Covid19 Spanish

Summary of the legal matters relating to the COVID-19 health crisis

Spain reacted to COVID-19 health crisis by passing, amongst others, the following four extraordinary regulations:

– Royal Decree 463/2020 of 14 March declaring a state of emergency to address the COVID-19 health crisis, which came into immediate effect and was then amended by Royal Decree 465/2020 of 17 March and Royal Decree 476/2020 of 27 March (the “State of Emergency RD” or the “RD 463/2020”);

– Royal Decree-Law 8/2020 of 17 March on urgent extraordinary measures to address the social and economic impact of COVID-19 (“RDL 8/2020”);

– Royal Decree-Law 9/2020 of 27 March adopting supplementary labour-related measures to mitigate the effects of the COVID-19 health crisis (“RDL 9/2020”); and –

Royal Decree-Law 10/2020 of 29 March on recoverable paid leave for employees who do not provide essential services, in order to reduce population mobility in the context of the fight against COVID-19 (“RDL 10/2020”).

This document is a summary of these regulations by areas:

Labour matters

  • Teleworking
  • Timetable adjustment
  • Compulsory recoverable paid leave
  • ERTE due to force
  • ERTE based on objective grounds (Drop in demand)

Tax matters

  • Suspensions of terms
  • Tax debt deferral

Financial matters

  • The mortgage payment moratorium under RDL 8/2020
  • Fostering liquidity

Corporate matters

  • Measures relating to drawing up and approving the Annual Accounts
  • Measures relating to the Governing body of companies and professional partnerships
  • Guidelines on changes to profits allocations proposals
  • Measure relating to the General meeting
  • Other mesures applicable to companies during the state of emergency

Other matters

  • Public law matters
  • Transports matters
  • Insolvency matters
  • Intellectual property matters
  • Measures adopted in the Pharmaceutical and Health sector
  • Energy sector
  • Competition laws
  • Litigation
  • Arbitration

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