1. What concrete measures are included in Royal Decree-Law 11/2020 in favour of companies?
Royal Decree-Law 11/2020, of 31 March, adopting additional urgent measures in the social and economic field to deal with COVID-19, establishes for companies:
- In Article 34, moratoriums for the payment of Social Security business contributions and those regarding joint collection, of six months, without interest, whose accrual period is between April and June 2020, and
- In Article 35, deferral of the payment of Social Security debts whose statutory period of entry takes place between April and June 2020, with an interest of 0.5% applied.
Order ISM/371/2020, of 24 April, implements Article 34 of Royal Decree Law 11/2020, of 31 March, which adopts urgent complementary measures in the social and economic field to deal with COVID-19.
Said Order determines the economic activities that may use it, in accordance with the current National Classification of Economic Activities (CNAE-2009).
These activities are as follows:
119 (Other non-perennial crops).
129 (Other perennial crops).
1812 (Other printing and graphic arts activities).
2512 (Manufacture of metalwork).
4322 (Plumbing, heating and air conditioning system installations).
4332 (Carpentry installation).
4711 (Retail trade in non-specialised establishments, predominantly food, drink and tobacco)
4719 (Other retail trade in non-specialised stores).
4724 (Retail trade of bread and bakery products, confectionery and pastry in specialised establishments)
7311 (Advertising agencies).
8623 (Dental activities).
9602 (Hairdressing and other beauty treatments).