Archivo de la categoría: Internacional

INFORMATION ON RETURN OF UNDUE CHARGES

The State Public Employment Service (SEPE), in the process of reviewing the benefits, is proceeding to notify the beneficiaries of benefits of the undue charges that may have originated.

Those people who have received improper charges will receive a notification to proceed with the return of these charges. Once this request has been notified, the interested person has 30 business days to carry out this procedure, without surcharges or interest if it is carried out within the corresponding period.

In the current context, once the return of the undue collection has been made, it is NOT necessary to present the income bulletin at the benefits office. It should be kept in case it is required later

GOV.UK Guidance: Living in Spain

Official information for UK nationals moving to or living in Spain, including guidance on residency, healthcare, passports and the Withdrawal Agreement.

Published 22 March 2013
Last updated 7 September 2020

see all updates

From: Foreign & Commonwealth Office and Foreign, Commonwealth & Development Office

Contents

  1. What you should do
  2. Coronavirus
  3. Stay up to date
  4. The Withdrawal Agreement
  5. Visas and residency
  6. Healthcare
  7. Passports and travel
  8. Driving in Spain
  9. Working in Spain
  10. Money and tax
  11. Pensions
  12. Benefits
  13. Voting
  14. Births, deaths and getting married
  15. Accommodation and buying property
  16. Pets
  17. Emergencies
  18. Returning to the UK

What you should do

You should:

Coronavirus

You should follow the advice of the Spanish Government and your local authority. You can also read our Spain travel advice for our latest guidance.

Stay up to date

You should:

Attend a citizen outreach meeting

Attend one of our citizen outreach meetings to keep up to date on working and living in Spain. Due to COVID-19 restrictions, the majority of our outreach will be taking place online.

You can also:

The Withdrawal Agreement

The Withdrawal Agreement sets out the terms of the UK’s withdrawal from the EU and provides for a deal on citizens’ rights. It sets out a transition period which lasts until 31 December 2020. During this time you can continue to live, work and study in the EU broadly as you did before 31 January 2020.

If you are resident in Spain at the end of the transition period, you will be covered by the Withdrawal Agreement, and your rights will be protected for as long as you remain resident in Spain.

Any rights that are not covered by the Withdrawal Agreement will be the subject of future negotiations. Read this guidance page for more information

In the meantime, make sure you are registered as a resident in Spain. We will update this guidance as soon as more information becomes available.

You should also read our guidance on living in Europe.

Visas and residency

Residency

If you are legally resident in Spain before the transition period ends on 31 December 2020, you will be able to stay. You must register as a Spanish resident if you want to stay in Spain for more than 3 months. Children must also be registered with their own residency document.

If you are living in Spain before 1 January 2021 and register as a resident after 6 July 2020, you will be issued with a biometric residence card called a Tarjeta de Identidad de Extranjero (TIE). This card will prove your rights under the Withdrawal Agreement.

If you registered as a resident before 6 July 2020, you will have a green A4 certificate or credit card-sized piece of paper from Extranjeria or the police. This is still a valid document and will prove your rights under the Withdrawal Agreement, including after the transition period ends.

You can exchange your paper residence document for the new TIE but you are not obliged to.

The green paper residence certificate and the new biometric TIE card will continue to be equally valid in proving your residence status and rights in Spain. But, the Spanish government advises that the biometric card is more durable and may simplify some administrative processes.

Read the Spanish government’s guidance on how to apply for the new TIE.

If you move to Spain after 31 December 2020, different immigration requirements will apply. We will update this page when further information is available.

For more information:

UK Nationals Support Fund

The government has announced funding for organisations to provide practical support to UK nationals who may have difficulty completing their residency application or registration.

This support is available only to those who need additional help. This may include pensioners, disabled people, people living in remote areas or who have mobility difficulties.

The services available for people who need this additional support include:

  • answering questions about residency applications, such as the documents required and application procedure
  • guiding individuals through the process, if necessary
  • supporting people facing language barriers or difficulty accessing technology

In Spain, this support is being provided by three organisations: The International Organisation for Migration will cover: Andalusia, Madrid and Murcia; Babelia will cover Alicante, Valencia and Castellon; and Age in Spain will cover Catalonia and the Balearic Islands.

If you or someone you know may have difficulty completing the paperwork, you can contact them using the details below to discuss how they may be able to help you.

IOM – The International Organisation for Migration (Andalusia, Madrid and Murcia)

Visit the IOM Spain website

Email: UKnationalsSP@iom.int

Helplines: Andalusia: +34 650 339 754, Madrid: +34 699 581 855, Murcia: +34 648 642 543, all available Mon to Thurs, 3.30pm to 5pm

Babelia (Alicante, Valencia and Castellon)

Visit the Babelia website

Email: info@asociacionbabelia.org

Helpline: +34 865 820 229 available Mon to Fri, 9am to 2pm

Babelia contact form

Age in Spain (Catalonia and Balearic Islands)

Visit the Age in Spain website

Email: residency@ageinspain.org

Age in Spain contact form

Helpline: +34 932 20 97 41 available Mon to Fri, 9am to 6pm

Healthcare

If you are living in Spain or move there permanently before 31 December 2020, you’ll have life-long healthcare rights in Spain as you do now, provided you remain resident.

Read our guidance on who can access healthcare in Spain and how to register.

State healthcare: S1

If you live in Spain and receive an exportable UK pension, contribution-based Employment Support Allowance (ESA) or another exportable benefit, you may currently be entitled to state healthcare paid for by the UK. You will need to apply for a certificate of entitlement known as an S1 certificate.

Read our guidance on how to get an S1 form

European Health Insurance Card (EHIC)

If you are entitled to an S1, you are also entitled to apply for a UK-issued EHIC.

If you are not an S1 holder, but are registered for public healthcare in Spain in another way and are travelling outside of Spain, you must apply for a Tarjeta Sanitaria Europea (TSE – a Spanish-issued EHIC) online (in Spanish), or go to your nearest social security office (Insitituto Nacional de la Seguridad Social).

You must also buy comprehensive travel insurance to cover anything not covered by your TSE, EHIC or for travel to countries outside the EU.

If you are resident in Spain, you must not use your EHIC from the UK to access healthcare in Spain, unless you are a student or posted worker.

When you travel from Spain for a temporary stay in another European Economic Area (EEA) country or Switzerland, you can use your UK or Spanish-issued EHIC to access state-provided healthcare in the country. During that short stay:

There will be no changes to your healthcare access before 31 December 2020. You can also continue to use your EHIC, as you did before, during this time.

Read the Spanish government’s guidance on access to healthcare.

You should also read guidance on:

Passports and travel

The rules on travel will stay the same until the transition period ends on 31 December 2020. During this time you can continue to travel to countries in the Schengen area or elsewhere in the EU with your UK passport.

Check your passport is valid for travel before you book your trip. Your passport should be valid for the proposed duration of your stay.

You can apply for or renew your British passport from Spain.

Passports from 1 January 2021

Check your passport is valid for travel before you book your trip.

From 1 January 2021, you must have at least 6 months left on an adult or child passport to travel to most countries in Europe (not including Ireland). This requirement does not apply if you are entering or transiting to Spain, and you are in scope of the Withdrawal Agreement.

If you renewed your current passport before the previous one expired, extra months may have been added to its expiry date. Any extra months on your passport over 10 years may not count towards the 6 months needed.

You will need to renew your passport before travelling if you do not have enough time left on your passport.

As a non-EEA national, different border checks will apply when travelling to other EU or Schengen area countries. You may need to show a return or onward ticket and that you have enough money for your stay. You may also have to use separate lanes from EU, EEA and Swiss citizens when queueing. Your passport may be stamped for visits to these countries.

Entry requirements

From 1 January 2021, you will be able to travel to other Schengen area countries for up to 90 days in any 180-day period without a visa for purposes such as tourism. This is a rolling 180-day period.

To stay for longer, to work or study, or for business travel, you will need to meet the entry requirements set out by the country to which you are travelling. This could mean applying for a visa or work permit. You may also need to get a visa if your visit would take you over the 90 days in 180 days limit.

Periods of stay authorised under a visa or permit will not count against the 90-day limit. Travel to the UK and Ireland will not change.

Different rules will apply to EU countries that are not part of the Schengen Area. Check each country’s travel advice page for information on entry requirements.

Children travelling from Spain

On 1 September 2019, the Spanish authorities implemented a new regulation. Children (under 18 years old) resident in Spain, who travel out of Spain without a person who has parental responsibility, may need a certified authorisation by that person. This is required in addition to a valid travel document.

The Spanish authorities have confirmed that the regulation does not apply to foreign children resident in Spain who are subject to the law of their country of nationality, or to non-resident foreign children visiting Spain.

We have notified the Spanish immigration authorities that there is no similar standard regulation in the UK, so British consulates do not provide travel authorisation documents. British children do not need written permission to travel unless they are subject to a court order which states that written permission is required from those holding parental responsibility. If the child is subject to such a court order, or to ensure that an unaccompanied child will be able to leave Spain without delay, you must obtain a certified authorisation from a public notary in Spain.

If you have parental responsibility for Spanish children in Spain, you can obtain a certified authorisation at a notary, national police station (in Spanish), or at the Guardia Civil (in Spanish).

Driving in Spain

Driving licence rules will stay the same until 31 December 2020.

If you are resident in Spain, exchange your UK licence for a Spanish one. If you do this before 31 December 2020 you will not need to take a driving test.

You will need a valid residence document to exchange your licence.

To start the exchange process, book an appointment with the Spanish Traffic Authority (DGT) online or by calling 060 (Spanish language only). You can request an appointment to exchange your driving licence in a different province to the one you live in.

Make sure you request the correct appointment option:

  • if your licence has expired or is due to expire in the next few months, you should choose ‘renovación’
  • if you have lost your licence or it has been stolen you should choose ‘sustitución’
  • for all other instances choose ‘canje’

You should get a photocopy of your UK licence certified by a notary prior to initiating this process in case there are any delays. You will have to hand over your UK licence to the Spanish Traffic Authority when applying to exchange it for a Spanish one.

You will be issued a temporary driving permit (“Autorización temporal para conducir”) to use until your Spanish licence is processed. This document is only recognised by traffic authorities in Spain and is not a valid document in any other country.

You can instruct a registered ‘gestor’ to carry out this exchange process on your behalf if you wish.

These rules may change from 1 January 2021. We will update this guidance once more information is available.

Driving in the UK with a Spanish licence

Until the end of the transition period, you can still use your Spanish licence in the UK for short visits or exchange it for a UK licence without taking a test.

These rules may change from 1 January 2021. We will update this page once more information is available.

Lost, stolen or expired UK licences

If you live in Spain and your UK driving licence is lost, or stolen, or if it expires, you will not be able to renew it with the UK Driver and Vehicle Licensing Agency (DVLA). You will need to apply to the DVLA for a ‘certificate of entitlement’ in Spanish to be able to apply for a Spanish driving licence.

For information on driving in Spain, read our guidance on:

Bringing a UK-registered vehicle to Spain

Read our guidance on taking a vehicle out of the UK.

If you register as a resident or spend longer than 6 months of the year in Spain, you must register your vehicle with the Spanish authorities and you may need to pay some taxes.

You may be exempt from some of these taxes. If so you will need certificates of exemption.

Working in Spain

If you are resident in Spain on or before 31 December 2020, your right to work will stay the same, as long as you remain resident in Spain.

Read our guidance on working in an EU country.

To apply for a job, you may need to provide a:

Money and tax

The UK has a double taxation agreement with Spain to make sure that you do not pay tax on the same income in both countries. You can ask the relevant tax authority about double taxation relief.

Existing double taxation arrangements for UK nationals living in Spain have not changed.

As a Spanish resident, you must declare your global income to the Spanish authorities, no matter which country it came from. If you are not a resident, you will only pay tax on income that came from Spain.

Read guidance about:

You should get professional advice on paying tax in Spain. You can use a registered ‘gestor’ or find an English-speaking lawyer.

Declaration of overseas assets

You may need to file an annual declaration of overseas assets called a Modelo 720. There are severe penalties if you do not file, or give incorrect or incomplete information.

National Insurance

Find out if you can pay National Insurance while abroad in order to protect your State Pension and entitlement to other benefits and allowances.

If you are employed or self-employed in the EU or EEA and you have a UK-issued A1/E101 form, you will remain subject to UK legislation until the end date on the form.

Pensions

You will need to tell the UK government offices that deal with your benefits, pension and tax if you are moving or retiring abroad.

If you retire in Spain, you can claim:

Life Certificates for UK State Pensions

If you get a life certificate from the UK Pension Service, you need to respond as soon as possible. Your payments may be suspended if you don’t.

Pensions after 31 December 2020

There will be no changes before 31 December 2020 to the rules on claiming the UK State Pension in the EU, EEA or Switzerland as a result of the UK leaving the EU.

If you are living in the EU, EEA or Switzerland by 31 December 2020 you will get your UK State Pension uprated every year for as long as you continue to live there. This will happen even if you start claiming your pension on or after 1 January 2021, as long as you meet the qualifying conditions explained in the new State Pension guidance.

If you are living in Spain by 31 December 2020, you will be able to count future social security contributions towards meeting the qualifying conditions for your UK State Pension.

If you work and pay social security contributions in Spain, you will still be able to add your UK social security contributions towards your Spanish pension. This will happen even if you claim your pension after 31 December 2020.

If you are considering moving to Spain on or after 1 January 2021 and you are not covered by the Withdrawal Agreement, the rules depend on negotiations with the EU and may change. Check our guidance on benefits and pensions in the EU.

You can continue to receive your UK State Pension if you live in the EU, EEA or Switzerland and you can still claim your UK State Pension.

Benefits

You will need to tell the UK government offices that deal with your benefits, pension and tax if you are moving or retiring abroad.

You may still be able to claim some UK benefits like child and disability benefits if you live in Spain.

Many income-related benefits such as pension credit and housing benefit cannot be paid to you if you’re abroad for more than 4 weeks.

Spanish benefits

You may be entitled to Spanish benefits. To find out if you are entitled to Spanish benefits and how to claim, you can:

You can request proof of the time you’ve worked in the UK from HMRC if you are asked for this.

Benefits after 31 December 2020

There will be no changes before 31 December 2020 to the rules on claiming UK benefits in the EU, EEA or Switzerland as a result of the UK leaving the EU.

If you are living in the EU, EEA or Switzerland by 31 December 2020, you will continue to receive any UK benefits you already receive. This will continue for as long as you live there and meet all other eligibility requirements.

If you work and pay social security contributions in Spain, your UK social security contributions will be taken into account when applying for Spanish contributions-based benefits. This will happen even if you claim contributions-based benefits after 31 December 2020.

If you are considering moving to Spain on or after 1 January 2021 and you are not covered by the Withdrawal Agreement, the rules depend on negotiations with the EU and may change. Check our guidance on benefits and pensions in the EU.

Voting

You can vote and stand in local elections. To do so, you must:

  • register on the municipal register where you live (padrón municipal)
  • formally declare your intention to vote and register on the local electoral roll
  • confirm your padrón status every 2 to 5 years to remain registered and be able to vote

You can go to your local town hall and check your padrón status and the municipal electoral roll at any time.

You cannot vote in general or regional elections in Spain or European Parliamentary elections.

You may be able to vote in some UK elections. You can:

Births, deaths and getting married

If your child is born in Spain, you will need to register the birth abroad.

If someone dies in Spain you can:

Find out how you can get married abroad.

Find out about notarial and documentary services for British nationals in Spain.

Accommodation and buying property

Read guidance on how to buy or let property in Spain.

Pets

Current pet travel rules will stay the same until 31 December 2020.

If you’re travelling with your pet for the first time you must visit your vet to get a pet passport.

Read guidance on bringing your pet to the UK.

Emergencies

You can dial the European emergency number on 112 or:

  • 091 for police
  • 061 for health emergencies
  • 080 for firefighters
  • 092 for local police

If you’re the victim of crime, have been arrested, or are affected by a crisis abroad, contact your nearest British embassy or consulate.

Returning to the UK

Tell the UK and Spanish authorities if you are returning to the UK permanently. To help prove you are now living in the UK, you must deregister with your:

  • local town hall (padrón)
  • the Spanish National Police (Residencia)
  • your local health centre

Check if your tax status will change if you return to the UK.

If you get UK State Pension or benefits payments, you must tell the International Pension Centre and the Instituto Nacional de la Seguridad Social.

If you get healthcare in Spain through the S1 form, you must contact the Overseas Healthcare Team on +44 (0)191 218 1999 or Seguridad Social to make sure your S1 is cancelled at the right time.

Read the guidance on returning to the UK permanently which includes information on, amongst other things, tax, access to services and bringing family members.

Disclaimer

Please note this information is provided as a guide only. Definitive information should be obtained from the Spanish authorities. The Foreign, Commonwealth & Development Office (FCDO) is not liable for any inaccuracies in this information.

You may also want to view this list of useful websites for UK nationals living in Spain.


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BREXIT: INDEX QUESTIONS FOR UK NATIONALS AND THEIR FAMILY MEMBERS RESIDING IN SPAIN

Summary

  • General questions
  • Questions for UK Nationals
  • Questions for family members, third-country Nationals, of a UK National
  • I already have my residence document

GENERAL QUESTIONS

What is Brexit?

Brexit is the name given to the process of departure of the United Kingdom of Great Britain and Northern Ireland (hereinafter “United Kingdom”) from the European Union and the European Atomic Energy Community (hereinafter referred to as “EU”).

The UK’s exit from the EU took place on 31 January 2020 and the terms of the departure are defined in the Agreement on the withdrawal of the United Kingdom from the EU negotiated by both parties (hereinafter Withdrawal Agreement). The Withdrawal Agreement entered into force on 1 February 2020 and provides for an orderly departure of the UK from the EU.

To this end, the Withdrawal Agreement foresees a transition or implementation period which expires on 31 December 2020. Residence rights are regulated in Title II of the Withdrawal Agreement.

What do I have to do to be recognised as a beneficiary of the Withdrawal Agreement in Spain?

To address the documentation process, the Withdrawal Agreement offers two possibilities:

(1) lay down a procedure of a constituent nature, in which a new residence status must be applied for in the host State (Article   18.1);

(2) Not to apply this procedure meaning that UK nationals will not have to ask for a new residence status as a condition for legal residence. In this case, those eligible for residence rights under the Withdrawal Agreement shall have the right to receive a residence document expressly identifying them as beneficiaries of the Agreement (18.4).

Spain has opted for this second option and it is therefore not mandatory to apply for a new residence document.

It should be kept in mind that registration certificates and residence card to family members of a Union citizen obtained before the end of the transition period will serve to prove their legal residence in Spain afterwards and to benefit from the provisions of the Withdrawal Agreement. However, as from 6 July, you may apply for the issuance of a residence document explicitly mentioning your status as beneficiary of the Withdrawal Agreement.

For those arriving in Spain after 6 July and in order to avoid double requests (certificate of registration of a citizen of the EU and residence document) a procedure for issuing residence documents under the Agreement during the transition period has been designed. Once this procedure is operational (6 July), applications for registration certificates or residence cards for the family member of the Union citizen submitted by the beneficiaries of the Agreement shall be processed as applications for the residence document referred to in Article 18.4 of the Agreement.

What will be my situation during the transition period?

The Withdrawal Agreement provides a transition period until 31 December 2020.

During this transition period, United Kingdom  nationals  and  their family members who are nationals of third countries residing in Spain shall maintain their rights arising from the application of EU law.

After the end of the transition period, the Withdrawal Agreement sets out that their rights of residence, work, studies and social security will be maintained.

It should be kept in mind that registration certificates and residence card to family members of a Union citizen obtained before the end of the transition period will serve to prove legal residence in Spain afterwards and to benefit from the provisions of the Withdrawal Agreement. However, as from 6 July, you may apply for the issuance of a residence document explicitly mentioning your status as beneficiary of the Withdrawal Agreement.

Having a certificate of registration in force is a guarantee of your rights as a resident in Spain.

You can consult this European Commission document containing questions and answers on who benefits from the Withdrawal Agreement and what their rights are.

Who is covered by the Withdrawal Agreement?

The Withdrawal Agreement protects United Kingdom nationals residing in Spain at the end of the transition period, as well as their third-country relatives, being members of the family before the end of the transition period (except for future children) (see question 3.3).

What are the advantages of being recognised as a beneficiary of the Withdrawal Agreement?

Both Brexit and the Withdrawal Agreement make it necessary to know which UK nationals reside in Spain before the end of the transition period and which ones arrive after that date.

This is because the former, those who reside in Spain before 31 December 2020, will have the rights of residence, free movement and social security recognised by the Withdrawal Agreement. While those who arrive after that date will have different rights, either those that recognise the future relationship between the EU and the United Kingdom, or, in its absence, those recognised by Spanish law.

I have a registration certificate, can I still reside in Spain?

Yes, you can continue to reside in Spain. In addition, you and your family members may apply as from 6 July 2020 for the issuance of a residence document explicitly mentioning your status as beneficiary of the Withdrawal Agreement, which will facilitate both administrative formalities and the crossing of the external border.

What is my situation if I arrive in Spain after the date of withdrawal (31 January 2020) and in the middle of the transition period (1 February 2020-31 December 2020)? What do I have to do?

The Withdrawal Agreement provides a transition period until 31 December 2020.

As from 6 July, the procedure for obtaining the residence document of Article 18.4 of the Agreement will be enabled. Therefore, if you arrive from that date on, you must apply directly for the residence document at the Inmigration Offices of the province in which you reside. It will be verified that you meet the same requirements demanded for obtaining the Union citizen registration certificate. Once this residence document has been obtained, it will be issued (in format Foreigner’s IdentityCard (TIE)) which will explicitly mention your status as beneficiary of the Withdrawal Agreement.

If you have already obtained Spanish nationality you will not need to do any formalities.

Will United Kingdom nationals residing in Spain obtain a work permit to continue their professional activity in Spain?

No. The Withdrawal Agreement protects the rights of EU citizens and British nationals, as well as their respective relatives, to continue to live, work or study as they do today and under the same essential conditions as under Union law. As a result, you will be able to continue working as before without any additional permission.

Family members of a UK national, third-country nationals, resident in Spain, do they have a special status?

Family members will maintain their family status throughout the transition period and thereafter.

I tried to get an appointment to get the residence document, but there are no appointments available online, what can I do?

Due to the various phases associated with the Plan for the Transition to a New Normality after the COVID crisis19, the number of available appointments is gradually expanding.

Remember that, if you did not have a previous registration certificate or   a Union citizen’s family card, the procedure may be requested here.

What will my situation be if I arrive in Spain after 1 January 2021? What foreign legislation applies to me?

Unless covered by the subjective scope of the Withdrawal Agreement , United Kingdom nationals entering Spain after 1 January 2021 shall be considered as third-country nationals. Therefore, the general immigration regime will apply to them, unless a  future  mobility  scheme  is  negotiated  within  the framework of the future relationship being negotiated between the UK and the EU.

If I am a beneficiary of the Withdrawal Agreement, I am in possession of a residence document issued on the basis of that agreement and want to move to reside in another EU country, can I do so?

The Withdrawal Agreement recognises the right to reside in the host country, however future mobility will be subject to negotiations within the framework of the future relationship between the UK and the EU. Should there be a lack of agreement in this matter:

For short stays: the rules for short stays within the Schengen area apply

For stays longer than 3 months, the national legislation of each EEA shall apply.

If I have doubts, where can I get more information ?

Herehttp://www.mitramiss.gob.es/es/brexit/index.htm

Here https://ec.europa.eu/commission/sites/beta- political/files/2018-11-26_qa_citizens_rights_es_1.pdf

HereGuidance note on the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community


QUESTIONS FOR UK NATIONALS

1) I HAVE A REGISTRATION CERTIFICATE

How do I get the residence document?

In order to obtain the residence document, you must request a prior appointment and submit your application personally to the police establishments. The certificate will be replaced by the new residence document that will be given to you within the time indicated by the office that processed the card.

To request your prior appointment: https://sede.administracionespublicas.gob.es/icpplus/index.html

→ choose provincia trámites cuerpo nacional de policía (if it is posible tochoose) → choose Policia Exp tarjeta asociada al Acuerdo de retirada ciudadanos británicos y sus familiares.

Should I request it before 31 December 2020?

The procedure shall be operational from 6 July 2020, the date on which you may obtain a prior appointment to request the issue of this document.

Applications for the replacement of the registration certificate already in your possession may be raised at any time, including once the transition period is over.

2) I DON’T HAVE A REGISTRATION CERTIFICATE

Can I continue to reside in Spain?

Yes, but in order to facilitate administrative arrangements and border crossings and your recognition as a beneficiary of the Withdrawal Agreement, it is appropriate that you are in possession of the residence document. It is recalled that, as from 6 July, in order to avoid double requests, registration certificates will no longer be issued to United Kingdom nationals and applications for such certificates will be understood and processed as applications for the residence document.

If I arrive in Spain after 6 July and before the end of the transition period, can I continue to apply for the EU registration certificate? Or should I apply directly for this new residence document?

To avoid double requests, a system has been set up in which applications for registration certificates will be understood and processed as applications for this residence document identifying them as beneficiaries of the Withdrawal Agreement.

How do I get the residence document?

In order to obtain the residence document, you may have access to the new procedure established for this purpose by personally presenting the application, you or your representative, at the Immigration Office of the province (Oficina de Extranjería) in which you reside, or electronically.

Among other requirements, you must prove that you resided in Spain before the end of the transition period (e.g. through your registration certificate, rental contracts, property ownership, employment contract, registration at a school). This element will be more important if your application is submitted after the transition period.

The procedures are as follows:

first

You shall apply for the residence document at the Immigration Office of the province (Oficina de Extranjería) where you reside or will establish your residence. You can request it in person at the office (personally  or  through  a  representative)  but  you  must  obtain  a     prior appointment.  Go      here→  choose  provincia  →  trámites  oficinas  deextranjería (if it is posible to choose) → Trámite para la documentación   de nacionales de Reino Unido (Brexit)

And you may also request it electronically. → click “continuar” → choose provincia and how you are requesting (for example: acceso individual) → click “continuar nueva solicitud” → choose “EX20 – Documento de residencia Artículo 50 TUE para nacionales del Reino Unido (emitido de conformidad con el artículo 18.4 del Acuerdo de retirada).

Second

Once granted, you must request its dispatch to the appropriate police unit. This procedure is face-to-face and personal.

To request your prior appointment: https://sede.administracionespublicas.gob.es/icpplus/index.html   → choose provincia → trámites cuerpo nacional de policía (if it is posible to choose) → choose Policia Exp tarjeta asociada al Acuerdo de retirada ciudadanos británicos y sus familiares.

Should I request it within a maximum period of time?

The deadline for submitting the application will be 3 months from your arrival in Spain.

How long will it take to get the residence document?

The deadline for deciding on your concession is three months. And after that, you must request its dispatch within one month of notification.

Can I apply for a residence document at any Immigration office?

The application for the residence document must be made to the Immigration Office of the province (Oficina de Extranjería) in which you reside or where you are planning to establish your residence. Remember that you can make the request electronically.

Can another person file the residence document application in my place?

Requests to Immigration offices may be made by a duly accredited representative.

On the other hand, the application for the issuance of the residence document (the physical card) to the police units must be made personally by the person concerned. Similarly, the collection  must be carried out by the person concerned and presenting a valid and current passport.

INFORMATION ON DOCUMENTATION AND PROCEDURE

Should the required documents be originals or copies (compulsed)?

The documents must be original.

If you apply electronically for the residence document (procedure to be authorised for those who have not obtained a prior registration certificate) you will provide copies of it. It is recalled that an electronic signature system must be in place in order to make the electronic application.

Is it necessary for me to prove my income?

Proof of sufficient income will only be required if you do not have a previous registration certificate and do not perform a professional or work activity in Spain.

Is it necessary for you to provide a criminal record certificate?

You must not provide it together with your request. However, the competent authority may verify the existence of a criminal record and, where appropriate, refuse documentation on this ground considering it would affect public policy.

If I arrive in Spain after 6 July, I must request the document within 3 months of the entry date, what happens if I submit the request later?

A sufficient additional time limit will be granted only if sufficiently serious reasons (e.g. serious illness) are established. These cases will be assessed individually by the Immigration Office.

While I get the new residence document, can I continue working or studying in Spain?

Yes, I can.

What will be the cost of the new residence document?

The card fee must be paid, which can be found on the website of the Ministry of the Interior.

During the procedure, will I be able to access the processing status?

Yes, and if it is necessary to provide any additional documentation, it will be the administration itself that will contact you electronically or at your postal address. If you have provided an e-mail for notification purposes, please be aware of it.

What happens if an application is rejected? What will be the deadlines for filing an appeal?

If your application is rejected, you may file a complaint through administrative channels. The decision itself will tell you the formalities relating to the appeal, deadlines, and to whom you must submit it. After this analysis in administrative proceedings, you will be able to go to court.

Have I been residing in Spain for more than 5 years, will I be able to maintain or have access to permanent residence?

Yes, you will. However, obtaining a permanent residence document will require a procedure before the police unit (if you already have a temporary or permanent registration certificate) or taking two steps (if there is no registration certificate) at the Immigration Office and the police unit. Remember that procedures with Immigration offices (Oficinas de Extranjería) can be done electronically. Periods of residence prior to departure from the United Kingdom from the EU shall be taken into consideration.



QUESTIONS FOR FAMILY MEMBERS, THIRD-COUNTRY NATIONALS, OF A UK NATIONAL

Do family members of a United Kingdom national, third-country nationals, resident in Spain, have a special status?

Family members are beneficiaries of the Withdrawal Agreement and are therefore entitled to obtain the residence document under article 18.4.

If they are in possession of a residence card for a family member of the EU citizen, they may apply to the police authorities for it to be replaced by the residence document.

If, on the other hand, they do not have a family member’s card of a citizen of the Union or have had it, but they have been resident in Spain for more than five years without having access to the permanent card, they may apply to the Immigration office (Oficina de Extranjería) in the province where they reside for the residence document, which will be assessed individually and which, if resolved positively, will allow them to request the issuance of the document.

What are the conditions for members of the UK family?

Family members of United Kingdom nationals shall be beneficiaries provided that they satisfy one of the following conditions:

  • Have resided in Spain before the end of the transition period and continue to reside here after this period;
  • Have not resided in Spain before the end of the transition period, but have a direct link with a national of the United Kingdom before the end of the transition period and, at the time when they are to be reunited with them, (e.g. with regard to spouses, dependent ascendants.
  • To  be  a first-degree  consanguineous  or  adoptive  descendant of  a national of the United Kingdom and that the birth or adoption took place before or after the end of the transition period, in Spain or in a different place, provided that, at the time they are reunited with him, they are members of the nuclear or direct family as described in question 3.3 and meet one of the following conditions:
  1. Both parents are nationals of the United Kingdom
  2. One of the parents is a national of the United Kingdom and the other of Spanish nationality, or one of the parents is a national of the United Kingdom and has the right of joint or exclusive custody of the child.
  • Family members who have resided in Spain in accordance with Articles 12 and 13, Article 16(2) and Articles 17 and 18 of Directive 2004/38/EC before the end of the transition period and who continue to reside there after that period.

Who are considered family members?

According to the definitions of the Withdrawal Agreement, both the so- called nuclear family and the so-called extended family should be taken into account provided that the family relationship (marriage, registered partner, long-term relationship, etc.) has been established before the end of the transition period and is maintained when the right of residence is to be exercised.

It is considered nuclear family as set out in the Withdrawal Agreement:

  • The spouse
  • The partner with whom the UK  citizen is    in  a union analogous to a conjugal union entered in a public register established for that purpose in a Member State of the European Union or in a State party to the European Economic Area, provided that such entry has not been cancelled.
  • Their direct descendants, and those of their spouse or registered partner
  • Their  direct  ascendants,  and  those  of  their  spouse  or  registered partner living in their care

It will also apply to the extended family, in the framework of the withdrawal agreement as follows:

  1. Another member of the family, regardless of nationality, who does not fall within the above definitions and who, in the country of origin, is dependent on or lives with the EU citizen who has the right of residence on a principal basis, or where, for serious health reasons, it is strictly necessary for the citizen of the EU to take care of the family member’s personal care;
  2. The  couple  with   whom   the  citizen  of  the  Union  has  a      stable relationship, duly proven.

However, this will apply to members of the extended family whose application for entry and residence under the Withdrawal Agreement was submitted before the end of the transition period and whose procedure is pending after the transition period.

Are there other cases where other people can enjoy the right of residence, for example, to care for a minor EU citizen?

Yes, there are. In addition, Article 9(a)(ii) of the Withdrawal Agreement goes beyond the reference to persons actually caring for another person (such as a parent caring for a minor) and is worded more openly, to allow its application also to persons other than those actually caring for another person (e.g. also minor siblings who are actually cared for by the same person or persons as the minor EU citizen).

Can future family members benefit from the Withdrawal Agreement?

Future family members do not have residence rights under the Withdrawal Agreement, with the sole exception of future children (born or legally adopted by European Union citizens or UK nationals).

I HAVE A RESIDENCE CARD TO FAMILY MEMBERS OF A UNION CITIZEN

How do I get the residence document?

In order to obtain the residence document, you must request a prior appointment and submit your application personally to the police establishments. Your temporary or permanent residence card to family members of a Union citizen shall be replaced by the new residence document which will be given to you within a period specified by the office that processed the card.

To request your prior appointment:

https://sede.administracionespublicas.gob.es/icpplus/index.html      →choose   provincia → trámites cuerpo nacional de policía  (if it  is  posible  to choose)  →choose  Policia  Exp tarjeta asociada al Acuerdo de retirada ciudadanos británicos y sus familiares.

If you have a temporary residence card to family members of a Union citizen, but have already reached 5 years of residence in Spain, you will be able to access the new procedure established for this purpose, by personally submitting the application, you or your representative, at the Immigration office of the province in which you reside (Oficina de Extranjería), or electronically.

The procedures are as follows:

FIRST

You shall apply for the residence document at the Immigration office of the province where you reside or are going to establish your residence.  You  can  request  it  in  person  at  the  office  (personally  or through a representative) but you must obtain a prior appointment. Go here →choose provincia →trámites oficinas de extranjería (if it is posible to   choose)   →  Trámite   documentación   nacionales   terceros   países familiares de nacionales de Reino Unido (Brexit)

—or electronically. →click “continuar” → choose provincia and how you are requesting (for example: acceso individual) → click “continuar nueva solicitud” → choose ““EX21 – Documento de residencia Artículo 50 TUEpara familiares de nacionales del Reino Unido (emitido de   conformidad con el artículo 18.4 del Acuerdo de retirada)”

SECOND

Once  granted,  you  must  request  its  dispatch     to  the appropriate police unit. This procedure is face-to-face and personal.

To request your prior appointment: https://sede.administracionespublicas.gob.es/icpplus/index.html→choose provincia trámites cuerpo nacional de policía (if it is   posible to choose) →choose Policia Exp tarjeta asociada al Acuerdo de  retirada ciudadanos británicos y sus familiares.

Should I request it before 31 December 2020?

The procedure will be operational from 6 July 2020, when an appointment can be made for the issue of this document.

Applications for the replacement of the residence card to family members of a Union citizen that you already hold may be raised at any time, including at the end of the transition period.

Remember, however, that your residence card to family members of a Union citizen will remain valid until it expires and serves to prove your legal residence in Spain after the end of the transition period and therefore benefit from the provisions of the Withdrawal Agreement. Therefore, please apply for this residence document when your card is about to expire.

I DON’T HAVE A RESIDENCE CARD TO FAMILY MEMBERS OF A UNION CITIZEN

If I arrive in Spain after 6 July and before the end of the transition period, can I continue by applying for the residence card to family members of a Union citizen? Or should I apply directly for this new residence document?

To avoid double requests, a system has been deployed in which applications for residence card to family members of a Union citizen for beneficiaries of the Withdrawal Agreement will be understood and processed as applications for this residence document identifying them as beneficiaries of the Agreement.

How do I get the residence document?

To obtain the residence document, you can access the new procedure established for this purpose, personally presenting the application, you or your representative, at the Immigration office (Oficina de Extranjería) of the province in which you reside,  or electronically

The procedures are as follows:

FIRST

You shall apply for the residence document at the Immigration office of the province where you reside or are going to establish your residence.

You can request it in person at the office (personally or through a representative) but you must obtain a prior appointment. Go here →choose provincia →trámites oficinas de extranjería (if it is posible to choose) → Trámite documentación nacionales terceros países familiares de nacionales de Reino Unido (Brexit)

or electronically. → click “continuar” → choose provincia and how you are requesting (for example: acceso individual) → click “continuar nueva solicitud” → choose ““EX21 – Documento de residencia Artículo 50 TUE para familiares de nacionales del Reino Unido (emitido de conformidad con el artículo 18.4 del Acuerdo de retirada)”

SECOND

Once granted, you must request its dispatch to the appropriate police unit. This procedure is face-to-face and personal.

To request your prior appointment: https://sede.administracionespublicas.gob.es/icpplus/index.html                →choose provincia → trámites Cuerpo Nacional de Policía (if it is posible to choose) → choose Policia Exp tarjeta asociada al Acuerdo de retirada ciudadanos británicos y sus familiares.

Should I request it within a maximum period of time?

If you arrive from July 6, the deadline for submitting the application will be 3 months from your arrival in Spain.

A sufficient additional time limit will be granted only if sufficiently serious reasons (e.g. serious illness) are established. These cases will be assessed individually by the foreign office.

How long will it take to get the residence document?

The deadline for deciding on your concession is three months. And after that, it must request its dispatch within one month of notification.

Can I apply for a residence document at any foreigner’s office?

The application for the residence document must be made to the Immigration Office of the province (Oficina de Extranjería) in which you reside or where you are to establish your residence. Remember that you can make the request electronically.

Can another person file the residence document application in my place?

Requests to foreign offices may be made by a duly accredited representative.

On the other hand, the application for the issuance of the residence document (the physical card) to the police units must be made personally by the person concerned. Similarly, the collection of the same must be carried out by the interested party himself.


I ALREADY HAVE MY RESIDENCE DOCUMENT

Where can I renew the residence document that identifies me as a beneficiary of the Withdrawal Agreement?

Residence documents that identify you as a beneficiary of the Withdrawal Agreement may be renewed before the police units authorised to do so when they have expired.

When should I renew the residence document that identifies me as a beneficiary of the Withdrawal Agreement?

The residence document of beneficiary of the Agreement must be renewed 30 days before the document expires or within 90 days of the expiry date of the Agreement.

How long can I renew the residence document?

In cases where a temporary residence document is in possession, a residence document shall be issued for 10 years, automatically renewable every 10 years, and the term “Permanent” shall be entered in the field corresponding to the Permission Type.

In cases where the person concerned holds a permanent residence document, a residence document shall be issued for 10 years, automatically renewable every 10 years. Failure to submit an application for renewal of the residence document within the time limits laid down in paragraph 2 shall in no case entail a loss of the right of permanent residence.

What documentation do I have to provide?

  • Application form EX23.
  • Passport in force or copy of expired. If the passport is expired, a copy of the passport and the renewal application must be provided.
  • Proof-of-charge   form   (Model   790.    Code   012).   The    paragraph “Certificate of Community resident registration or residence card of a family member of a Union citizen” should be marked.
  • 1  photograph  according  to  the  requirements  established  in    the regulations on national identity document.

Once I have a temporary residence document that identifies me as a beneficiary of the Withdrawal Agreement, I have reached 5 years of legal residence in Spain before the document expires. Can I apply for the permanent residence document?

Yes. Those persons who have reached 5 years of legal residence in Spain may access permanent residence (as established in Article 15 of the Withdrawal Agreement) before the validity of the residence document issued expires.

If you started with a registration certificate or family member card of a Union   citizen,   you   may   request  theissuance of a new residence document from the police departments that are authorized to issue it after verifying the duration of residence.

If, on the other hand, you did not have such a previous certificate or card, the application will be addressed to the Immigration office in the place where you reside (Oficina de Extranjería), which, after assessing the application and if it is approved, will allow you to apply for the issue of the document.

This new residence document will be valid for 10 years and the term “Permanent” will be entered in the field corresponding to the Type of Permit.

Moya & Emery traslada su oficina de Calvià al Carrer Còrdova, 2

En MOYA & EMERY Asesoría y Consulting hemos trasladado nuestras oficinas de Calvià. A una distancia mínima de nuestra anterior ubicación (a escasos 50 m del antiguo “Club de Hielo” en que radicaba nuestra anterior oficina) y en el mismo Carrer Còrdova, ahora en los bajos del número 2, haciendo esquina con el Carrer de Castelló, encontrarás unas nuevas instalaciones con más personal y puntos de atención, salas de reuniones y despachos para procurarte el mejor servicio posible.

Aunque debido a la pandemia hemos pospuesto la inauguración oficial, la oficina está completamente operativa y a pleno rendimiento y estaremos encantados de atenderte en tus consultas.

#moyaemery#asesoría#consulting#abogados#economistas#traslado#nuevaubicación#oficinas#calvia

EXTENSION TO ERTES

It is official, on June 25, 2020, the Government has reached an agreement with the social agents (employers and unions) to extend the effects of the ERTES linked to the health crisis until September. The ratification of this decision and the associated aid will be done next Friday through the approval of the corresponding Royal Decree.

This agreement has been delayed with respect to the terms originally intended (June 15) before the expiration of said ERTES on June 30. One of the reasons for the delay in this agreement has been due to the resistance that employers have shown in the face of the reductions that are presented with respect to the discounts on Social Security contributions.

The executive’s proposal includes: Maintenance of FM ERTES (companies that have not been able to resume their activity or that are forced to close due to regrowth).

WHAT HAPPENS TO THE QUOTES OF THE COMING MONTHS IN RELATION TO THESE FM ERTES?

TOTAL FORCE MAJEURE ERTES:

It is contemplated that bonuses will continue to be applied to these FM ERTES, however the% of said bonuses will be progressively reduced each month:

  • 70% in July.
  • 60% in August.
  • 35% in September.

Companies with less than 50 workers.

  • 50% in July.
  • 40% in August.
  • 25% in September.

Companies with more than 50 or more workers.

This means paying 30%, 40% and 65% of the contribution for workers, respectively, in the coming months for companies with less than 50 workers and 50%, 60% and 75% for companies with 50 or more workers.

PARTIAL FORCE MAJEURE ERTES:

The current bonuses to date will be maintained, that is:

  • 60% of the reinstated workers for the part of the working day actually carried out.
  • 35% on workers who continue to be suspended.

In the case of companies with less than 50 workers.

  • 40% on the reinstated workers for the part of the working day actually carried out.
  • 25% on workers who continue to be suspended.

In the case of companies with 50 or more workers.

WHAT ABOUT ERTES FOR ETOP CAUSES?

Well, the bonuses provided for the ERTES of FM Partial will be applicable to you, some bonuses that until now were limited to the ERTES of FM.

The objective is to facilitate the transit of the ERTES from FM to ETOP now that the State of Alarm has ended and promoting the reincorporation of workers through the reduction of working hours.

New limits:

  • Ban on overtime.
  • Prohibition of establishing or resuming the outsourcing of the activity and new contracts directly or through ETTs.
  • Extension to the ERTES for ETOP causes in relation to the prohibition to use these procedures if the company is domiciled in a tax haven in the case, as well as the prohibition to distribute dividends to the fiscal year in which the ERTE is applied, except if the company previously pays the amount of the exemptions enjoyed. These prohibitions will not be applicable to those companies that as of February 29 had less than 50 workers.
  • Extension of job maintenance to ERTES due to ETOP causes (in the case of those companies that benefit for the first time from the exemptions mentioned, the computation of job maintenance will start from the entry into force of the new RD).

Similarly, unemployment benefits will also be extended until September 30, except for discontinued fixed payments that extend until December 31.

Income tax return campaign about to conclude

As you may know, this year’s INCOME TAX RETURN CAMPAIGN started on 1st April 2020 and all income for the year 2019 must be filed by 30th June 2020. This campaign is about to conclude. Hurry up and contact Moya & Emery asap:

+34 971132359
Monday to Thursday from 9:00 to 17:00. Friday from 9:00 to 14:00.

#moyaemery #renta #tax #income #return #campaign

Publicada la GUÍA DE LA FASE 3 del Plan para la transición hacia una nueva normalidad

El Gobierno de España ha publicado la GUÍA DE LA FASE 3 del Plan para la transición hacia una nueva normalidad, en la que se recogen las medidas de flexibilización a aplicar a todos los territorios que estén en FASE 3 de dicho plan.

Cualquier persona en dichos territorios podrá hacer uso de dichas medidas de flexibilización, a excepción de las que presenten síntomas, estén en aislamiento domiciliario o cuarentena por diagnóstico de Covid-19 o sus contactos estrechos.

Seguro que te interesa hojear la guía que contiene las directrices básicas de comportamiento con respecto a:

  • Medidas de higiene y prevención
  • Medidas sociales
  • Comercio y prestación de servicios
  • Hostelería y restauración
  • Hoteles y establecimientos turísticos
  • Actividades culturales
  • Actividades deportivas
  • Actividades turísticas
  • Centros Recreativos turísticos, zoológicos y acuarios
  • Congresos, encuentros y eventos
  • Locales de juego y apuestas
  • Tiempo libre para población infantil y juvenil

Puedes hacer clic en este enlace para descargar la GUÍA DE LA FASE 3.

New labor regulations. Official responses from authorities (DGT) regarding ERTEs most common questions

There are numerous questions that generated the new labor regulations related to the remedial measures of the effects of the Covid-19 pickups, especially about ERTEs.

In front of the General Directorate of Labor -DGT-, the directive organ of the Ministry of Labor, any administrator can raise doubts about the application or scope of labor regulations. That is why that from Moya & Emery have collected some of those questions and the answers offered by the DGT setting its interpretive criteria and application guidelines.

Before the doubts planned about the interpretation of the transition from total ERTE to partial ERTE in a RESTAURANT as a consequence of the publication of RDL 18/2020, of May 27, the General Directorate of Labor has responded to the following questions (you can have access to all responses with the full text of the consultation with the DGT of 05-27-2020 , ref 726).

“1.- With the passage to Phase 1 of the de-escalation, the opening of those bars and restaurants that have a terrace or outdoor space has been allowed, allowing a maximum capacity of 50%, and guaranteeing the distance at all times of security. This means that many businesses only available with one, two or three tables L to provide the service. In this case, given the reduced number of meals that can be offered, it is not profitable for the business to open its premises in response to the new measures adopted with the publication of Royal Decree-Law 18/2020, of May 12.

a) Do these businesses have the obligation to open to the public and restart their activity, EVEN THOUGH YOU CAN ONLY OPEN A TABLE AND THAT SITUATION?

b) Can it be considered that, as the government has allowed the opening of such businesses, with the aforementioned restrictions, the cause of force majeure that founded the ERTE carried out disappears – even partially?

Both questions can be answered as follows:

The art. 1.2 of Royal Decree-Law 18/2020, of May 12, on social measures in defense of employment, establishes the following:

“2. They will be in force majeure partial derivative of the COVID-19, those companies and entities with a record of temporary employment regulation authorized based on Article 22 of Royal Decree-Law 8 / 2020 of 17 March, from moment in which the causes reflected in said precept allow the partial recovery of its activity, until June 30, 2020.

These companies and entities must reincorporate the workers affected by temporary employment regulation measures, to the extent necessary for the development of their activity, prioritizing the adjustments in terms of shorter working hours ”

In this sense, the explanatory memorandum states that “In this way, companies can recover all or part of their activity if, for the aforementioned reasons, workers return to perform their tasks fully or partially, resigning or modifying its application the unexceptional measures l is adopted at a stage of interruption of business or more rigorous confinement, with the only requirement to communicate, prior to the labor authority competent total renunciation the same, and to the Public Service of State Employment those variations that refer to the termination of the application of the measure with respect to all or part of the people affected. ”

Therefore, as deduced from this provision and as reiterated in the explanatory memorandum of said royal decree-law, companies that have a temporary employment regulation file authorized on the basis of article 22 of Royal Decree-law 8 / 2020, of March 17, will be in a situation of partial force majeure when two conditions are met:

1) that the causes described in said precept, and for which reason the different flexibility measures in the form of suspensions or reductions in working hours were applied , allow the partial recovery of its activity, until June 30, 2020 .

2) that these companies reincorporate the affected workers , to the extent necessary for the development of the activity, prioritizing the adjustments in terms of shorter working hours.

It is the responsibility of the company to assess, based on its particular circumstances, 1) at what point in time the ERTE was authorized due to force majeure, allow the partial recovery of its activity and 2) to what extent the reinstatement of the affected workers, and in what percentage of your day is necessary for the development of the activity.

“c) Can the decision not to open the business lead to the return of all the contributions of the workers that have not been paid by the exemption applicable to the ERTE due to Force Majeure?”

It is understood that companies that have ERTES due to force majeure derived from the COVID-19 authorized, will be in a situation of total or partial force majeure as long as the company does not notify the labor authority of the total resignation to ERTE. In the event that workers have not been reinstated, the company will continue in a situation of total force majeure .

On the other hand, it should be remembered that the reimbursement of contributions is linked to the obligation of commitment to employment provided in the sixth additional provision of Royal Decree-Law 8/2020, in the wording given by Royal Decree-Law 18/2020.

For more information on the cases of return of the exonerated contributions, you should contact the General Treasury of Social Security under the Ministry of Inclusion , Social Security and Migration.

“d) If no opening for being a ruinous decision, or failure to generate sufficient income to meet basic expenses, are we to understand that the fact” to open “and the ERTE passes s er part?”

“e) In that case, even if we cannot open due to being a deficit at this time, would we have to pay (with the corresponding exemption ) the social insurance of the suspended workers?”

In relation to these two questions, as has been said, only when workers are reinstated to the extent necessary for the development of the activity from the moment in which the force majeure of the authorized ERTE allows the partial recovery of the activity, the company will be in a situation of partial force majeure.

However, questions about contributions must be raised before the Secretary of State for Social Security and Pensions under the Ministry of Inclusion. Social Security and Migrations.

“2.- Since the beginning of Phase O, some businesses have been allowed to open, even partially, which is why many companies have been rescuing some of the workers included in them from the ERTE.

a) Does the Royal Decree-Law apply retroactively to these companies? If so, should the exemption percentages set out in the aforementioned Royal Decree-Law be applied from the date of reinstatement of the first worker? ”

For labor purposes, the reinstatement of a worker included in the ERTE entails the qualification of the company’s situation as “partial force majeure” , regardless of whether it had occurred before the entry into force of Royal Decree-Law 18/2020 .

But this is understood without prejudice to the effects that may arise regarding the application of Social Security regulations, about which the General Treasury of Social Security, dependent on the Ministry of Inclusion , should be consulted . Social Security and Migrations.

“3.- With regard to the exemption percentages in the contributions of workers in the cases of resignation from the partial ERTE established in article 4.2 of Royal Decree-Law 18/2020, in the event of the rescue of a worker at 50% of your working day, is it understood that I must contribute 15% of the part corresponding to the 50% of the day in which the worker is actively providing services, and 40% of the part corresponding to the remaining 50% of the day? Or only 15% of the 50% of the day? Or 15% of the total contribution base? ”

You should ask the General Treasury of Social Security under the Ministry of Inclusion. Social Security and Migrations.

“4.- In relation to article 1.3 of Royal Decree-Law 18/2020, is it only necessary to notify the Labor Authority of the renunciation of the total ERTE, or also in cases of resignation of the partial ERTE?”

In accordance with said art. 1.3, only the total resignation must be communicated to the labor authority , which establishes that “The companies and entities referred to in this article must communicate the total resignation to the labor authority. in its case, to the file of temporary regulation of authorized employment, within a period of 15 days from the date of effect of that ·.

In the same sense, the Explanatory Memorandum is pronounced by stating that not in this way, companies can recover all or part of their activity if, for the aforementioned reasons, workers return to perform their tasks fully or partially , renouncing or modifying in its application the exceptional measures that were adopted in a scenario of interruption of business activity or of greater rigor in confinement, with the only requirement to communicate. in advance. To the authority competent labor the complete surrender to them, and the Public Employment Service State variations those relating to l to completion of the implementation of the measure in respect of all or part of those affected “.

“5.- In relation to article 4.3 of Royal Decree-Law 1812020, which establishes that” for the exemption to be applicable, the communication will be made for each contribution account code “, and for the case of a company that has several businesses with different contribution account codes, can the total ERTE be maintained in one business by not starting the activity in it, and yet rescue part of the workforce in another business with a different CCC that will restart its activity? All this taking into account that everything has been processed in the same ERTE. And even more, the same company, which has a part with a terrace that can open, and one without a terrace that cannot open, can keep in the ERTE of Force Majeure the staff of the establishment that does not have a terrace (since it still cannot open in phase1)? ”

As stated, the interpretation of art. 4 of Royal Decree-Law 18/2020 corresponds to the General Treasury of Social Security under the Ministry of Inclusion. Social Security and Migrations.

“6.- In attention to the First Final Provision Three, Safeguarding employment:” 3. This commitment to maintaining employment will be valued based on the specific characteristics of the different sectors and the applicable labor regulations, taking into account, in particular, the specificities of those companies that present high variability or seasonality of employment. ”

a) How should this paragraph be interpreted? Can certain exceptions be applied to the hospitality sector as it is an activity conditioned by the variability and seasonality of employment?

b) In what terms will seasonality be taken into account? Can I communicate the end of the season to the discontinued landlines before the date that is normally communicated to them?

c) In what terms should job maintenance be calibrated ? Should the basic template to be maintained be the same as in 2019? Taking into account the records of tourism, occupation, reservation, etc.? Or can this basic template be relaxed, which must be respected?

In a hotel, where there are employees exclusively assigned to the swimming pool -for example · and the swimming pool is forbidden to open it, can these people be subject to a 100% exemption for being prohibited and continuing force majeure? Or all t orkers of the hotel, spend trading as part ERTE?

In those cases, it is not a matter of billing, occupation or workload (production), but there are parts of activity that are still prohibited and I have no legal possibility to occupy them or to rescue them from ERTE. Can I keep them 100% exonerated for continuing the ban? ”

It has already been pointed out that the companies in which the two conditions described above will meet in partial force majeure .

Questions about the sixteenth additional provision of Royal Decree-Law 8/2020 in the wording given by Royal Decree-Law 18/2020 should be asked before the General Treasury of Social Security.

3. Finally, it is recalled that the criteria set forth on the question raised is not binding, but merely informative, as the Administration lacks competence to make legal interpretations of that nature, which is exclusively attributed to the courts.

The s other responses to the query raised DGT 05/27/2020 ( ref 733), which can access the link to the document DGT 2 are as follows:

1. “Is the transition from full ERTE to partial ERTE (which therefore affects the bonuses) mandatory by type of activity?”

The art. 1.2 of the Real De creto-ley 18/2020, of May 12, on social measures in defense of employment, establishes the following:

“2. Those companies and entities that have a temporary employment regulation file authorized on the basis of article 22 of Royal Decree-Law 8/2020, of March 17, will be in a situation of partial force majeure derived from COVID-19, from the moment in which the causes reflected in said precept allow the partial recovery of its activity, until June 30, 2020.

These companies and organizations should proceed to reinstate the workers affected by measures of temporary employment regulation, to the extent necessary for the development of its activity, giving priority adjustments in terms of reduced working hours. “

In this sense, the explanatory memorandum states that “In this way, companies can recover all or part of their activity if, for the aforementioned reasons, workers return to perform their tasks fully or partially, resigning or modifying in its application the exceptional measures that were adopted in a scenario of interruption of business activity or of greater rigor in the confinement, with the only requirement of communicating, in advance, to the competent labor authority the total resignation to the same , and to the Public State Employment Service, those variations that refer to the completion of the application of the measure with respect to all or part of the people affected. ”

Therefore, as deduced from this provision and as reiterated in the explanatory memorandum of said royal decree-law, companies that have a temporary employment regulation file authorized on the basis of article 22 of Royal Decree-law 8 / 2020, of March 17, will be in a situation of partial force majeure when two conditions are met:

1) that the causes described in said precept, and for which reason the different flexibility measures in the form of suspensions or reductions in working hours were applied, allow the partial recovery of its activity, until June 30, 2020 and

2) that these companies reincorporate the affected workers, to the extent necessary for the development of the activity, prioritizing the adjustments in terms of shorter working hours.

It is the responsibility of the company to assess, based on its particular circumstances, 1) at what point in time the reasons for the ERTE being authorized by force majeure allow the partial recovery of its activity and 2) to what extent the reinstatement of the affected workers, and in what percentage of your day is necessary for the development of the activity.

2. “What happens to the companies that based on the criteria of the General Directorate of Labor (although not binding) and the statements of the Minister of Labor, dated May 1, 2020, which indicated that it was possible without problem to pass within an ERTE of Force Majeure from suspension to reduction of working hours, have they done it before May 13? ”.

For labor purposes, the reinstatement of a worker included in the ERTE entails the qualification of the company’s situation as “partial force majeure”, regardless of whether it had occurred before the entry into force of Royal Decree-Law 18/2020 .

But this is understood without prejudice to the effects that may arise regarding the application of Social Security regulations, about which the General Treasury of Social Security, dependent on the Ministry of Inclusion, Social Security and Migration, should be consulted.

3. “The companies that initially requested a Force Majeure ERTE with part of the workforce with suspension of working hours and part of the workforce with reduced working hours and have not modified their activity conditions, are they considered to be still in a situation of total ERTE Or should we communicate that it is partial? ”

Companies that continue to apply the authorized measures of suspension or reduction of working hours, affect all or part of the workforce, to the extent that the causes referred to in article 22.1 of Royal Decree-Law 8 / will continue in a situation of total force majeure. 2020, prevent the restart of their activity and, in any case, until June 30, 2020.

To the extent that the two conditions described in question 1 are met, it will be considered that these companies will enter a situation of partial force majeure in accordance with art. 1.2 of Royal Decree-Law 18/2020.

4. “If an ERTE worker is recovered due to force majeure (either going from suspension to reduction or joining full time from a reduction) because it is observed that the activity may pick up, but it is subsequently observed that it does not there is some workload, can it be totally affected again in the ERTE of Force Majeure while it continues in force, provided there is justification? ”.

Yes, this will be possible until 30.6.2020 unless the company communicates the total resignation to the labor authority.

3. Finally, it is recalled that the criteria set forth on the question raised is not binding, but merely informative, as the Administration lacks competence to make legal interpretations of that nature, which is exclusively attributed to the courts.

If you want to ask us your questions or queries regarding the Temporary Employment Regulation Files -ERTE S – or any other regarding labor regulations, you can seek our advice by contacting

Moya & Emery – contact info

Read Royal Decree-Law 18/2020, translated into english by us

Don’t hurry to restart and open your business. Before recovering workers at ERTE read RDL 18/2020. Moya & Emery we advise you how to call back your team without overpaying social security. Workers in ERTE no longer are free, you have to pay Social Security. Here you are (our translation) Royal Decree-Law 18/2020 (see the original spanish versión, here):

ROYAL DECREE-LAW 18/2020: SOCIAL MEASURES IN DEFENSE OF EMPLOYMENT

Royal Decree-Law 18/2020, of May 12, 2020, on social measures in defense of employment, effective as of May 13, 2020, establishes, among other aspects, in its articles 1 and 4 the following:

Article 1. Specialties applicable to temporary employment regulation files based on the causes set forth in article 22 of Royal Decree-Law 8/2020, of March 17, on extraordinary urgent measures to face the economic and social impact of COVID -19 during deconfusion.

  1. As of the entry into force of this royal decree-law, those companies and entities that have a temporary employment regulation file based on article 22 of the Real will continue in a situation of total force majeure derived from COVID-19. Decree-law 8/2020, of March 17, and were affected by the causes referred to in said provision that prevent the restart of their activity, while they last and in no case beyond June 30, 2020.
  • Those companies and entities that have a temporary employment regulation file authorized on the basis of article 22 of Royal Decree-Law 8/2020, of March 17, will be in a situation of partial force majeure derived from COVID-19. from the moment in which the causes reflected in said precept allow the partial recovery of its activity, until June 30, 2020.

These companies and entities must proceed to reincorporate the workers affected by temporary employment regulation measures, to the extent necessary for the development of their activity, prioritizing the adjustments in terms of shorter working hours.

  • The companies and entities referred to in this article must notify the labor authority of the total resignation, where appropriate, of the file of temporary regulation of authorized employment, within a period of 15 days from the date of its effects.

Notwithstanding the foregoing, the resignation by these companies and entities to the temporary employment regulation files or, where appropriate, the suspension or regularization of the payment of benefits derived from their modification, will be made after communicating these To the Public State Employment Service of the variations in the data contained in the initial collective application for access to unemployment protection.

In any case, these companies and entities must communicate to the State Public Employment Service those variations that refer to the end of the application of the measure with respect to all or part of the people affected, either in the number of these or in the percentage of partial activity of their individual day, when the relaxation of the restriction measures that affect the activity of the company allows the reincorporation to the effective work of those.

Article 4. Extraordinary contribution measures linked to the measures regulated in article 1.

  1. The General Treasury of Social Security shall exempt, with respect to the contributions accrued in the months of May and June 2020, the companies and entities referred to in section 1 of article 1 from the payment of the business contribution provided for in Article 273.2 of the consolidated text of the General Law on Social Security, approved by Royal Legislative Decree 8/2015, of October 30, as well as the one regarding quotas for joint collection, provided that, as of February 29, 2020, they had less than fifty workers, or assimilated to them, registered with Social Security. If the aforementioned companies and entities had fifty workers, or assimilated to them, or more, in a situation of registration with Social Security, the exemption from the obligation to contribute will reach 75% of the business contribution.
  • The companies and entities referred to in section 2 of article 1 will be exempt from the payment of the business contribution to the Social Security contribution and for concepts of joint collection, in the percentages and conditions indicated below:
  1. Regarding workers who restart their activity from the date of resignation and the periods and percentages of hours worked since that restart, the exemption will reach 85% of the business contribution accrued in May 2020 and 70% of the business contribution accrued in June 2020, when the company had had less than fifty workers or assimilated to them in a situation of registration with Social Security on February 29, 2020. If on that date the company had Fifty or more workers or assimilated to them in a high situation, the exemption will reach 60% of the business contribution accrued in May 2020 and 45% of the business contribution accrued in June 2020.
  • Regarding the workers of these companies that continue with their suspended activities as of the date of the resignation and the periods and percentages of hours affected by the suspension, the exemption will reach 60% of the accrued business contribution in May 2020 and 45% of the business contribution accrued in June 2020, when the company had had less than fifty workers or assimilated to them registered in Social Security as of February 29, 2020. If in that On this date, the company would have had fifty or more workers, or assimilated to them, in a discharge situation, the exemption will reach 45% of the business contribution accrued in May 2020 and 30% of the business contribution accrued in June 2020. In this case, the exemption will be applied to the payment of the business contribution provided for in article 273.2 of the revised text of the General Law on Social Security, apr signed by Royal Legislative Decree 8/2015, of October 30, as well as the one regarding quotas for joint collection concepts.
  • The exemptions in the contribution will be applied by the General Treasury of Social Security at the request of the company, after communicating the situation of total or partial force majeure, as well as the identification of the affected workers and period of suspension or reduction of working hours.

For the exemption to be applicable, this communication will be made, for each contribution account code, by means of a responsible declaration that must be presented, before the calculation of the corresponding quota settlement is requested, through the Electronic Remittance System of data in the field of Social Security (RED System), regulated in Order ESS / 484/2013, of March 26.

  • For the purposes of the control of these quota exemptions, it will be sufficient to verify that the Public State Employment Service proceeds to the recognition of the corresponding unemployment benefit for the period in question.

The General Treasury of Social Security may establish the necessary communication systems with the State Public Employment Service to contrast its databases with the content of the responsible declarations and the periods of enjoyment of unemployment benefits.

  • The exemptions in the contribution referred to in this article will not have effects for workers, maintaining the consideration of the period in which they are applied as effectively quoted for all purposes, without the provisions of article 20 of the consolidated text of the General Social Security Law.
  • The exemptions regulated in this article will be in charge of the Social Security budgets in the case of the business contribution for common contingencies, of the mutual collaborators in the case of the business contribution for professional contingencies, of the Public State Employment Service in the case of the business contribution for unemployment and vocational training and the Wage Guarantee Fund in the case of contributions that finance their benefits.

ROYAL DECREE-LAW 18/2020: REQUIREMENTS FOR THE APPLICATION OF EXEMPTIONS

So that the General Treasury of Social Security exempts, in the established percentages and with respect to the contributions accrued in the months of May and June 2020, the companies and entities referred to in sections 1 and 2 of article 1 of the payment of the business contribution provided for each case, the following requirements must be met:

  1. That the company has a temporary employment regulation file based on article 22 of Royal Decree-Law 8/2020, and
  1. Continue, as of May 13, 2020, in a situation of total force majeure derived from COVID-19 because it is affected by the causes contemplated in said article and that prevent the restart of its activity, or
  • It is, as of May 13, 2020, in a situation of partial force majeure derived from COVID-19 as it is affected by the causes contemplated in said article that allow the partial recovery of its activity.
  • That the company that is in a situation of partial force majeure proceed to reincorporate the workers affected by temporary employment regulation measures, to the extent necessary for the development of their activity.
  • That companies notify the labor authority of the total resignation, where appropriate, of the file of temporary regulation of authorized employment, within 15 days from the date of effect of the resignation.
  • That companies communicate to the State Public Employment Service:
  1. Variations in the data contained in the initial collective application for access to unemployment protection, and
  • Variations that refer to the end of the application of the measure with respect to all or part of the people affected, either in the number of these or in the percentage of partial activity of their individual day, when the flexibility of the restriction measures that affect the activity of the company allow the reincorporation to the effective work of those.
  • That companies communicate to the General Treasury of Social Security:
  1. The situation of total or partial force majeure, with respect to each contribution account code, through a responsible declaration that must be submitted before the calculation of the corresponding quota settlement is requested, through the RED System, and
  • The identification of the affected workers, and the period of suspension or reduction of working hours that corresponds to each of the aforementioned persons.

Without prejudice to the communications that must be made before the General Treasury of Social Security, as indicated in point 5 above, this General Treasury of Social Security will establish, as contemplated in section 4 of article 4 of Royal Decree-Law 18/2020, with the Public State Employment Service, the communication systems necessary to verify that the corresponding unemployment benefit has been recognized for the period in question and to verify the content of the declarations responsible persons referred to in the previous section 5.a).

ROYAL DECREE-LAW 18/2020: RESPONSIBLE DECLARATION ON THE SITUATION OF TOTAL FORCE MAJEURE OR PARTIAL FORCE MAJEURE DERIVED FROM COVID-19

Section 3 of article 4 of Royal Decree-Law 18/2020 establishes that for the exemptions to be applicable, the company must notify the General Treasury of Social Security that it is:

  1. In a situation of total force majeure derived from COVID-19 for being affected by the causes referred to in article 22 of Royal Decree-Law 8/2020 that prevent the restart of its activity, or
  • In a situation of partial force majeure derived from COVID-19 from the moment in which the causes reflected in article 22 of Royal Decree-Law 8/2020 allow the partial recovery of its activity.

This communication will be made through a responsible declaration in which the following circumstances concur:

  1. It must be submitted through the RED System, and
  • Must be presented with respect to each contribution account code in which they are registered, as of 05-13-2020, workers with suspension of their employment contract or reduction of working hours in accordance with the provisions of article 22 of the Royal Decree-law 8/2020, that is, workers who have previously reported the values ​​V, W or X in the TYPE OF INACTIVITY field, and
  • It must be presented before requesting the calculation of the corresponding quota settlement.

IMPORTANT: If the responsible declaration is not presented as indicated above, the exemptions will not apply.

Mode of presentation of the responsible declaration in the field of affiliation

SUMMARY OF PRESENTATION MODE

  1. Through the functionality: NOTATION CAUSES SPECIFICATIONS OF QUOTATION IN CCC
  • Option: ANNOTATION OF REST OF PECULIARITIES

a) Declaration responsible Total Force Majeure: CAUSE PECULIARITY QUOTATION 058

b) Responsible statement Partial Force Majeure: CAUSE SPECIAL QUOTATION 059

  • Data: CCC and DATES

The responsible declaration must be made through the Annotation Cause Peculiarities of Quotation in CCC and, within it, through the Annotation Rest of Peculiarities option through which you can proceed to make the responsible declaration on the continuation of the situation of total force majeure –Cause of Quotation Peculiarity 058– or on the beginning of the situation of partial force majeure –Cause of Quotation Peculiarity 059

Responsible statements regarding the month of May:

Regarding the month of May, all the companies that maintain workers in a situation of discharge as of 05-13-2020, with suspension of their employment contract or with reduction of working hours in accordance with the provisions of article 22 of Royal Decree-Law 8 / 2020, that is, workers with respect to whom the values ​​V, W or X have been reported in the TYPE OF INACTIVITY field, must submit a responsible declaration, for each CCC, in one of the following directions:

  1. If the company is in a situation of total force majeure derived from COVID-19 due to being affected by causes that prevent the restart of its activity throughout the month of May 2020, or
  • If the company is in a situation of partial force majeure derived from COVID-19 because it is affected by causes that allow the partial recovery of its activity between May 13 and May 31, 2020.

In the first case, that is, when the company has continued in a situation of total force majeure due to having prevented the restart of its activity, the option Cause of Quotation Peculiarity 058 -Declaration responsible for Force Majeure total- must be selected and the following fields:

– CCC

– Date from: It must be equal to 13-05-2020

– Date until: Must be equal to 31-05-2020

In the second case, that is, when the company is in a situation of partial force majeure due to being affected by causes that allow the partial recovery of its activity during the month of May, the option Cause of Peculiarity of Contribution must be selected 059 -Partial Force Majeure declaration– and fill in the following fields:

– CCC

– Date from: Must be between 05-13-2020 and 31-05-2020

The CCC that must be noted will be the one with respect to which the responsible declaration is made and which will be the CCC in which the workers with a value of V, W or X in the INACTIVITY TYPE field appear, as of 05-13-2020, not being required to present a responsible statement regarding those CCCs in which 13-05-2020 workers with these identifiers are not registered.

Presentation of the responsible declaration: The responsible declarations corresponding to the month of May may be made up to the moment in which the payment of quotas corresponding to said month is presented. However, during the month of June, the responsible declarations presented during the month of May cannot be modified or deleted.

Responsible statements regarding the month of June:

Regarding the month of June, only those companies that have not been able to restart their activity during the month of May must present the responsible declaration. That is, only those companies that, with respect to the month of May, have submitted a Responsible Declaration of Force Majeure through the option Cause of Peculiarity of Quotation 058, must only present the responsible declaration.

Consequently, all the companies that have been affected by causes that would have prevented the restart of their activity during the month of May and maintain workers in high status during the month of June with suspension of their employment contract or reduction of working hours. In accordance with the provisions of article 22 of Royal Decree-Law 8/2020, that is, workers who have entered the values ​​V, W or X in the TYPE OF INACTIVITY field, must submit a responsible statement, regarding each CCC, in any of the following ways:

  1. If the company is in a situation of total force majeure derived from COVID-19 due to being affected by causes that prevent the restart of its activity throughout the month of June 2020, or
  • If the company is in a situation of partial force majeure derived from COVID-19 due to being affected by causes that allow the partial recovery of its activity between June 1 and June 30.

In the first case, that is, when the company has continued in a situation of total force majeure, the option Cause of Quotation Peculiarity 058 – Responsible statement of Force Majeure total – must be selected and fill in the following fields:

– CCC

– Date from: It must be equal to 01-06-2020

– Date until: Must be equal to 30-06-2020

In the second case, that is, when the company is in a situation of partial force majeure due to being affected by causes that allow the partial recovery of its activity during the month of June, the option Cause of Peculiarity of Contribution must be selected 059 -Partial Force Majeure declaration- and fill in the following fields:

– CCC

– Date from: Must be between 01-06-2020 and 30-06-2020

The aspects indicated in the previous section on the CCC and Tasks are applicable to these statements.

Presentation of the responsible declaration: The responsible declarations corresponding to the month of June may be made up to the moment in which the payment of quotas corresponding to said month is presented. However, during the month of July, the responsible declarations presented during the month of June cannot be modified or deleted.

IMPORTANT:

  • For the application of the exemptions in the quotation during the month of May, with the conditions and requirements established in this Royal Decree-Law, it is essential to present the responsible declarations referred to in this section.
  • For the application of the exemptions in the quotation during the month of June, it is essential that the responsible statement is presented by the companies that have remained in a situation of total force majeure throughout the month of May. On the contrary, said declaration may not be presented by those companies that had already restarted their activity in said month of May.
  • Until the moment in which the responsible declarations on the situation of total force majeure or partial force majeure are communicated, the peculiarities of contribution listed in Annexes I and II will not be calculated and, therefore, the exemptions will not apply.
  • Implementation of the possibility of presenting the responsible declarations: The date from which the responsible declarations can be presented will be informed shortly.

ROYAL DECREE-LAW 18/2020: IDENTIFICATION OF WORKING PERSONS TO WHICH EXEMPTIONS RESULT FROM APPLICATION

IDENTIFICATION MODE OUTLINE

1. Working people who remain in a situation of suspension of their employment contract or reduction of working hours: TYPE INACTIVITY V, W or X

2. Workers who restart their work activity, totally or partially, once the situation of partial force majeure has begun: TYPE INACTIVITY R or S.

* See the detail in the next two sections

ROYAL DECREE-LAW 18/2020: COMMUNICATION REGARDING WORKING PEOPLE IN A SITUATION OF SUSPENSION OF THEIR WORK CONTRACT OR REDUCTION OF DAY

Workers who remain from the entry into force of Royal Decree-Law 18/2020 in a situation of suspension of their employment contract or reduction of working hours as a result of their inclusion in an ERTE to which the article would have applied. 22 of Royal Decree-Law 8/2020, will continue to be identified with the values ​​V, W or X, as appropriate, regardless of whether the company is in a situation of total or partial force majeure, as indicated above.

Therefore, with respect to these workers, it will not be necessary to make any specific communication in the field of affiliation until the moment in which they resume their activity, totally or partially, or increase their previously reduced workday. IMPORTANT: Regardless of what is indicated, it is necessary to proceed with the Responsible Declaration of Total or Partial Force Majeure referred to in the previous section.

ROYAL DECREE-LAW 18/2020: COMMUNICATION REGARDING WORKING PEOPLE WHO RESTART THEIR TOTAL ACTIVITY OR PARTIALLY IN SITUATIONS OF PARTIAL FORCE MAJEURE

Regarding workers who restart their activity from the moment the company enters a situation of partial force majeure and, therefore, have made the corresponding responsible declaration with the date on which the activity could be restarted. , the content of the TYPE of INACTIVITY field should be varied in the field of affiliation, substituting the values ​​V, W or X, as appropriate, for the values ​​R or S.

  •  The value R TOTAL ACTIVE.WORK PROC.SUSP.ERE.COVID19, will be communicated regarding workers who pass a situation of suspension of their employment contract or reduction of working hours, as they are included in an ERTE regulated by Article 22 of Royal Decree-Law 8/2020, to a situation of total activity in accordance with your employment contract. Consequently, it will be applied to both full-time and part-time workers, provided they have restarted their activity completely.
  • The value S – ACTIVE PARTIAL.WORK PROC.SUSP.ERE.COVID19, will be communicated regarding workers who pass a situation of suspension of their employment contract or reduction of working hours, as they are included in an ERTE regulated by Article 22 of Royal Decree-Law 8/2020, to a situation of partial activity in relation to the workday in accordance with your employment contract.

  Consequently, it will be applied to both full-time and part-time workers, as long as they have partially restarted their activity. In the case of workers who maintain a reduction in working hours after the start of the situation of partial force majeure of the company, who have increased the working day compared to the previous one.

These values, therefore, will only be accepted in workers registered in the CCC in respect of which the companies have submitted the responsible declaration on the beginning of the situation of partial force majeure.

Term of annotation: These values ​​may be entered until the penultimate day of the month following that in which they take effect, but always before the presentation of the payment of quotas in which they take effect.

GENERAL ASPECTS ON EXEMPTIONS IN THE LISTING REGULATED IN ARTICLE 24 OF ROYAL DECREE-LAW 8/2020 AND ARTICLE 4 OF ROYAL DECREE-LAW 18/2020

It is recalled that the exemptions in the contribution referred to in article 24 of Royal Decree-Law 8/2020 and article 4 of Royal Decree-Law 18/2020, are applicable to the business contribution for common contingencies, as well as for professional contingencies and other contributions such as unemployment, FOGASA and professional training, referred to in section 2 of article 273 of the General Law of Social Security, on contributions during the unemployment situation, which establishes that “in the cases of reduction of working hours or suspension of the contract, the company will enter the corresponding contribution, and the managing entity must only enter the contribution of the worker, …”.

In relation to this issue, it is recalled that section 2 of article 8 of Order TMS / 83/2020, establishes that during the receipt of unemployment benefit for temporary suspension of the employment relationship or for temporary reduction of working hours, either for employer decision under the provisions of article 47 of the revised text of the Workers’ Statute Law, approved by Royal Legislative Decree 2/2015, of October 23, or by virtue of a judicial resolution adopted within In a bankruptcy procedure, the contribution base to Social Security of those workers for whom there is a legal obligation to contribute will be equivalent to the average of the bases of the last six months of listed employment, for common contingencies and contingencies of work accidents. and professional illnesses, prior to the legal situation of unemployment or when the legal obligation to contribute ceased”.

DEFERRALS: CLARIFICATIONS

Self-employed workers who are simultaneously holders of CCC: If it is a company whose owner is a self-employed worker, and it is desired to request the deferral of quotas for both the company and those relating to the employer as a self-employed worker, it must be submitted a single request for postponement, using the form available in the Electronic Registry of the Electronic Office of Security, process of Postponement in the payment of debts to Social Security.

In this form, the authorized RED agrees as a natural person representative, appearing as mandatory, in the data related to the responsible subject, to enter the NAF corresponding to the self-employed worker; Going forward in the form, it will be possible to add in the identifiers affected by the request both the NAF of the self-employed worker and the CCCs corresponding to said individual entrepreneur, the social security system of each of them, as well as the period of the debt for the one who wishes to request the postponement; In the event that a deferment is requested for debt that does not correspond to COVID settlement periods, the request will be processed according to the general rules without application of the reduced interest rate.

Processing status: Through the “my records” service at the Social Security electronic headquarters, you can consult, upon identification, the information on the processing status of the deferment procedure that is open. Currently, the information is only available when the access identification corresponds to the responsible party for whom the postponement is processed.

ANNEX I: EXEMPTIONS APPLICABLE TO PERSONS WITH INACTIVITY TYPE “V”, “W” or “X”. QUOTATION SPECIFICATIONS.

The exemptions applicable to workers who are kept with the values ​​V, W or X in the TYPE OF INACTIVITY field, will be the following – the applicable peculiarities of contribution are indicated for each case-:

  • During the month of May 2020:

o Companies in a situation of Total Force Majeure throughout the month of May

  • Companies with less than 50 workers or assimilated as of 29-02-2020

100 percent on the business contribution for common contingencies, work accidents, unemployment, the Salary Guarantee Fund and Vocational Training referred to in article 273.2 of the LGSS (hereinafter, business contribution 273.2 LGSS) *

Peculiarities of quotation applicable:

  • Suspension of contract (TYPE INACTIVITY “V”):

TPC 37 / FR. SHARE 57 /%. 100 / C. INCENTIVATED 4470

TPC 17 / FR. QUOTA 08 /%. 100 / C. INCENTIVATED 4488

  • Reduction of working hours (INACTIVITY TYPE “W” or “X”)

TPC 15 / FR. SHARE 57 /%. 100 / C. INCENTIVATED 4472

TPC 18 / FR. QUOTA 08 /%. 100 / C. INCENTIVATED 4489

  • Companies with 50 or more workers or assimilated as of 29-02-2020

75 percent on the business contribution 273.2 LGSS

Peculiarities of quotation applicable:

  •  Suspension of contract (TYPE INACTIVITY “V”):

TPC 37 / FR. SHARE 57 /%. 75 / C. INCENTIVATED 4471

TPC 17 / FR. QUOTA 08 /%. 100 / C. INCENTIVATED 4488

  • Reduction of working hours (INACTIVITY TYPE “W” or “X”):

TPC 15 / FR. SHARE 57 /%. 75 / C. INCENTIVATED 4473

TPC 18 / FR. QUOTA 08 /%. 100 / C. INCENTIVATED 4489

  • Companies in a situation of Partial Force Majeure that have restarted their activity during the month of May 2020:
  • Until the day before the restart of business:
  • Companies with less than 50 workers or assimilated as of 29-02-2020

100 percent on the business contribution 273.2 LGSS

Peculiarities of quotation applicable:

  • Suspension of contract (TYPE INACTIVITY “V”):

TPC 37 / FR. SHARE 57 /%. 100 / C. INCENTIVATED 4474

TPC 17 / FR. QUOTA 08 /%. 100 / C. INCENTIVATED 4488

  • Reduction of working hours (INACTIVITY TYPE “W” or “X”)

TPC 15 / FR. SHARE 57 /%. 100 / C. INCENTIVATED 4476

TPC 18 / FR. QUOTA 08 /%. 100 / C. INCENTIVATED 4489

  • Companies with 50 or more workers or assimilated as of 29-02-2020

75 percent on the business contribution 273.2 LGSS

Peculiarities of quotation applicable:

  • Suspension of contract (TYPE INACTIVITY “V”):

TPC 37 / FR. SHARE 57 /%. 75 / C. INCENTIVATED 4475

TPC 17 / FR. QUOTA 08 /%. 100 / C. INCENTIVATED 4488

  • Reduction of working hours (INACTIVITY TYPE “W” or “X”)

TPC 15 / FR. SHARE 57 /%. 75/ C. INCENTIVATED 4477

TPC 18 / FR. QUOTA 08 /%. 100 / C. INCENTIVATED 4489

From the day the business activity has restarted and until May 31

  • Companies with less than 50 workers or assimilated as of 29-02-2020

60 percent on the business contribution 273.2 LGSS

Peculiarities of quotation applicable:

  • Suspension of contract (TYPE INACTIVITY “V”):

TPC 37 / FR. SHARE 57 /%. 60 / C. INCENTIVATED 4478

TPC 17 / FR. QUOTA 08 /%. 100 / C. INCENTIVATED 4488

  • Reduction of working hours (INACTIVITY TYPE “W” or “X”)

TPC 15 / FR. SHARE 57 /%. 60 / C. INCENTIVATED 4480

TPC 18 / FR. QUOTA 08 /%. 100 / C. INCENTIVATED 4489

  • Companies with 50 or more workers or assimilated as of 29-02-2020

45 percent on the business contribution 273.2 LGSS

Peculiarities of quotation applicable:

  • Suspension of contract (TYPE INACTIVITY “V”):

TPC 37 / FR. SHARE 57 /%. 45 / C. INCENTIVATED 4479

TPC 17 / FR. QUOTA 08 /%. 100 / C. INCENTIVATED 4488

  • Reduction of working hours (INACTIVITY TYPE “W” or “X”)

TPC 15 / FR. SHARE 57 /%. 45/ C. INCENTIVATED 4481

TPC 18 / FR. QUOTA 08 /%. 100 / C. INCENTIVATED 4489

  • During the month of June 2020

Companies in situation of Total Force Majeure throughout the month of June;

  • Companies with less than 50 workers or assimilated as of 29-02-2020

100 percent on the business contribution 273.2 LGSS

Peculiarities of quotation applicable:

  • Suspension of contract (TYPE INACTIVITY “V”):

TPC 37 / FR. SHARE 57 /%. 100 / C. INCENTIVATED 4490

TPC 17 / FR. QUOTA 08 /%. 100 / C. INCENTIVATED 4488

  • Reduction of working hours (INACTIVITY TYPE “W” or “X”)

TPC 15 / FR. SHARE 57 /%. 100 / C. INCENTIVATED 4492

TPC 18 / FR. QUOTA 08 /%. 100 / C. INCENTIVATED 4489

  • Companies with 50 or more workers or assimilated as of 29-02-2020

75 percent on the business contribution 273.2 LGSS

Peculiarities of quotation applicable:

  • Suspension of contract (TYPE INACTIVITY “V”):

TPC 37 / FR. SHARE 57 /%. 75 / C. INCENTIVATED 4491

TPC 17 / FR. QUOTA 08 /%. 100 / C. INCENTIVATED 4488

  • Reduction of working hours (INACTIVITY TYPE “W” or “X”)

TPC 15 / FR. SHARE 57 /%. 75/ C. INCENTIVATED 4493

TPC 18 / FR. QUOTA 08 /%. 100 / C. INCENTIVATED 4489

  • Companies in a situation of Partial Force Majeure that have restarted their activity during the month of May 2020;
  • Throughout the month of June 2020
  • Companies with less than 50 workers or assimilated as of 29-02-2020

45 percent on the business contribution 273.2 LGSS

Peculiarities of quotation applicable:

  • Suspension of contract (TYPE INACTIVITY “V”):

TPC 37 / FR. SHARE 57 /%. 45 / C. INCENTIVATED 4498

TPC 17 / FR. QUOTA 08 /%. 100 / C. INCENTIVATED 4488

  • Reduction of working hours (INACTIVITY TYPE “W” or “X”)

TPC 15 / FR. SHARE 57 /%. 45/ C. INCENTIVATED 4500

TPC 18 / FR. QUOTA 08 /%. 100 / C. INCENTIVATED 4489

  • Companies with 50 or more workers or assimilated as of 29-02-2020

30 percent on the business contribution 273.2 LGSS

Peculiarities of quotation applicable:

  • Suspension of contract (TYPE INACTIVITY “V”):

TPC 37 / FR. SHARE 57 /%. 30 / C. INCENTIVATED 4499

TPC 17 / FR. QUOTA 08 /%. 100 / C. INCENTIVATED 4488

  • Reduction of working hours (INACTIVITY TYPE “W” or “X”)

TPC 15 / FR. SHARE 57 /%. 30/ C. INCENTIVATED 4501

TPC 18 / FR. QUOTA 08 /%. 100 / C. INCENTIVATED 4489

  • Companies in a situation of Partial Force Majeure that have restarted their activity during the month of June 2020
  • From June 1 to the day before the restart of business;
  • Companies with less than 50 workers or assimilated as of 29-02-2020

100 percent on the business contribution 273.2 LGSS

Peculiarities of quotation applicable:

  • Suspension of contract (TYPE INACTIVITY “V”):

TPC 37 / FR. SHARE 57 /%. 100 / C. INCENTIVATED 4494

TPC 17 / FR. QUOTA 08 /%. 100 / C. INCENTIVATED 4488

  • Reduction of working hours (INACTIVITY TYPE “W” or “X”)

TPC 15 / FR. SHARE 57 /%. 100/ C. INCENTIVATED 4496

TPC 18 / FR. QUOTA 08 /%. 100 / C. INCENTIVATED 4489

  • Companies with 50 or more workers or assimilated as of 29-02-2020

75 percent on the business contribution 273.2 LGSS

Peculiarities of quotation applicable:

  • Suspension of contract (TYPE INACTIVITY “V”):

TPC 37 / FR. SHARE 57 /%. 75/ C. INCENTIVATED 4495

TPC 17 / FR. QUOTA 08 /%. 100 / C. INCENTIVATED 4488

  • Reduction of working hours (INACTIVITY TYPE “W” or “X”)

TPC 15 / FR. SHARE 57 /%. 75/ C. INCENTIVATED 4497

TPC 18 / FR. QUOTA 08 /%. 100 / C. INCENTIVATED 4489

From the day the business activity has restarted and until June 30

  • Companies with less than 50 workers or assimilated as of 29-02-2020

45 percent on the business contribution 273.2 LGSS

Peculiarities of quotation applicable:

  • Suspension of contract (TYPE INACTIVITY “V”):

TPC 37 / FR. SHARE 57 /%. 45/ C. INCENTIVATED 4498

TPC 17 / FR. QUOTA 08 /%. 100 / C. INCENTIVATED 4488

  • Reduction of working hours (INACTIVITY TYPE “W” or “X”)

TPC 15 / FR. SHARE 57 /%. 45/ C. INCENTIVATED 4500

TPC 18 / FR. QUOTA 08 /%. 100 / C. INCENTIVATED 4489

  • Companies with 50 or more workers or assimilated as of 29-02-2020

30 percent on the business contribution 273.2 LGSS

Peculiarities of quotation applicable:

  • Suspension of contract (TYPE INACTIVITY “V”):

TPC 37 / FR. SHARE 57 /%. 30/ C. INCENTIVATED 4499

TPC 17 / FR. QUOTA 08 /%. 100 / C. INCENTIVATED 4488

  • Reduction of working hours (INACTIVITY TYPE “W” or “X”)

TPC 15 / FR. SHARE 57 /%. 30/ C. INCENTIVATED 4501

TPC 18 / FR. QUOTA 08 /%. 100 / C. INCENTIVATED 4489

* In all the above assumptions, in the case of working hours reductions, the exemption applies to the business contribution 273.2 LGSS corresponding to the part of the working day not worked as a consequence of the ERTE COVID19.

ANNEX II: EXEMPTIONS APPLICABLE TO PERSONS WITH INACTIVITY TYPE “R” or “S”. QUOTATION SPECIFICATIONS.

The exemptions applicable to workers registered in companies that are in a situation of Partial Force Majeure and have restarted their work activity totally or partially after the start of said situation of Partial Force Majeure, that is, those identified with the R values or S in the TYPE OF INACTIVITY field, they will be the following:

  • During the month of May 2020:
  • Until the day prior to the restart of the working activity of the worker in question: The exemptions indicated in the previous section, Article 4 of Royal Decree-Law 18/2020, are applicable: Communication regarding workers who remain in situation of suspension of your employment contract or reduction of working hours.
  • From the day the work activity by the worker in question has been completely restarted and until May 31
  • Companies with less than 50 workers or assimilated as of 29-02-2020

85 percent on the business contribution.

Peculiarities of quotation applicable:

  • Total restart of work activity (TYPE INACTIVITY “R”):
  • TPC 37 / FR. SHARE 01 /%. 85/ C. INCENTIVATED 4482
  • Companies with 50 or more workers or assimilated as of 29-02-2020

60 percent on the business contribution

Peculiarities of quotation applicable:

  • Total restart of work activity (TYPE INACTIVITY “R”):
  • TPC 37 / FR. SHARE 01 /%. 60/ C. INCENTIVATED 4483

From the day the work activity has been partially restarted and until May 31

  • For the part of the working day actually worked
  • Companies with less than 50 workers or assimilated as of 29-02-2020

85 percent on the business contribution

Peculiarities of quotation applicable:

  • Partial restart of work activity (TYPE INACTIVITY “S”):
  • TPC 37 / FR. SHARE 01 /%. 85/ C. INCENTIVATED 4484
  • Companies with 50 or more workers or assimilated as of 29-02-2020

60 percent on the business contribution

Peculiarities of quotation applicable:

  • Partial restart of work activity (TYPE INACTIVITY “S”):
  • TPC 37 / FR. SHARE 01 /%. 60/ C. INCENTIVATED 4486

-For the part of the working day that is kept short and without carrying out work activities

  • Companies with less than 50 workers or assimilated as of 29-02-2020

60 percent on the business contribution 273.2 LGSS

Peculiarities of quotation applicable:

  • Partial restart of work activity (TYPE INACTIVITY “S”):
  • TPC 15 / FR. SHARE 57 /%. 60/ C. INCENTIVATED 4485
  • TPC 18 / FR. SHARE 08 /%. 100/ C. INCENTIVATED 4468
  • Companies with 50 or more workers or assimilated as of 29-02-2020

45 percent on the business contribution 273.2 LGSS

Peculiarities of quotation applicable:

  • Partial restart of work activity (TYPE INACTIVITY “S”):
  • TPC 15 / FR. SHARE 57 /%. 45/ C. INCENTIVATED 4487
  • TPC 18 / FR. SHARE 08 /%. 100/ C. INCENTIVATED 4468
  • During the month of June 2020:
  • Until the day prior to the restart of the working activity of the worker in question: The exemptions indicated in the previous section article 4 of Royal Decree-Law 18/2020 are applicable: Communication regarding workers who remain in situation of suspension of your employment contract or reduction of working hours.
  • From June 1, with respect to workers who have fully restarted their work activity during the month of May, or from the day that work activity has been fully restarted by the worker concerned, and Until June 30th
  • Companies with less than 50 workers or assimilated as of 29-02-2020

70 percent on the business contribution.

Peculiarities of quotation applicable:

  • Total restart of work activity (TYPE INACTIVITY “R”):
  • TPC 37 / FR. SHARE 01 /%. 70/ C. INCENTIVATED 4502
  • Companies with 50 or more workers or assimilated as of 29-02-2020

45 percent on the business contribution.

  • Total restart of work activity (TYPE INACTIVITY “R”):
  • TPC 37 / FR. SHARE 01 /%. 45/ C. INCENTIVATED 4503

From June 1, with respect to workers who have partially restarted their work activity during the month of May, or from the day that work activity has been partially restarted by the worker in question, and Until June 30th

-For the part of the working day actually worked

  • Companies with less than 50 workers or assimilated as of 29-02-2020

70 percent on the business contribution

Peculiarities of quotation applicable:

  • Partial restart of work activity (TYPE INACTIVITY “S”):
  • TPC 37 / FR. SHARE 01 /%. 70/ C. INCENTIVATED 4504
  • Companies with 50 or more workers or assimilated as of 29-02-2020

45 percent on the business contribution

Peculiarities of quotation applicable:

  • Partial restart of work activity (TYPE INACTIVITY “S”):
  • TPC 37 / FR. SHARE 01 /%. 45/ C. INCENTIVATED 4506

-For the part of the working day that is kept short and without carrying out work activities

  • Companies with less than 50 workers or assimilated as of 29-02-2020

45 percent on the business contribution 273.2 LGSS

Peculiarities of quotation applicable:

  • Partial restart of work activity (TYPE INACTIVITY “S”):
  • TPC 15 / FR. SHARE 57 /%. 45/ C. INCENTIVATED 4505
  • TPC 18 / FR. SHARE 08 /%. 100/ C. INCENTIVATED 4468
  • Companies with 50 or more workers or assimilated as of 29-02-2020

30 percent on the business contribution 273.2 LGSS

Peculiarities of quotation applicable:

  • Partial restart of work activity (TYPE INACTIVITY “S”):
  • TPC 15 / FR. SHARE 57 /%. 30/ C. INCENTIVATED 4507
  • TPC 18 / FR. SHARE 08 /%. 100/ C. INCENTIVATED 4468

ANNEX III: EXAMPLE

Company that begins a situation of partial force majeure on 20-05-2020 *, because the causes reflected in article 22 of Royal Decree-Law 8/2020 allow the partial recovery of its activity from that date, and which has the following workers who initiated the suspension or reduction of working hours during the past month of April 2020:

* The company has communicated through the RED system the CAUSE PECULIARITY QUOTATION 059 with DATE FROM equal to 20-05-2020.

  • A person with suspension of their employment contract until 19-05-2020, restarting their full activity on 20-05-2020.

Exemptions, according to the number of workers, or similar, of the company as of 29-02-2020 (less than 50 or 50 or more):

  • From 01-05-2020 to 19-05-2020: 100% or 75% (TYPE INACTIVITY –TI- “V”)
  • From 20-05-2020 to 31-05-2020: 85% or 60% -by start of activity- (TI “R”) 1
  • From 01-06-2020 to 30-06-2020: 70% or 45% -by start of activity- (TI “R”) 13
  • A person with suspension of their employment contract until June 15, restarting their full activity on 16-06-2020

Exemptions, according to the number of workers in the company as of 29-02-2020 (less than 50 or 50 or more):

  • From 01-05-2020 to 19-05-2020: 100% or 75% (TI “V”) 1
  • From 20-05-2020 to 31-05-2020: 60% or 45% -to remain inactive- (TI “V”) 1
  • From 01-06-2020 to 15-06-2020: 45% or 30% -to remain inactive- (TI “V”) 1
  • From 16-06-2020 to 30-06-2020: 70% or 45% -by start of activity- (TI “R”)
  • A person with a reduction in working hours of 50% and increases it to 80% on 10-06-2020.

Exemptions, according to the number of workers in the company as of 29-02-2020 (less than 50 or 50 or more):

  • From 01-05-2020 to 19-05-2020: 100% or 75%, regarding the workday not worked (TI “W”)
  • From 20-05-2020 to 31-05-2020: 60% or 45%, with respect to the work day not worked –to remain inactive- (TI “W”)
  • From 01-06-2020 to 09-06-2020: 45% or 30%, with respect to the work day not worked – for continuing inactivity (TI “W”)
  • From 10-06-2020 to 30-06-2020 -by increasing hours-:
  • 45% or 30%, with respect to the work day not worked [20%] (TI “S”)
  • 70% or 45%, with respect to the work day worked [80%] (TI “S”)
  • A person with suspension of his contract until 05-05-2020, restarting his full activity on 06-05-2020

Exemptions, according to the number of workers in the company as of 29-02-2020 (less than 50 or 50 or more):

  • From 05-01-2020 to 05-05-2020: 100% or 75% (TI “V”)
  • From 06-05-2020 to 30-06-2020: No exemptions apply as it is a factual event prior to the entry into force of the Royal Decree-law. (TI without content)

Note: For the immediately consecutive periods of the example in which the same values ​​of the INACTIVITY TYPE field appear, no data variations should be reported with respect to this field.

2019 Income Tax Return Campaign reminder and updates video-series (3)

In our third video regarding 2019 Income Tax Return Campaign we talk to you about the cases in which you will be exempt from paying tax on the profit obtained from the sale of your property.

And do not forget to have a look to our Moya & Emery YouTube channel to watch the rest of video-tips here.

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