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Coronavirus COVID-19. Summary Table of the Main Labor, Tax and Commercial-Accounting Measures

Flexibility in the procedures for reducing working hours or suspending contracts (ERTEs), suspending the term for the payment of taxes and for formulating annual accounts, are some of the emergency measures taken against the coronavirus COVID-19.

As we have already informed you, dated March 18, 2020, the Royal Decree-Law 8/2020, of March 17, on urgent and extraordinary measures to face the economic and social impact of COVID has been published in the BOE -19. The rule enters into force the same day of its publication and extends its validity for one month, foreseeing the possibility of an extension.

The measures adopted cover many and different areas of business activity, highlighting the flexibility in the procedures for reducing hours or suspending contracts (ERTEs), suspending the term for paying taxes and preparing annual accounts, are some of the emergency measures taken against the coronavirus COVID-19

Below we offer you a summary table of the main labor, tax and commercial-accounting measures:



Prioritization of remote work by companies:

  • Faced with temporary cessation or reduction in activity.
  • Technically and reasonably possible.
  • Adaptive effort provided.
  • The obligation of occupational risks is understood to have been fulfilled through a self-assessment carried out voluntarily by the teleworker worker himself.


Special regime of the right of adaptation and reduction of working hours:

  • Workers who demonstrate care duties with respect to the spouse or domestic partner, as well as with respect to relatives by blood relationship up to the second degree of the working person. Family care (age, illness or disability that requires personal and direct care as a direct consequence of COVID-19.).
  • Company and worker must do their best to reach an agreement.
  • This right must be exercised in a justified and proportionate manner in relation to the situation of the company.
  • The right can be specified in change of shift, alteration of flexible hours, split or continuous shift, change of work center, change of functions, etc. ... being able to reach 100% of the shift if necessary.
  • Limited to the duration of COVID-19.
  • The counterpart is a proportional reduction in salary and requires a communication to the company 24 hours in advance.

Cessation of activity

Extraordinary benefit for cessation of activity:

  • Since the entry into force of the alarm state.
  • Until the last day of the month in which it ends.
  • Self-employed with suspended activities or reduction of at least 75%.

Reduction procedure

Flexibility of the procedure of reduction of working hours (ERTE):

  • Loss of activity.
  • Justified by COVID-19.
  • Verification by labor authority in 5 days.


Exemption from contributions in force majeure procedures (ERTE):

  • Business contribution and fees for joint collection concepts.
  • 100% to companies with less than 50 workers.
  • 75% to other companies.

Contract suspension

Relaxation of the procedure for suspending the employment contract:

  • Reduction of working hours for technical, economic, organizational or productive causes.
  • With the non-extendable period of 5 days for the constitution of the commission.
  • And 7 for the inspection report that will be optional.

Right to the contributory unemployment benefit of the affected workers:

  • As long as the hiring is prior to March 18.
  • Affected workers entitled to contributory unemployment benefit.
  • No minimum contribution period is required.


Late submission of applications for initial registration or resumption of benefits and unemployment benefits:

It does not imply a reduction in the duration of the right to benefit.



Obligation to submit settlements and self-assessments:

  • It remains unchanged.
  • Obligation to make the payments derived from them.
  • Withholdings, payments on account IS, personal income tax and VAT.


Disclosure obligations:

  • They remain in force.
  • Immediate Supply of Information (SII), model 720, ...

Suspension of time limits

Moratorium for certain terms:

  • It does not affect the customs area.
  • Extension until April 30, 2020:
    • Tax payments already made.
    •  Due dates.
    • Divisions already granted.
    • Auctions and adjudication of already agreed assets.
    • Requirements.
    • Garnishment proceedings.
    • Information requests already communicated.
    • Allegations before opening or hearing acts.
    • Sanctioning procedures.
    • Declaration of nullity.
    • Refund of improper income
    • Rectification of material errors and revocation.
    • Execution of guarantees on real estate.
  • The General Directorate of Cadastre is included.
  • Extension until May 20, 2020:
    • If the notification occurs after the entry into force of RDL 8/2020.
    • Unless another later term applies.


Procedures for applying taxes, penalties and review:

  • Already processed.
  • Maximum duration of the procedure.
  • It does not count from March 18 to April 30, 2020.


Exemption in ITPAJD:

  • AJD gradual installment.
  • Deeds in which the contractual novations of mortgage loans and credits are formalized.
  • That they are produced under RDL 8/2020.


  • Exceptional authorization.
  • Declaration procedure and customs clearance.
  • Realization by any organ or official.



Using the video conference:

  • Sessions of the governing and administrative bodies.
  • Although the statutes do not provide for it.
  • With guarantees of authenticity.
  • Bilateral or plurilateral connection in real time with image.
  • Remote attendees sound.

Annual accounts

Formulation of annual accounts:

  • Suspension of the term.
  • It affects other legally required documents.
  • Resumption for another 3 months.
  • From the end of the alarm state.

Accounts formulated from the previous year:

  • As of the date of declaration of the alarm status.
  • 2-month extension of the accounting verification period.
  • From the end of the alarm state.


Partner separation:

  • Suspension of the exercise of the right.
  • Although there is legal or statutory cause.
  • During the validity of the alarm state.

Cooperative partners

Reimbursement of contributions to cooperative members:

  • That cause loss during the validity of the alarm state.
  • Extended until 6 months after the end of the alarm state.


Dissolution of companies:

  • Impossibility until 2 months after the end of the alarm state.
  • Even in the case of constitution for a certain time.

Call for a general meeting:

  • Suspension within 2 months.
  • Adoption of dissolution or enervation agreement.
  • Until the alarm state ends.

Exemption of responsibility to administrators:

  • Regarding social debts contracted during the state of alarm.
  • If legal or statutory cause of dissolution had occurred during its validity.

Listed corporations

Flexibility measures in listed companies:

  • Applicable to government bodies.
  • Term extensions.
  • Powers of the councils.

Registration seats

  • Suspension the expiration period.
  • Seats subject to cancellation due to the passage of time.
  • Resumption computation day after the end of the alarm state.

You can contact Manubens for any questions or clarification you may have in this regard.

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