In this document you will find a summary of the main measures adopted by the Government of Spain in response to the exceptional economic and social circumstances following the outbreak of the COVID-19 pandemic.

To date, the following regulations have been approved:

RD-Ley 6/2020 – 10th of March. Urgent measures economic impact and health of COVID-19.
RD-Ley 7/2020 – 12th of March. Urgent measures economic impact and health of COVID-19.
RD 463/2020 – 14th of March. COVID-19 Crisis Alarm Statement.
RD-Ley 8/2020 – 17th of March. Urgent measures extraordinary economic impact of COVID-19

The following Royal Decree has been also approved by the Junta de Andalucía:

Decree-Law 3/2020 – 16th of March. Financial and Tax measures economic impact of COVID-19.

Fiscal and Tax Measures


Measures of RD-Ley 7/2020 – 12th of March

  • Extraordinary measures for granting a deferment on those tax debts that are within a voluntary payment period from March 13 to May 30, both inclusive.

Measures of RD 463/2020 – 14th of March

  • Administrative and procedural formalities are suspended.
  • The suspension of the terms/deadlines for administrative procedures does not affect the tax deadlines, which are subject to a special rule, nor the affiliation procedures, nor the settlement and payment of social security contributions, which must necessarily be carried out and completed within the usual terms/deadlines.

Measures of RD-Ley 8/2020 – 17th of March:

  • Extraordinary measures are approved for the suspension of deadlines in the tax field, which may be extended until 30 April or 20 May according to the specifications established in art. 33 of the RD.
  • These measures shall not apply to the deadlines for the submission of tax returns and self-assessments.
  • With respect to the Transfer Tax, the deeds of formalization of contractual novation of loans and mortgage credits that take place under the protection of the Royal Decree-Law are declared exempt from the gradual quota of stamp Duty.

Regional Measures by the Junta the Andalucia Government. Decreto 3/2020 – 16th of March.

  • The deadlines for the presentation and payment of the Inheritance and Gifts Tax, Transfer Tax and Stamp Duty are extended until 30 May 2020.
  • The deadlines for the presentation of other self-assessments and regional tax debts are extended until the same day of the month following their expiry.
  • For facts, acts or contracts subject to Inheritance and Gift Tax, or Transfer Tax and Stamp Duty, which are documented or formalized in a public deed, it will not be obligatory for the taxpayer to present this deed together with the self-assessment.


Border Control Measures


Measures of RD 463/2020 – 14th of March

  • EU land border controls are reinstated, not including Gibraltar and Andorra.
  • Only Spanish citizens; persons resident in Spain; cross-border workers and those who provide documentary proof of force majeure or situation of need will be allowed to enter national territory by land.

  • The measure will be implemented on 17 March 2020 at 00:00 hours and will remain in force during the duration of the state of alarm.
  • This measure does not affect the transport of goods.
  • It does not affect the accredited foreign personnel of the diplomatic missions, nor consular offices nor international organizations located in Spain while performing their official duties.


Mobility and Transport Measures


Measures of RD 463/2020 – 14th of March

  • The public passengers’ transport service will be reduced to 50%, except for suburban trains, which will have a greater offer.
  • Each regional or local authority may set the percentages of reduction of those public transport services depending on them.
  • Transports’ operators are obliged to clean all the vehicles on a daily basis.
  • Online ticketing systems will include a visible message discouraging travel except for security reasons.


Labour and Social Security Measures.


Measures included in the RD-Ley 6/2020 – 10th of March

  • Persons who are infected or who are under mandatory isolation shall be treated as if they had suffered an accident at work for the purpose of obtaining the cash benefit due temporary incapacity.

Measures included in the RD-Ley 7/2020 – 12th of March

  • 50% discount of the Social Security quotas for those companies that carry out their activities in the tourism sector, as well to those that carry out commerce and hotel business activities, whenever they are linked to this sector of the tourism. Always provided that they generate productive activity during the months of February, March, April, May and June and they initiate or maintain hired during the said months the occupation of the workers with contracts of discontinuous fixed character (“fijos discontinuos”).

Measures of RD-Ley 8/2020 – 17th of March: 

  • Losses of the economic activity as a result of COVID-19 will be considered force majeure for the purposes of suspending contracts or for reducing the working hours. (ERTE).
  • The employment regulation procedures, whether due to force majeure, economic, technical, and organizational or production reasons, are expedited. (ERTE)
  • The coverage of workers affected by an ERTE is reinforced, allowing them to have access to the contributory unemployment benefit, even if they do not comply with the minimum standard contribution period to have access to it; additionally, the period of the suspension of the contract or of the reduction of the working hours (during which they are receiving the said unemployment benefit) does not count for the purpose of computing the maximum legal allowed to receive the unemployment benefit.
  • Companies are exempted from the payment of 75% of their contribution to the social security, rising the exemption to 100% of the contribution for those companies with less than 50 employees, provided that they undertake to maintain the level of employment.

Self Employed Workers Measures


Measures of RD-Ley 8/2020 – 17th of March:

  • Those who are self-employed may apply for an extraordinary benefit for cessation of activity, in case
    • Activities have been suspended as a result of the measures adopted by the government in the recent days.
    • Turnover is reduced at least 75% in relation to the average turnover of the previous semester.
  • The period during which the self-employed is receiving this benefit will be understood as contributed to the Social security and will not reduce the term that would entitle the benefit in the event that the self-employed applied to it in the future due to cessation of activity. Self-employed workers and working members of associated work cooperatives who are listed as self-employed workers will be entitled to the benefit.


Financial Measures


Measures of RD-Ley 7/2020 – 12th of March

  • Access to the financing line of the ICO Tourism Sector and related activities Covid 19/Thomas Cook, for companies and self-employed persons with a registered office in Spain, whose activity falls within any of the CNAE in the tourism sector included in RD-Law 7/2020 of 12 March, among others:

a. Hotels and similar accommodation
b. Tourist and other short-stay accommodation
c. Restaurants and food stands

Measures of RD-Ley 8/2020 – 17th of March:

  • Government Guarantee line for companies and self-employed to cover financing obligations granted by financial institutions for the management of invoices, working capital requirements, financial or tax obligations or other liquidity needs.
  • Creation of an extraordinary line of insurance coverage of up to 2 billion euros for the working capital required by the exporting companies, provided that they respond to new financing needs and not to situations prior to the current crisis.
    Companies in a situation of bankruptcy or pre-bankruptcy are excluded, as well as those companies with incidences of non-payment with public sector companies or debts with the Administration.
  • Financial measures for farmers who have taken out loans as a result of the drought in 2017
  • PLAN ACELERA, aimed for the digital transformation of companies.


    Economic Measures to support to employees, families and vulnerable groups.


    Measures of RD-Ley 8/2020 – 17th of March:

    • The Extraordinary Social Fund is reinforced up to 300 million to deal with the consequences of COVID 19. Likewise, the budget surplus of the local town halls corresponding to the year 2019 can be used to finance Social Services and social promotion.
    • The supply of water and energy is guaranteed to those considered as vulnerable consumers.
    • Mortgage moratorium related to loans used for the acquisition of the home residence for those debtors who are in a situation of economic vulnerability and, therefore, who suffer extraordinary difficulties in meeting their payments as a result of the COVID-19 crisis.
    • Guarantee in order to keep going electronic communications services and broadband connectivity.
    • The term for the return of products purchased either in person or online is interrupted while the declaration of the special alarm status remains in force.


    Corporate Governance and Insolvency Proceedings Resolutions


    Measures of RD-Ley 8/2020 – March 17th:

    • During the alarm period (and even if there is not a provision in the company by laws) the sessions of the governing and administrative bodies of associations, civil and commercial companies, the governing council of cooperative societies and the trustees of foundations may be held by videoconference. The same rule will be applied to the
      delegated committees and to the other mandatory or voluntary committees that it has constituted. The session will be understood to be held at the domicile of the company/entity.
    • The term 3 months (counted from the end of the financial year) to formulate the Annual Accounts has been suspended. This period will be considered as extended for another 3 months as from the end of the State of Alarm.
      The ordinary general meeting to approve the Annual Accounts for the previous year shall necessarily be held within three months as from the end of the term to formulate the annual accounts.
      Even if there is a legal or statutory cause, shareholders may not exercise their right of separation until the situation of the state of alert (and any extensions thereof) has been finished.
    • In the event that, on the date of declaration of the state of alarm, the governing body or administration of a legal entity had already prepared/formulated the accounts for the previous year, the period for accounting verification (audit) of those accounts, if the audit were mandatory, it will be understood to be extended for two months
      counting from the end of the alarm state.
    • In the event that, during the validity of the state of alarm, the term of the company established in the bylaws elapses, the dissolution will not take place fully until two months after the end of said state.
    • In the event that, before the declaration of the state of alarm and during the validity of that state, there is a legal or statutory cause for the dissolution of the company, the legal term for the calling of the general shareholders meeting to adopt the pertinent dissolution agreement or the agreements that are intended to unnerve the cause, it is suspended until said alarm state ends.
    • Should the legal or statutory cause of dissolution occur during the validity term of the state of alarm, the administrators will not be liable for the social debts accrued within that period.



    The information set up above is of general character only and does not pretend to constitute legal advice. This document has been prepared in March 23rd, 2020 and Ros Abogados does not assume any obligation neither to revise it nor to update it.