to restructuring and insolvency?

Royal Decree-Law 16/2020 has introduced important amendments to the provisions of the Spanish

Insolvency Act:

Measures relating to composition with creditors

During the period of one year from the date of declaration of the State of Alarm, the debtor may submit

a proposal for the modification of the agreement that is in its compliance period.

The bankruptcy judge will serve the debtor with any applications for the declaration of non-compliance

with the agreement which have been submitted by creditors within the 6 months following the

declaration of the State of Alarm, but will not admit them for processing until 3 months have passed

since the end said 6-month term. During this three-month period, the debtor may submit a proposal to

modify the agreement, which will be processed in preference to the application for a declaration of

non-compliance.

These measures will apply as well to the out-of-court payment agreements.

Extension of the debtor's duty to file for liquidation

During the period of one year from the declaration of the State of Alarm, the debtor will not have the

duty to request the opening of the liquidation phase when it is known that it is impossible to comply

with the committed payments or the obligations contracted after the approval of the composition with

creditors, provided that the debtor submits a proposal for the modification of the composition with

creditors and this is admitted for processing within this period.

These legal provisions will also apply in the event that, on the date of entry into force of this Royal

Decree-Law, a creditor has submitted a request to open the liquidation phase or a declaration of non-

fulfilment of the composition with creditors.

In the event of failure to comply with the approved or modified composition with creditors within two

years from the declaration of the State of Alarm, those claims derived from financing commitments or

the provision of guarantees by third parties that were included in the proposed agreement or in the

proposal for the modification of the agreement already approved by the judge will be considered to be

claims against the estate.


Measures relating to refinancing agreements

During the year following the declaration of the State of Alarm, a debtor who has already approved a

refinancing agreement may notify the Court of the start of negotiations to modify that refinancing

agreement, or to sign a new one, even if a period of one year has not passed since the previous

application for approval.

During the 6 months following the declaration of the State of Alarm, the judge will notify the debtor of

the requests for declaration of non-compliance with the refinancing agreement presented by creditors,

but will not admit them for processing until one month after the end of the 6-month term.

During this one-month period, the debtor may notify the Court of the start of negotiations to reach an

agreement to amend the already approved refinancing agreement, or to sign a new one, even if a one-

year period from the previous application for approval has not elapsed.

If, after three months from the notification of the commencement of negotiations by the debtor, no

agreement has been reached with the creditors, the judge will deal with the requests for default

submitted by creditors.

Special regime for the application for a declaration of insolvency

The duty to apply for a declaration of insolvency is suspended until 31 December 2020 for insolvent

debtors, whether or not they have notified the Court that they have begun negotiations to reach a

refinancing agreement, an out-of-court settlement or to obtain adherence to an advance proposal for a

composition with creditors.

Until 31 December 2020, the judges will not admit for processing the necessary applications for

insolvency proceedings that have been filed since the declaration of the State of Alarm. If, before 31

December 2020, the debtor submits an application for voluntary insolvency proceedings, the

application will be admitted in preference, even if it is submitted after the application for necessary

insolvency proceedings has been filed.

If, before 30 September 2020, the debtor has notified the court that negotiations have been initiated to

reach a refinancing agreement, an out-of-court settlement or to obtain adherence to an advance

proposal for a composition with creditors, the general regime established by law shall apply.

Financing and payments by persons especially related to the debtor

For insolvencies declared within 2 years of the declaration of the State of Alarm, the following will be

ranked as ‘ordinary claims’:

• Those derived from cash receipts from loans, credits or other businesses of a similar nature that

would have been granted to the debtor by persons considered by law to be ‘specially related’ to the

debtor.

• Claims in which persons considered by law to be ‘specially related’ to the debtor have been

subrogated as a result of payments of ordinary or privileged claims made on behalf of the debtor as

from the declaration of the State of Alarm.


Challenges to the inventory of assets and the list of creditors

In insolvency proceedings in which the Insolvency Administration has not yet presented the provisional

report, and in all those proceedings declared within 2 years of the declaration of the State of Alarm, in

the insolvency plea proceedings of challenge to the inventory of assets and rights and the list of

creditors:

The only generally admissible forms of evidence shall be documentary and expert evidence, without

the need for a hearing. These means of evidence must necessarily accompany the incidental claim

and the replies submitted.

Failure by the defendants to respond to the complaint will be considered trespassing, exception made

to public creditors.

Disposal of assets

In insolvency proceedings that are declared within the year following the declaration of the State of

Alarm and those which are in progress in said date, the auctions of goods, rights and productive units

within the liquidation phase shall be out of court, regardless of what is provided for in the liquidation

plan.

Excepted from the above is the sale at any stage of the insolvency proceedings of the whole company

or one or more productive units, which may be carried out by means of a judicial or extrajudicial

auction, or any other method of disposal authorized by the judge in accordance with the Bankruptcy

Law.

If the judge has authorized the direct disposal of goods and rights subject to special privilege or the

giving in payment or for payment of such goods, the terms of the authorization will be applied.

Approval of the Liquidation Plan

At the end of the State of Alarm, if the 15 days for making observations and/or proposals for

modification of the liquidation plan have already elapsed, the judge will immediately issue a ruling

approving the liquidation plan, introducing the modifications he considers, or agreeing to conduct the

liquidation in accordance with the supplementary legal rules.

If, on the date of the end of the State of Alarm, the liquidation plan has not been published in the

judicial office, the Court Clerk will order it immediately and, once the period of 15 days for

observations has elapsed, the Judge will proceed in accordance with the provisions of the previous

section.

Expediting the processing of the out-of-court settlement

During the year following the declaration of the State of Alarm, the out-of-court settlement of payments

will be considered to have been attempted by the debtor without success, if he proves that there have

been two failures to accept the bankruptcy mediator to be designated, for the purposes of initiating the

consecutive bankruptcy.


Suspension of the obligation to reduce capital by losses

For the purposes of determining the concurrence of the cause for dissolution of article 363.1.a)

Consolidated Text of Companies Act, exceptionally, the result of the financial year ending in 2020 will

not be computed. If the result for the financial year 2021 shows losses that reduce the net worth to

less than half of the share capital, a General Meeting must be called to dissolve the company, unless

the capital is increased or reduced sufficiently.

The foregoing is without prejudice to the duty to apply for a declaration of bankruptcy in accordance

with the provisions of this Royal Decree-Law.


IX. Criminal Litigation FAQs 1. Have criminal litigation procedures been adjourned/postponed nationwide in Spain?

Yes. All criminal proceedings have been generally suspended. This means that the investigative

periods of the Investigation Courts (Juzgados de Instrucción) are suspended, as are the pending

hearings and trials in front of the Criminal Courts (Juzgados de lo Penal).

Likewise, the statute of limitations periods for the criminal offences and penalties are also suspended.

2. Are there any exceptions to that rule?

Yes. Namely the following:

• Any legal action which, if not taken, could cause irreparable damage, with particular reference to the

investigation phase.

• The courts of violence against women shall provide the corresponding guard services. In particular,

they shall ensure that protection orders are issued and that precautionary measures are taken in

relation to violence against women and children.

• Proceedings with the detainee and others that are unavoidable, such as the adoption of urgent

precautionary measures, the removal of dead bodies, entries and inspections, etc.

• Urgent prison surveillance actions.

• In general, processes in which the violation of fundamental rights is alleged (such as the Habeas

Corpus procedure) and which are urgent and preferential (i.e. those whose postponement would

prevent or make the judicial protection claimed very burdensome).

3. Are there any special priorities?

Yes, along the following lines:

• In the provision of legal assistance to detainees and victims of domestic violence, both in the police

headquarters and in the judiciary. Telephone and videoconference facilities should be provided as a

priority in order to provide sufficient health guarantees, respecting in any case the confidentiality of

communications between detainees and their lawyers. To that end, all assistance to detainees will

be provided at the judicial offices, with the right to testify at police headquarters being waived.

• In cases where legal assistance cannot be carried out by the above-mentioned facilities, and the

physical presence of the lawyer is required in the police or judicial offices, it must be ensured that

the proceedings are carried out in physical offices that ensure minimum safety distances and

disinfection of possible objects of shared use.

4. Are there any criminal offences/crimes that may directly linked to behaviours that may occur

more likely in the context of the COVID-19 crisis?

Yes. These include:

• Article 37.15 of Fundamental Law on the Protection of Citizens' Security: The following constitutes a

minor criminal infringement: the removal of fences, tapes or other fixed or mobile elements placed


by the Security Forces and Corps to delimit security perimeters, including as a preventive measure,

when it does not constitute a serious infraction. Punishable by a fine of EUR100 up to EUR600.

• Article 36.6 of Fundamental Law on the Protection of Citizens' Security: The following constitutes a

serious infringement: Disobedience or resistance to the authority or its agents in the exercise of

their duties, when it does not constitute a crime, as well as the refusal to identify oneself at the

request of the authority or its agents or the allegation of false or inaccurate data in the identification

processes. Punishable by a serious fine of EUR601 up to EUR30,000.

• Article 57.2.b) of Law 33/2011 on Public Health: The following constitutes a serious infringement,

punishable by a fine of EUR3,001 up to EUR60,000: The commission of conduct or omission that

may produce a risk or serious harm to the health of the population, when it does not constitute a

very serious offence.

• Article 57.2.a) of Law 33/2011 on Public Health. The following constitutes a very serious

infringement, punishable by a fine of EUR60,001 to EUR600,000:

– The commission of conduct or omission that produces a risk or very serious harm to the health of

the population.

– Repeated non-compliance with the instructions received from the competent authority, or failure

to comply with a requirement thereof, if it entails serious damage to health.

• Article 45.4.b) of Law 17/2015 on the National System of Civil Protection: The following constitutes

a serious infringement, punishable by a fine of EUR1,501 to EUR30,000: In declared emergencies,

failure to comply with the orders, prohibitions, instructions or requirements made by the heads of

the competent bodies or the members of the intervention and assistance services, as well as the

duties of collaboration with the surveillance and protection services of public or private companies,

when this does not involve special danger or importance for the safety of people or property.

• Article 45.3.b) of Law 17/2015 on the National System of Civil Protection: The following constitutes

a very serious infringement, punishable by a fine of EUR30,001 to EUR600,000: In declared

emergencies, the failure to comply with the orders, prohibitions, instructions or requirements made

by the heads of the competent bodies or the members of the intervention and assistance services,

as well as with the duties of collaboration with the surveillance and protection services of public or

private companies, when this involves special danger or importance for the safety of persons or

goods.

• Article 556.1 of the Spanish Criminal Code: Those who, without being covered by Article 550, resist

or seriously disobey the authority or its agents in the exercise of their duties, or duly identified

private security personnel who carry out private security activities in collaboration with and under

the command of the State Security Forces and Corps, shall be punished by imprisonment of

three months to one year or a fine of six to 18 months.

• Article 514.1 of the Spanish Criminal Code: The holding of a meeting or demonstration that is held

for the commission of a criminal offence shall be punished in the persons of its promoters or

directors with imprisonment of one to three years and a fine of 12 to 24 months.

• Article 514.3 of the Spanish Criminal Code: Persons who, during a meeting or demonstration, carry

out acts of violence against the authority, its agents, persons or public or private property, shall be

punished in the upper half for their offence.


X. Corporate FAQs 1. What are the most significant amendments on drafting, auditing and approval of annual

accounts applicable to any kind of legal entities approved by the Spanish authorities to

mitigate the economic and social impact of COVID-19?

Sessions of the governing or managing bodies

Even if not provided for in the entity's articles of association, during the State of Alarm, sessions of the

governing or managing bodies (as well as of any of their commissions) may be held by video or

telephone multiconference provided that all members hold the appropriate means, the secretary to the

body identifies the attendees and records such identification in the minutes, which must be sent

immediately to the attendees' email addresses.

The resolutions of the governing or managing bodies and of their commissions can be taken through

written vote and without session whenever the Chairman (or at least two members of the body)

decides to do so and complying with Article 100 of the Commercial Registry Regulations. The session

will be deemed to have taken place in the domicile of the legal entity.

General meetings or assemblies

Even if not provided for in the entity's articles of association, during the State of Alarm, general

shareholders' meetings or assemblies may be held by video or telephone multiconference provided

that those entitled to attend or their representatives hold the appropriate means, the secretary to the

meeting or assembly identifies the attendees and records such identification in the minutes, which

must be sent immediately to the attendees' email addresses.

If the call for the general shareholders' meeting was published before the State of Alarm was declared

and was set to take place during said period, the managing body may modify the time and place of the

general shareholders' meeting or revoke the call with a minimum of 48 hours' notice. In the event of

revocation of the call, the managing body must call for a new general shareholders' meeting within

one month of the end of the State of Alarm.

The notary required to attend a general meeting may use real-time remote communication means.

Annual accounts' drafting and accounting verification

The obligation to prepare the annual accounts and other related or legally required documents is

suspended until 1 June 2020 and will be resumed for the three-month period following such date.

However, the preparation of accounts and the accounting verification carried out during the State of

Alarm shall still be valid.

If the governing or administrative body drafted the annual accounts before or during the State of

Alarm, the period for accounting verification (and audit, mandatory or voluntary) will be extended for

two months from when the State of Alarm ceases.

The ordinary general shareholders' meeting to approve the annual accounts must take place within

two months of the end of the period for drafting the annual accounts.


Allocation of earnings

In relation to the allocation of earnings, companies that have already prepared their annual accounts

may:

• if the general shareholders' meeting is called after 31 March 2020, replace the proposed allocation

of earnings with a different proposal; and

• if the general shareholders' meeting has already been called, withdraw the proposed allocation of

earnings from the agenda and submit a new proposal to the meeting.

In both cases, on the basis of the COVID-19 situation, and submitting a letter from the auditor stating

that it would not have changed its opinion if it had known about the new proposal at the time of

signing.

Additionally, in the case of listed companies, the information concerning the replacement of the

proposal for the application of the result must be included on the websites of the company and the

CNMV.

Moreover, according to Royal Decree-Law 18/2020, of 12 May, companies which benefit from the

exemption applied on their social security contributions linked to their employees’ temporary layoff

procedures, and make use of those public resources, may not distribute dividends corresponding to

the fiscal year in which those temporary layoff procedures are applied (i.e., dividends against 2020

earnings), unless they previously pay the amount corresponding to such exemption.

2. Which are the most relevant amendments on the dissolution of companies approved by the

Spanish authorities to mitigate the economic and social impact of COVID-19?

If, during the State of Alarm period, the term of duration of the company expires, the company will not

be automatically dissolved until two months have elapsed since the end of the State of Alarm.

If, before and during the period of State of Alarm, a cause for dissolution arises, the legal period the

administrative body is entitled to for convening the shareholders' meeting with the aim of passing any

agreement towards the dissolution of the company will be suspended until the end of State of Alarm.

If a cause for dissolution arises during the term of the State of Alarm, the administrative body will not

be held liable for any corporate debt during this period.

For the purposes of determining the concurrence of a dissolution cause, the result of the fiscal year

ending in 2020 will not be used. If losses were seen in the result of the 2020 fiscal year, which would

reduce the net worth to an amount of half the share capital, the hearing must be called to proceed with

the dissolution of the company, unless the capital is increased or reduced sufficiently.

The above is without prejudice to the duty to request the declaration of insolvency.

3. Have any special provisions on insolvency been approved?

Yes, the Royal Decree-Law 16/2020 has introduced important amendments to the provisions of the

Spanish Insolvency Act:


Declaration of insolvency

• A stay on the duty for filing for insolvency (even if the debtor filed for the pre-insolvency mechanism

provided in Article 5 bis of the Spanish Insolvency Act) until 31 December 2020.

• Until 31 December 2020, the insolvency courts will not admit any filings for necessary insolvency

proceedings which have been submitted by creditors/third parties during such period.

• Until 31 December 2020, the debtor’s filing for insolvency proceedings will be admitted by the court

with priority.

• If, before 30 September 2020, the debtor communicated to the insolvency court the start of

negotiations to reach a refinancing agreement, an out-of-court payment agreement or to obtain

accessions to an advance agreement proposal, it will be subject to the general regime established

by law.

• For insolvencies declared within 2 years of the declaration of the State of Alarm, the following will

be classed as ‘ordinary claims’:

– Those derived from cash receipts from loans, credits or other businesses of a similar nature that

would have been granted to the debtor by persons considered by law to be ‘specially related’ to

the debtor.

– Claims in which persons considered by law to be ‘specially related’ to the debtor have been

subrogated as a result of payments of ordinary or privileged claims made on behalf of the debtor

as from the declaration of the State of Alarm.

• In insolvency proceedings in which the Insolvency directors have not presented the provisional

report yet, and in all those proceedings declared within 2 years of the declaration of the State of

Alarm, in the incidents of challenge to the inventory of assets and rights and the list of creditors:

– The only generally admissible forms of evidence shall be documentary and expert evidence,

without the need for a hearing. These means of evidence must necessarily accompany the

incidental claim and the replies submitted.

– Failure by the defendants to respond to the complaint will be considered trespassing unless they

are public law creditors.

Insolvency agreement (Convenio)

• During the period of one year from the declaration of the State of Alarm, the debtor may submit a

proposal for the modification of the insolvency agreement (convenio) that is in its compliance

period.

• The insolvency court will transfer to the debtor any applications for the declaration of non-

compliance with the insolvency agreement which have been presented by creditors during the 6

months following the declaration of the State of Alarm, but will not admit them for processing until 3

months have passed since the end of that period.

• During this 3-month period, the debtor may submit a proposal to modify the insolvency agreement,

which will be processed in preference to the application for a declaration of non-compliance.

• The measures will also apply to out-of-court payment agreements.


Opening of the liquidation phase

• A stay of one year from the declaration of the State of Alarm on the debtor’s duty to request the

opening of the liquidation phase in the event that it becomes unable to comply with its committed

payments or contracted obligations after the approval of the insolvency agreement, provided that

the debtor presents a proposal to modify the insolvency agreement and this is admitted to process

within said period.

• During this period, the insolvency court will not issue an order to open the liquidation phase, even if

the creditor proves the existence of any of the facts that could support the declaration of insolvency.

• In the event of a breach of the insolvency agreement within the period of two years following the

declaration of the State of Alarm, claims arising from commitments to finance or provide guarantees

by third parties which are contained in the proposal for an agreement or the proposal to amend the

agreement already approved by the judge, shall be considered as claims against the estate

(créditos contra la masa).

Refinancing agreement

• During the year following the declaration of the State of Alarm, a debtor who has already

homologated a refinancing agreement may notify the insolvency court of the start of negotiations to

modify that refinancing agreement, or to sign a new one, even if a period of one year has not

passed since the previous application for approval.

• During the 6 months following the declaration of the State of Alarm, the judge will notify the debtor

of the requests for declaration of non-compliance with the refinancing agreement presented by

creditors, but will not admit them for processing until one month following the end of the

aforementioned 6 month period has elapsed.

• During this one-month period, the debtor may notify the insolvency court of the start of negotiations

to reach an agreement to amend the already approved refinancing agreement, or to sign a new

one, even if a one-year period from the previous application for approval has not elapsed.

• If, after three months from the notification of the commencement of negotiations by the debtor, no

agreement has been reached with the creditors, the insolvency court will deal with the requests for

default submitted by creditors.

Preferential matters

The following matters are to be dealt with preferentially until one year has elapsed since the

declaration of the State of Alarm:

• Labour matters insolvency pleadings (incidentes concursales).

• Disposal of production units or global sale of an asset.

• Proposals for agreements and amendments to agreements during the compliance period, and

incidents of opposition to the judicial approval of agreements.

• insolvency pleadings regarding claw-back actions.

• Applications for approval of refinancing agreements, or modifications of the one currently in place.

• Adoption of precautionary measures and any others that contribute to the maintenance and

conservation of goods and rights.


Disposal of the insolvency estate

• In insolvency proceedings that are declared within the year following the declaration of the State of

Alarm and those that are pending on that date, the auctions of goods, rights and productive units

during a liquidation shall be out of court, regardless of what is provided for in the liquidation plan.

• Except in relation to the above, a disposal in any phase of the bankruptcy of the company, as a

whole or of one or several productive units, may be carried out by judicial or extrajudicial auction, or

any other method of execution authorized by the judge pursuant to the Bankruptcy Law.

• Where the judge had authorized the direct enforcement of goods and rights subject to special

privilege or in settlement of or for payment of said goods, the disposal will be made under the terms

of that authorization.

Approval of the liquidation plan

At the end of the State of Alarm, if the liquidation plan has not been presented to the judicial office, the

Legal Counsel of the Administration of Justice will order it immediately; and if the 15 days for making

observations and/or proposals for modification of the liquidation plan have already passed, the judge

will immediately issue a ruling approving such liquidation plan, introducing the modifications he

considers, or agreeing to the liquidation in accordance with the supplementary legal rules.

Out-of-court payment agreements

During the year following the declaration of the State of Alarm, out-of-court payment agreements shall

be deemed to have been attempted by the debtor without success, if it is proven that there have been

two failures to accept the mediator to be designated, for the purposes of initiating the next stage of the

insolvency process.

Temporary employment regulation proceedings (ERTEs)

In addition, Royal Decree-Law 11/2020, of 31 March, which adopts urgent complementary measures

in the social and economic sphere to deal with COVID-19, has set out the possibility that insolvent

companies may also file temporary employment regulation proceedings (ERTEs) on the basis of force

majeure or for organisational, technical, economic and production reasons due to the COVID-19 crisis:

• The purpose of this measure is to prevent the economic crisis caused by COVID-19 from

constituting an additional obstacle to the viability of the insolvent, which could hinder them from

executing or complying with a creditors' agreement, leading to their liquidation, or making it difficult

to sell a viable business unit.

• Request applications or communications must be made by the insolvent company with the

authorisation of the insolvency receiver, or by the insolvency receiver directly, depending whether

the debtor is in possession or not.

• Likewise, the insolvency receiver will be a party to the consultation period. If no agreement is

reached during this period, the decision to apply the ERTEs must have the authorisation of the

insolvency receiver, or decided by the insolvency receiver directly, depending whether the debtor is

in possession or not.

• In any case, the insolvency court must be informed immediately of the request, resolution and

measures applied, by telematic means.


• If the labour authority does not find the existence of force majeure, the company may challenge

such resolution before the social jurisdiction.

The insolvency court will hear the challenges to the resolution for fraud, deceit, coercion or abuse of

law, or if the workers challenge the company's decision or the labour authority's decision on the

ERTEs if they have wanted to obtain unduly benefits. Such challenges will follow the procedure of the

insolvent incident in labour matters and the judgment will be appealable (suplicación).

4. Have any special provisions on industry been approved?

Yes. Royal Decree-Law 11/2020 establishes that, on a temporary basis, and only in connection with

loans granted by the General Secretariat for Industry and Small and Medium-sized Enterprises

(Secretaría General de Industria y de la Pequeña y Mediana Empresa (SGIPYME)) that were pending

resolution at the time of entry into force of Royal Decree 463/2020 of 14 March declaring the State of

Alarm, the guarantees to be provided by the applicants will be presented after the resolution to grant

the loan, and prior to its payment.

Once the loan has been granted, beneficiaries must provide guarantees for the amount indicated in

the concession resolution and in the manner established in these loans. The deadline for submitting

guarantees is 3 November 2020 and if they are not submitted before that deadline, the beneficiary will

lose the right to receive the loan.

5. Is there any special guarantee regarding the supply of water and energy to vulnerable

consumers?

Yes. During the month following the entry into force of the Royal Decree-Law 8/2020 (i.e. until

18 April 2020), suppliers of electricity, natural gas and water may not suspend the supply to

consumers considered as economically vulnerable, severe vulnerable consumers or those at risk of

social exclusion.

In addition, a flexibilization of the electricity, gas and water supplies has been introduced:

self-employed workers and companies can suspend or modify their supply agreements for a period of

up to three months following the date on which the State of Alarm ceases.

Likewise, Royal Decree Law 11/2020 exceptionally establishes, while the State of Alarm is in force, the

following measures which the self-employed and companies can take advantage of:

Supply of electricity

• Temporarily suspend or modify their electricity supply contracts, or the extensions of such contracts,

in order to contract another alternative offer with the marketer with whom they have an existing

contract, in order to adapt their contracts to their new consumption patterns, without any charge for

penalties.

• Distributors shall respond to requests for changes in power or access tolls.


Supply of natural gas

• Request from your retailer the modification of the contracted daily flow, the inclusion in a toll scale

corresponding to a lower annual consumption or the temporary suspension of the supply contract at

no cost to him.

• The marketer may also request from the distributor or transporter any of the following measures:

– Change of toll step;

– reduction of the contracted flow;

– the cancellation of the contracted outgoing capacity products and the suspension;

– temporary access contracts of indefinite duration, without any restriction.

All savings from lower toll payments resulting from the application of the above measures must be

passed on in full by the marketer to the holder of the supply point.

Once the alarm condition has ended, within three months, the consumer who has requested the

suspension of his respective supply contract may request its reactivation; or request a new modification

of the supply contract or new values of the technical parameters of the contract for third party access to

the network.

Suspension of electricity, natural gas and oil product bills

The self-employed and companies may also request, by means that do not involve physical travel, their

marketer or, where appropriate, their distributor, the suspension of payment of invoices corresponding

to billing periods that contain days integrated into the State of Alarm, including all its billing concepts.

In these cases, the electricity marketers will be exempt from the obligation to pay the toll for access to

the transport and distribution networks corresponding to the deferred invoices to the distribution

company; and the natural gas marketers will be exempt from paying the term of transport and distribution

toll corresponding to the deferred invoices to the distribution company or transporter.

Once this State of Alarm has ended, the amounts due will be regularised in equal parts in the invoices

issued by the electricity and natural gas marketing companies and the distributors of manufactured

gases and liquefied petroleum gases by pipeline, corresponding to the invoicing periods in which the

following six months are included.

6. Are Notaries Public still operational and executing public deeds in corporate deals?

The principles on this matter have been established by the General Directorate for Notarial Matters

and Legal Safety and the General Council of Notaries of Spain:

• Notaries cannot close their offices altogether as they are public offices.

• As a result of the Royal Decree establishing the State of Alarm, notaries should, however, only

attend locations to perform their functions when there is an actual situation of urgency.

• Similarly, notaries should avoid summoning any third parties unless doing so is urgently required.

• Where a client believes the intervention of a notary to be required urgently, they should submit their

full details and those of the proposed intervention, by telephone or online at www.notariado.org.

http://www.notariado.org/


• Certain circumstances shall be exempt from justifying their urgency, such as those transactions

determined by the government, notarisation of financing transactions entered into by financial

entities (and related security packages) and of the day-to-day activities of insurance companies.

Nevertheless, the relevant petition and an appointment booking shall be necessary.

• Where a notary does attend a location to perform their functions, they should limit contact with other

individuals to the interested party only. They should adopt physical separation measures as

recommended by the health authorities.

7. What is the current situation of Public Registries in Spain?

The Mercantile and Property Registries have guaranteed that they will continue to provide their

services, as they are an essential public service, so actions which cannot be delayed due to their

urgent nature must able to be carried out as normal. Following the announcement of the Royal

Decree 463/2020, they have recommended that:

• the activities of the registry be limited to filing, presentation and formal publication;

• the ordinary period of qualification and clearance of filings for any document filed during the period

of the Royal Decree 463/2020 will be extended by 15 days;

• any deadlines due to fall during the State of Alarm will be suspended, including the 15-day

deadline required by Law 39/2015, which will be suspended until the withdrawal of the Royal

Decree 463/2020;

• registrars will provide their services and respond to queries only by either email or telephone;

• simple notes and certifications are to be requested only on exception, and the request should be

made online for certifications and by email for simple notes;

• customer service hours will be limited to summer hours in order to limit interaction; and

• the National Securities Market Commission has also passed a resolution, dated 16 March, stating

that its registry will remain open, providing service through its online platform and permitting the

presentation of documents in physical form to its offices only when it is not possible to do so online.

8. Does the Spanish legal regime on foreign investments in Spain remain the same as before?

No. The Spanish government has amended the Spanish regime on foreign investments to suspend

the liberalisation regime which has been generally applicable to foreign direct investments in Spain in

the main Spanish strategic sectors, which are suspended for reasons of public safety, public order

and/or public health. The amendment established a previous administrative authorisation mechanism

as a requirement for the validity of foreign direct investments where, following the investment, either:

• a foreign investor non-resident in a country within the EU or the European Free Trade Association

(EFTA); or

• foreign investor resident in a country within the EU or the EFTA whose ultimate controlling entity is

non-resident in a country within the EU or the EFTA; or

• regardless of its residence, a foreign public or publicly controlled company or sovereign fund,

ends up holding a stake equal to or greater than 10% in the share capital of a Spanish company or

controlling its managing body.


As a result of the suspension, any investment meeting these requirements will be subject to previous

administrative authorisation as provided in the applicable regulations on foreign investments control.

In any case, the government reserves the authority to suspend the liberalisation regime in other

non-strategic sectors when they may affect public safety, public order and/or public health.

It is likewise foreseen that the amendment to Law 19/2003, of 4 July, will be further completed through

the corresponding regulations. However, until the time when such regulations are set into force, on a

transitory basis:

• A simplified administrative procedure set forth in the Spanish law governing the common

administrative procedure of public administrations shall apply to the requests for prior administrative

authorisation of the following foreign direct investment transactions:

– those in respect of which evidence is provided on the existence of an agreement or binding offer

upon which the price was determined (or determinable) ahead of the publication of the

amendment to the Spanish regime on foreign investments (i.e. before 18 March 2020); and

– those whose amount is equal to or greater than EUR1 million and less than EUR5 million.

And foreign direct investment transactions for less than EUR1 million shall be exempted from the prior

authorisation requirement.

9. Regarding listed companies, are there any new requirements on annual and interim financial

obligations?

The term for compliance with the obligation to publish and submit the annual financial report to the

Stock Exchange Commission (CMNV) and the auditor's report on the annual accounts is extended to

up to six months following the end of the financial year.

This period will be extended up to four months for the publication of the interim management

statement and the half-yearly financial report.

10. Regarding listed companies, are there any new requirements on the holding of General

Shareholding Meetings?

The term for holding the Ordinary General Shareholders' Meetings is extended to up to ten months

following the end of the financial year.

The Board of Directors may convene the Ordinary General Shareholders' Meeting to be held through

telematic attendance and remote voting and anywhere in Spain, even if those provisions are not set

forth in the company's articles of association. If the call for the GSM was already published before

17 March 2020, such provisions may be implemented through the publication of a supplementary

announcement at least five calendar days in advance of the date on which the meeting was originally

scheduled.


If, as a result of the measures imposed by the authorities, the Ordinary General Shareholders' Meeting

is prevented from being held at the place established in the call and with physical participation without

the possibility of implementing the aforementioned alternative procedure, then:

• if the meeting has been validly constituted in that place and headquarters, the shareholders may

agree on progressing with the holding of the meeting on the same day at a different place and

within the same province, establishing a reasonable period of time for the attendees' transfer; and

• if the meeting cannot be held on that same date, the meeting may be postponed to be held on a

later date to be announced, with the same agenda and publicity requirements as those applied to

the call of the adjourned meeting, at least five days before the date set for the new meeting.

In the latter case, and although not contemplated in the articles of association, the board of directors

may agree to call for the meeting to be held exclusively through telematic means, provided that the

shareholders are allowed to take part in the meeting through each of the following procedures:

(i) telematic attendance; (ii) remote proxy granting in favour of the Chairman of the meeting; and/or

(iii) early remote voting; even if those provisions are not set forth in the company's articles of

association. The meeting shall be deemed to be held at the registered office regardless of the location

of the Chairman of the meeting.

11. Regarding listed companies, are there any requirements on how the resolutions of the board of

directors and/or the audit committee shall be adopted?

Exceptionally, the resolutions of the board of directors and its audit committee which, where

appropriate, must be reported in advance, shall be valid when adopted by videoconference or multiple

telephone conference, even though this possibility is not provided for in the company's articles of

association. The meeting will be considered as a single meeting being "virtually" held at the

company's registered office.


XI. Real Estate FAQs 1. Would the COVID-19 pandemic qualify as force majeure?

In the absence of any contractual definition extending or restricting force majeure, Spanish law

(particularly, Article 1,105 of the Spanish Civil Code) and case law (jurisprudence) provide for a force

majeure event provision applicable to all contracts (whether specifically agreed by the parties or not).

For this purpose, a force majeure event is defined as an extraordinary event which is triggered by

external circumstances, which are unexpected and inevitable, although great care or diligence is

applied. The main features are unexpected, inevitable and coming from outside/external

circumstances, meaning:

• Unexpected: it is impossible to think that the event will happen or the consequences that the event

will have.

• Inevitable: inability to prevent the event or its consequences.

• External: the cause of the event comes from outside, not from the party/company.

In the specific case of RE contracts, based on the above features which exist on COVID-19 crisis and

in light of the Royal Decree 463/2020 enacted by the Spanish government on 14 March, where the

State of Alarm is declared, it is likely that COVID-19 will qualify as a force majeure event for Spanish

courts. This interpretation may not apply for other types of contracts. Note that the State of Alarm has

been extended until 21 June 2020.

2. Does the tenant have to pay the full rent due to COVID-19?

Residential lease agreements

• In principle, there is no exemption from the payment of rent, as none of the measures adopted by

the government make it impossible to enjoy the property leased by virtue of the lease agreement

(whether habitual residence or second homes). Therefore, the landlord would be complying with

the obligation to grant peaceful enjoyment of the property and, therefore, the tenant shall continue

paying the monthly rent.

However, the Spanish government approved on 31 March 2020 the Royal Decree-Law 11/2020,

whereby certain measures were implemented in connection with the payment of rent by people with

low income/people at risk of social exclusion. Thus, tenants may request, within three months as of

the entry into force of the Royal Decree-Law, a temporary and extraordinary rent deferral, provided

that the suspension or total or partial reduction of rent has not been previously agreed by the

parties. If the landlord is a public entity or a “large real estate holder” (meaning owners of more

than ten real estate assets, or of a built surface area larger than 1,500 m2) and no agreement is

reached by the parties, the landlord shall decide on a 50% rent reduction or a rent deferral during

the period in which the State of Alarm is in force (including its extensions) and, if that period is

insufficient in relation to the impact caused by COVID-19, during the following months from the

lifting of the State of Alarm, up to a maximum term of four months. In the case of the rent deferral,

the rent corresponding to these months will be paid by the tenant, on a monthly basis and without

penalty or accrual of interest, during a minimum term of three years following the lifting of the State


of Alarm, or the termination of the four-month period referred to above (and, in any case, within the

term of the lease agreement).

On the other hand, if the landlord is not a public entity or a “large real estate holder” and does not

accept any agreement, the tenant1 may request a microcredit without interest or commission, which

must be used to pay the rent. The loan will cover up to six monthly instalments of the rent and will

be issued by a bank and guaranteed by the state, through an agreement with the Official Credit

Institute (ICO).

• In addition to the foregoing, subsidies up to EUR900 have been approved by the governments of

the Autonomous Communities to protect low-income tenants who are not able to repay the

microcredits referred to above.

Non-residential lease agreements

The Spanish government approved on 21 April 2020 the Royal Decree-Law 15/2020, whereby the

following measures were adopted to protect tenants in commercial leases which are self-employed

(autonomous workers) and SMEs, and which activities have been affected by COVID-19:

• Rent deferral2: If the landlord is a public entity or a "large real estate holder" (as defined above), the

tenant shall be entitled to postpone the payment of the rent3, without penalty or accrual of interest,

during the period in which the State of Alarm is in force (including its extensions) and, if that period

is insufficient in relation to the impact caused by COVID-19, during the following months from the

lifting of the State of Alarm, up to a maximum term of four months. The rent corresponding to these

months will be paid by the tenant, on a monthly basis, during the two years following the lifting of

the State of Alarm, or the termination of the four-month period referred to above (and, in any case,

within the term of the lease agreement). The landlords - mainly funds and REITs - cannot oppose

to such rent deferral if requested by the tenant.

• Other remedies: If the landlord does not meet the requirements referred to in the previous

paragraph, the tenant shall have the right to request a temporary and extraordinary deferral of the

rent. In this case, the landlord shall be entitled to use the legal deposit (amounting to two months'

rent) for the payment of the rent. In this case, the tenant shall refund the legal deposit within

one year (or within the remaining term of the lease, should it be less than one year). Pursuant to

the applicable regional regulations, in most cases the legal deposit should have been deposited by

the landlords before the relevant public body, and, therefore, it is pending to be clarified how the

legal deposit will be returned to the landlords for the purposes of the paragraph above.

1 Order TMA/378/2020, of 30 April, sets forth the criteria and requirements of residential tenants applying for

this financial remedy.

2 In the case of leases, VAT is due at the moment in which, according to the agreement signed by the parties,

the payment of the rent becomes due. In the case of these measures, given the fact that there is a legal

deferment of the accrual of the rent, the accrual of VAT will not occur and the landlord will not be obliged to

issue an invoice charging VAT to the tenant, nor to pay the amount to the Tax Authorities (the landlord shall

only issue the invoice at the time the rent becomes due).

3 The deferral shall not in principle apply to the payment of the common expenses and general services by the

tenant, since the legal text does not refer to them, unlike in other measures adopted in relation to residential

leases where such common expenses were expressly included.


• The legal mechanisms set out above shall apply in the absence of any previous agreement

between the parties regarding the payment of rent (such as an agreed rent suspension or

reduction4) and as long as the following conditions related to the activity of the tenant are met:

– That the tenant does not exceed the limits of Article 257.1 of the Spanish Companies Act, which

are as follows:

– that assets in its balance sheet do not exceed EUR4 million;

– that the net annual turnover of the tenant does not exceed EUR8,000,000; and

– that the average number of workers employed during the ongoing year does not exceed 50.

– That the tenant's activity has been suspended as a result of the pandemic.

– If the tenant's activity has not been suspended, the turnover for the prior calendar month has

been reduced by at least 75%.

On the other hand, in all other cases where the tenant is not a self-employed or SME, or the

requirements referred to above are not met, it cannot be excluded that COVID-19 may qualify as a

force majeure event for Spanish courts, allowing tenants to request some concessions during the

duration of the State of Alarm (particularly, in the event that the activity of the tenant has been

suspended by any ad hoc regulation approved by the Spanish government and, therefore, the leased

premises has been ordered to shut down). In any case, it appears to be in both parties' interest to

proactively discuss the problem and to reach an out-of-court agreement whereby the rent is reduced

or temporarily suspended.

3. Is the tenant entitled to extraordinarily terminate the lease agreement in the above cases?

The tenant would only be entitled to terminate the lease agreement in the event of permanent closure

of the business (which is unlikely). In any case, the decision to terminate the lease may be mutually

agreed by the parties, considering the duration of the temporary closure. Further, if COVID-19

qualifies as a force majeure event, then any breach of the lease agreement by the tenant (like

suspension in the payment of the rent) will not give rise to the landlord's right to terminate the lease, to

the extent that the breach is the direct consequence of the force majeure event (i.e. the business has

been ordered to shut down).

4. Are financial consequences of COVID-19 automatically covered by insurance?

No. This must be considered on a case-by-case basis. Some insurance policies will cover the

financial consequences arising from the loss of use of a property such as loss of rent; however, many

will contain exclusions relating to contagious diseases.

5. What are the main implications of COVID-19 regarding works agreements?

As part of the COVID-19 containment measures:

4 Although the Royal Decree-Law seems to exclude from these new measures only situations where an

agreement has already been reached, as the measures require the request of the tenant nothing prevents

from an alternative agreement being reached between landlord and tenant.


• Construction activities were forbidden between 30 March and 9 April 2020;

• Before and afterwards, specific safety measures had to be complied with on site;

• Deadlines for the submission of any documentation by the interest person and/or deadlines for the

issuance of any resolution by the public administrations were suspended on 14 March 2020.

This has caused the temporary suspension of construction agreements and delay in the construction

activities.

Development and/or construction agreements typically do contain force majeure clauses allowing the

delivery deadline of the works to be extended for any force majeure event. Further, if no suspension

clause is expressly included in the relevant agreements, it is likely that COVID-19 will qualify as a

force majeure event for Spanish courts and, therefore, any party to the relevant agreement should be

allowed to invoke force majeure and request a postponement of agreed completion and delivery

dates. In this scenario, the Spanish principle of good faith would compel the parties to act consistently

and to agree on a new date for completion and/or delivery.

6. Landlord’s responsibilities when tenants return into the premises (office and retail)?

• If the premises are let on a single tenant basis and the landlord has delegated the management of

the premises to the tenant, there is no specific responsibility for the landlord under the COVID-19

containment measures or general legal principles. Should specific services be provided by the

landlord (e.g. reception), the health & safety measures imposed by the COVID-19 containment

measures must be observed by the landlord.

• In multi-tenant situations and shopping centres or business parks, the landlord must ensure that the

COVID-19 health & safety measures are adopted in relation to the common areas thereof.

• If the premises belong to a condominium, the owners’ association/condominium manager shall

ensure that in the common areas of the building the applicable COVID-19 containment measures

are adopted. In such case the landlord shall inform the tenant of the measures that are adopted by

the condominium manager in relation to the common areas and recommend the tenant to comply

therewith.

• The obligation to control and manage access to retail shops lie with the tenants/shop operators.


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