Catering discounts

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Languages available: Castellano

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Languages available: Castellano

1. Which companies can apply this credit?

Companies engaged in activities within the tourism sectors, excluding those in the public sector but including those in commerce and hospitality, provided that they are linked to the tourism sector, and which are engaged in productive activity during the months of February, March, April, May and June and which hire or maintain the employment of workers with permanent seasonal contracts during those months.

2. What is the discount?

The discount involves 50% of the employer’s social security contributions for common contingencies, as well as for the concepts of joint collection of unemployment, Fogasa and vocational training.

3. Can this discount be applied throughout the country?

The discount regulated in article 13 will be applicable throughout Spain, except in the Autonomous Communities of the Balearic and Canary Islands, during the months of February and March 2020, where the discount established in article two of Royal Decree Law 12/2019 of 11 October, which adopts urgent measures to alleviate the effects of the opening of insolvency proceedings of the Thomas Cook business group, will be applicable in the aforementioned months.

4. What actions must be taken to calculate the credit for the payment of contributions?

For the workers to whom it is applicable, value 420 in the ADDITIONAL SITUATIONS box must be filled in with the following specifications:

  • Workers for companies not based in the Autonomous Communities of the Balearic Islands and the Canary Islands during the months of February, March, April, May and June:

A single TYPE SAA 420 record DATED FROM February will be sufficient. A TYPE SAA 420 record can also be made for each of the months indicated. In other words, they can be entered independently.

  • Workers for companies not based in the Autonomous Communities of the Balearic Islands and the Canary Islands:
    • The stimulus for February and March for companies located in the Autonomous Communities of the Balearic Islands and the Canary Islands, already subsidised pursuant to article 2 of Royal Decree-Law 12/2019 of 11 October, are excluded from this regulation, and therefore urgent measures are being taken to mitigate the effects of the opening of insolvency proceedings by the Thomas Cook business group.
    • Under Royal Decree-Law 7/2020, the corresponding credits for the months of April, May and June 2020 apply. To identify these workers who are registered between the months of April and June 2020, value 420 of the TYPE SAA field DATED FROM February or March will be sufficient. However, as previously indicated, a TYPE SAA 420 record can also be made for each month with deduction.

5. How long do I have to report this value?

The deadline for reporting the value 420 for the months of February and March will be extended to 29 April 2020.
This value may be recorded for successive months up to the last day of the period for submission of the settlement for each month.

7. Do I have to take any other actions for the credit for the payment of contributions to be calculated?

No, this deduction will be calculated automatically by the system once the additional 420 situation has been reported. In the event that the payment has already been confirmed, you must mechanize the additional situation and request the correction of the credit in order for the deduction to be applied to that payment.

If the action indicated in the previous paragraph could not be performed at the time the value 420 was available to enter, the corresponding payment return can be requested.

8. What does the entry of this value mean?

The entry, by the authorised REDs, of records with a value of 420 constitutes a responsible statement that each and every one of the requirements for access to that benefit is fulfilled and that none of the exclusions that would determine non-access to it are present.

Records with a value of 420 should only be entered when each and every one of the conditions and requirements set out in the aforementioned Article 13 of Royal Decree-Law 7/2020, as well as in the other applicable regulations for access to and maintenance of quota deductions, and when any of the exclusions applicable to the benefit in question do not apply.

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