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Measures to adapt the UK to the situation of a third country following the end of the transitional period for Brexit

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On 30 December last, following the agreement of the Council of Ministers, Royal Decree-Law 38/2020 of 29 December was published in the Official State Gazette (BOE) number 340, adopting measures to adapt the United Kingdom of Great Britain and Northern Ireland to the situation of a third country following the end of the transitional period provided for in 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 of 31 January 2020 (access to BOE regulations, here)

Chapter II of this RD-Law establishes the rules applicable to “Professional and Labour Relations” and is divided into 5 sections:

  • Section 1: “Professions and public service”, regulates access to and exercise of professions, and the rules applicable to access to and maintenance of the status of public employees of United Kingdom nationals in the service of Spanish public administrations.
  • Section 2: “Industrial relations” contains two articles, one on the transitional arrangements applicable to workers temporarily posted in the framework of the provision of services and the other on European Works Councils in Community-scale undertakings or Community-scale groups of undertakings.
  • Section 3: on the exercise of research and innovation activities in a single article, Article 8, which allows United Kingdom nationals, who on 31 December 2020 are exercising these activities in Spain, to continue to do so on the same terms as those under which they are recognized, subject to the application of the Spanish legislation in force, provided that reciprocal treatment is recognized for Spanish nationals by the competent United Kingdom authorities.
  • Section 4: “Social Security”, contains, in a single article, Article 9, the rules for determining the applicable legislation on the same terms as those established prior to the date of the United Kingdom’s withdrawal from the European Union. This will allow Spain to continue to apply these same rules to those persons who are subject to UK social security legislation, provided that the United Kingdom acts reciprocally in respect of those persons who are subject to security legislation Spanish social security system.
  • In Section 5, Article 10 regulates measures to enable United Kingdom nationals to access unemployment benefits for periods of contribution up to 31 December 2020 (end of the transitional period), in any Member State of the European Union including periods of contribution in the United Kingdom, provided that the last contributions were made in Spain and that the right of legal residence in Spain is maintained.

By way of summary, among the measures included in this RD-Law, we highlight the following:

  • Companies established in Spain which on 1 January 2021 had workers temporarily posted to the United Kingdom or Gibraltar must continue to apply the legislation of that country, which transposes Directive 96/71/EC of 16 December, during the period of posting and provided that reciprocal treatment is recognized.
  • Similarly, companies established in the United Kingdom or Gibraltar with workers posted to Spain before 31 December 2020 may remain in Spain from 1 January and continue to provide their services until 31 December. After that, in order to continue the activity, it will be necessary to apply for a residence and work permit.
  • European Union citizens who commute to Gibraltar for work will be eligible for unemployment benefits until 31 December 2022
  • Workers who were posted to provide services will not have to apply for residence and work permits from 1 January 2021 if the planned duration of the posting is not extended
  • Workers posted to Spain as from 1 January 2021 must obtain the visas and/or residence and work permits provided for in Spanish immigration law, without prejudice to the agreements and commitments that may be assumed in a possible agreement between the European Union and the United Kingdom.
  • Access to unemployment benefit or cessation of activity is allowed until 31 December 2022, for citizens of the European Union who travel daily to Gibraltar to work without having to make contributions in Spain last. As from 1 January 2021, provision is made for the reimbursement of benefits paid by Spain to be claimed from the United Kingdom authorities, once an international instrument establishing the mechanisms for collaboration in this area has been agreed.
  • For nationals of EU Member States, periods accredited in the UK social security system up to 31 December 2020 will be considered for the calculation of unemployment benefits or benefits for cessation of activity, when these contributions are made last in Spain and provided that the right to reside legally in Spain is maintained, in accordance with the regulations on the co-ordination of social security systems. UK citizens will have their periods of work in any EU Member State recognized until 31 December for the purpose of calculating their pensions when contributions are made last in Spain.
  • Persons receiving unemployment benefits in Spain who were authorized to export their entitlement before 1 January 2021 may continue to receive them until the end of the initial three-month period for which they were authorized to export.
  • European Works Councils or procedures for consulting workers which have been set up or agreed before 1 January 2021 will be maintained. This measure concerns European companies in which workers or companies from the United Kingdom participate and which have their management centralized in Spain.

From 1 January 2021, the relationship between the United Kingdom and the European Union is based on the “Trade and Co-operation Agreement” which is a major change for citizens, companies and administrations in the EU and the United Kingdom.

The content of this Agreement is divided into four main blocks: the first on Free Trade, which eliminates quotas and tariffs between the UK and the EU and establishes conditions of fair competition. The second establishes a framework for economic, social, environmental and fisheries cooperation which includes provisions to ensure energy and transport connectivity, as well as coordination in areas related to social security. The third regulates a partnership on internal security based on existing mechanisms such as Europol or Eurojust and includes provisions on the surrender of detainees, the fight against money laundering and the fight against the financing of terrorism. Finally, a fourth block establishes a common governance framework with governance underpinned by an institutional framework that includes an “Association Council”, co-chaired by a member of the European Commission and a representative of the British government at ministerial level, which will supervise the implementation of the Agreement and will be assisted by specialized committees and working groups.

Resumen de las nuevas medidas adoptadas por el Gobierno de las Islas Baleares en referencia a la crisis sanitaria del Covid-19

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Desde Moya & Emery queremos informarles de las nuevas medidas que planea adoptar el gobierno de las Islas Baleares en referencia a la crisis sanitaria del COVID 19.

Medidas a aprobar el próximo lunes 11 de Enero

La principal novedad, anticipada por el Govern balear en rueda de prensa, es que el próximo lunes se aprobará el cierre –que será efectivo a partir del próximo martes 12 de Enero y tendrá una duración de 2 semanas– de BARES, RESTAURANTES, GRANDES SUPERFICIES Y GIMNASIOS de la isla de Mallorca, sin que queden afectadas el resto de las islas baleares.

Con respecto a la hostelería, se señala que los bares y restaurantes no tendrán restricciones en lo que se refiere al servicio de COMIDA A DOMICILIO y el de RECOGIDA en los locales, pues la nueva medida restrictiva viene referida ala imposibilidad de atender al público en interiores de los locales o en las terrazas (sin importar el aforo). De igual forma se permitirá la apertura de establecimientos dedicados a la venta de productos de primera necesidad (alimentación o higiene) para que los consumidores tengan garantizado dicho suministro.

Medidas actualmente vigentes

Además, con respecto a las medidas ya adoptadas desde el acuerdo del Consejo de Gobierno de las Islas Baleares de 14 de diciembre de 2020, señalar que se establecieron los diferentes niveles de alerta sanitaria para la comunidad autónoma, además de la introducción de modificaciones en el plan de medidas contra el COVID-19.

Estas son algunas de las modificaciones que han sido aprobadas:

1. Diferentes niveles de riesgo para cada una de las islas que conforman la comunidad autónoma:

  • Mallorca           nivel 4
  • Menorca          nivel 3
  • Ibiza                  nivel 2
  • Formentera     nivel 1

2.  Se prohíbe el consumo de tabaco en la vía pública o en espacios al aire libre de uso público cunado no se pueda mantener una distancia de seguridad de 2 metros(mínimo). También se prohíbe el consumo de tabaco en las terrazas de establecimientos de uso público o establecimientos similares.

3.  Nivel 4: Solo puede haber 6 personas en los espacios exteriores. Las reuniones sociales en espacios interiores solo se podrán reunir un máximo de 6 personas y que como máximo pertenezcan a dos núcleos de convivencia.

4.  Quedarán suspendidas todas las actividades complementarias y extraescolares, tanto las organizadas por los centros educativos como por entidades externas, excepto aquellas en que los alumnos formen parte de un mismo grupo de convivencia. De estas se excluyen:

  • Programa de acompañamiento Escolar (PAE)
  • Talleres de lengua catalana para recién llegados.

5.  No se permiten las pernoctaciones fuera del centro residencial, excepto si están en periodo de vacaciones o alta temporal del centro.

6.   Nivel 4: Se permiten la práctica de deportes en equipo, con la posibilidad de contacto físico, así como las competiciones deportivas correspondientes a equipos o deportistas de categorías estatales.

El resto de los deportistas tienen que asegurarse de que respetan la distancia de seguridad, al menos un metro y medio y evitar todas las situaciones de contacto físico. También se prohíben el uso de los vestuarios, excepto en el caso de desplazamientos interislas o fuera de la comunidad autónoma. Se deben adaptar a estas condiciones:

Deportes de campo.

  • No federados: grupos de entrenamiento estables de 6 personas. (máx.)
  • Federados: grupos de entrenamiento estables de 30 personas. (máx.)

Deportes de pista.

  • No federados: grupos de entrenamiento estables de 6 personas. (máx.)
  • Federados: grupos de entrenamiento estables de 20 personas. (máx.)

Deportes de contacto.

  • No federados: grupos de entrenamiento estables de 5 personas. (máx.)
  • Federados: grupos de entrenamiento estables de 10personas. (máx.)
  • En el caso de deportistas no federados o de categorías no estatales las sesiones de entrenamiento se deben limitar a 2 por semana.

7.  Nivel 4: Se prohíbe la asistencia de público en todas las instalaciones deportivas, excepto en competiciones de carácter estatal, que pueden tener un 25% de capacidad, hasta un máximo de 200 personas. (Para la práctica de actividades estáticas en sala).

Nivel 4: Se prohíbe la asistencia de público en todas las instalaciones deportivas, excepto en competiciones de carácter estatal, que pueden tener un 50% de capacidad, hasta un máximo de 400 personas. (Para la práctica de actividades en carriles de piscina).

9. Nivel 3: Máximo el 50 % de la capacidad máxima autorizada,300 personas máximo en espacios cerrados y 1000 personas si se tratan de actividades al aire libre.

Nivel 4: Máximo el 50 % de la capacidad máxima autorizada,200 personas en espacios cerrados y 400 personas si se trata de espacios al aire libre.

Este punto número 9 hace referencia a: cines, teatros, auditorios, circos de carpa y espacios similares, así como recintos al aire libre y en otros locales y establecimientos destinados a espectáculos públicos y actividades recreativas.

10.  Nivel 4: Se prohíbe el servicio de restauración en espacios interiores. Queda prohibida también la utilización de máquinas recreativas, o similares en el interior de los establecimientos. Todos los establecimientos de restauración tienen como hora de cierre la legalmente autorizada y en ningún caso podrá superar las 24. 00h.Entre las 22.00 h y las 24.00 h sólo se permite la prestación de servicio a domicilio. No se permite el consumo en las barras de los establecimientos.

Excepciones al cierre al público en espacios interiores en el nivel 4:

  • Hoteles y alojamiento turístico siempre que sea para el uso exclusivo de los clientes alojados.
  • Los servicios de restauración integrantes de centros de formación no incluidos en el parágrafo anterior y los servicios de comedero de carácter social.
  • Otros servicios de restauración de centros de formación no incluidos en el parágrafo anterior y los servicios de restauración d ellos centros de trabajo destinados a las personas trabajadoras.

En estos casos se reducirá el aforo – 30% de la capacidad máxima autorizada.

11.  Nivel 4: 75% de la capacidad máxima autorizada, máximo 6 personas por mesa. Los viernes sábados y vigilias solo se permite el uso de las terrazas hasta las 18.00h.

12.  Las mesas de los establecimientos de restauración deben disponer de la información relativa a las medidas de precaución adoptadas.

13.  Nivel 4: 50% de capacidad máxima autorizada del espacio y grupos de máximo 6 personas.

14.   Nivel 3: 50% de capacidad máxima autorizada del espacio. Todos los establecimientos y locales comerciales minoristas y de actividades de servicios profesionales tiene como hora de cierre las 22.00h (máx.).

15.  Nivel 4: 50% de la capacidad máxima autorizada del espacio, excepto en el caso de centros comerciales y grandes establecimientos comerciales, en los cuales se debe aplicar un 30 % de la capacidad máxima autorizada del espacio hasta un máximo de:

  • 400 personas en superficies de entre 2500 a 4000 metros cuadrados.
  • 600 personas en superficies de entre 4001 a 6000 metros cuadrados.
  • 800 personas en superficies de entre 6001 a 8000 metros cuadrados.
  • 1000 personas en superficies de entre 8001 a 10000 metros cuadrados.
  • 1200 personas en superficies de entre 10001 a 12000 metros cuadrados.
  • 1400 personas en superficies de entre 12001 a 15000 metros cuadrados.
  • Para superficies de más de 15001 metros cuadrados, el máximo se tiene que calcular asegurando que se dispone de un mínimo de 8 metros por persona.

Todos los establecimientos y locales comerciales minoristas y de actividades de servicios profesionales tienen como hora de cierre la legalmente autorizada, y no pueden superar las 22.00h.

16.  Los espacios considerados centros comerciales y grandes establecimientos comerciales tienen que establecer sistemas de control de acceso y de capacidad en tiempo real. Estos espacios comerciales deben disponer de personal de seguridad que vele para que se respete la capacidad máxima y las distancias de seguridad.

17.  Se permite la actividad de las atracciones infantiles o atracciones de feria con las siguientes condiciones. Nivel 1,2,3 y 4: Las atracciones se pueden habilitar en grupos de máximo 3, y debe haber una distancia mínima de 25 metros entre grupos de atracciones. En caso de que las atracciones sean de uso exclusivo individual (un usuario por viaje) no se compatibilizan en el cómputo total de atracciones.

Brexit and british expats in Spain: get informed with Moya & Emery before taking your next step.

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There has been much news about the problems that Brexit is causing for some British citizens and, in particular, for the many expatriates living in Spain. The latest, echoed yesterday by the Evening Standard (see below), is about the difficulties of travelling from the UK to their places of residence in Spain. For this reason, we recommend that British people living in the Balearic Islands contact Moya & Emery to find out about the latest news, procedures and documentation necessary for their journeys or any other matter related to their residence in Spanish territory.

British expats ‘being barred’ from flight back to Spain post-Brexit

Author: Barney Davis

Original Post: Evening Standard 03/01/2021

British expats have been reduced to tears after getting stuck in Heathrow, claiming that airlines have refused travel back to their Spanish homes post- Brexit.

One couple claimed they spent thousands on Covid-19 tests but airlines still rejected documents that before the Brexit transition period ended had been valid proof of the Britons’ status as residents in Spain.

Their ordeal comes amid heightened travel restrictions due to a coronavirus variant that has been blamed for faster contagion in the UK and highlights the bureaucratic complexities resulting from Britain’s departure from the 27-nation European Union.

Both Spanish and British authorities said on Sunday that the green-coloured certificate of EU citizenship with a foreign national identification number issued by Spain is still valid for British citizens residing in Spain under the bilateral provisions that followed the UK’s withdrawal from the trading bloc on December 31.

But the travelers say British Airways and Iberia have been refusing to let them board for the past two days. 

The airlines, part of the IAG group, did not immediately respond to requests for comment.

Around 300,000 British citizens are registered as permanent residents in Spain, although before Brexit, many more had been living full or part-time in the country without officially registering.

Patricia Moody, a 69-year-old retiree who has called the southern Spanish town of Zurgena home for nearly four years, was among a group of at least nine people who say they were unable to board a Madrid-bound BA/Iberia flight from London’s Heathrow Airport on Saturday.

Ms Moody said she and her husband, who she says needs to see his doctor back in Spain, have spent £1,900  on getting tested for the virus, traveling to the airport and booking new tickets after they were refused boarding. Their second attempt was also futile.

“Throughout all the months of negotiating Brexit, we were always assured that nothing would change for us,” she said. Referring to the airlines and authorities in both countries, she added: “It’s horrendous and we are suffering because of their incompetence.”

Following the discovery of the coronavirus variant in the UK, Spain, like many other European nations, banned all travel from the British isles except for Spanish citizens and UK citizens with residency rights.

Spain has been rolling out a new system to register permanent foreign residents called TIE but it’s suffering a backlog due to the high number of requests.

Spain’s Ministry of Foreign Affairs said that under the circumstances both proofs of application for the TIE and the “green certificate” for EU citizens is still valid to travel for British residents under the new health restrictions in place until January 19.

“This should not be happening,” said the UK embassy in Spain in a Facebook post. “The Spanish authorities have today re-confirmed that the green residency document will be accepted for travel to return to Spain, as stated in our travel advice.”

The British Embassy in Spain added they were aware of Brits being barred from flights but had assurances from Spanish authorities that expats without the new Tie card would be able to travel in a seven day grace period from January 4.

But Sam Dakin, a 32-year-old English-language teacher based in Barcelona for the last four years, and his partner, who has been in the Spanish city for eight years, said they needed more assurances before they could rebook flights.

The couple had been blocked from flying Saturday morning despite carrying their certificate and then were refused boarding on another flight Saturday evening that British Airways had initially said they could take.

“Just because the government adviser said that we could travel, we don’t know whether that will happen when we turn up at the counters,” Dakin said. “We just don’t know where we’re going to get answers.”

Reporting by AP

Brexit and goods sent to EU or coming from the UK

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From 1 January 2021, the United Kingdom will have the status of a third country and therefore goods sent to or coming from the United Kingdom will be treated in the same way as goods exported/imported from any other country with which the European Union has not concluded any trade or other agreement that might affect customs formalities.

How will my company be affected by Brexit after the end of the transitional period?

From a VAT point of view, exports are exempt supplies and imports are subject to VAT which will be charged by customs.

VAT is paid within the time limits of the tariff (10 or 30 days if a deferment is requested) unless you opt to defer payment to the corresponding monthly declaration. This option requires registration with REDEME and must be exercised in November of the previous period.

For operators sending goods to the United Kingdom.

From the date of the UK’s withdrawal from the European Union will I have to complete any customs formalities?

1 January – From that day the United Kingdom will have third country status and therefore goods sent to the United Kingdom will be treated in the same way as goods sent to any other country with which the European Union has no trade or other agreement that might affect customs formalities.

Amongst other formalities, this means that an export declaration must be made in order to send/remove goods to/from the UK.

However, the withdrawal agreement provides for a transitional period until 31 December 2020, during which Community legislation will continue to apply in the United Kingdom in relation to the internal market, customs union and Community policies. The European Union will treat the United Kingdom as if it were a Member State, except as regards its participation in EU institutions and governance structures. In particular, during that period companies will not have to complete customs formalities.

Will I have to pay duties and other charges in the UK?

During the transitional period no duties or other charges will be paid in the UK.

Unless a trade agreement is negotiated and ratified which provides for other measures, you should consult the information published on the following link to find out what measures will apply in the UK after the end of the transitional period.

What are the implications of leaving the UK for VAT purposes after the end of the transitional period?

The dispatch of goods to the UK will no longer be treated as an intra-Community supply for VAT purposes but as an export. For this purpose, the export declaration will be the proof of the exemption of the supply linked to the export. However, the Community VAT rules will apply to goods dispatched or transported from the territory of the United Kingdom to the territory of a Member State and vice versa, provided that the dispatch or transport has begun before the end of the transitional period and ends after it.

Please, remember that you can get in touch with Moya & Emery, via email or phone, here

Questions and answers about the agreements reached between the United Kingdom and the European Union for the Brexit on December 24th

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What changes on 1 January 2021?

By leaving the EU, the UK has chosen to put an end to the free movement of persons between the EU and the UK as of 1 January 2021.

All movements after 1 January 2021 will be subject to the EU’s and UK’s existing immigration legislation applicable to all third country nationals.

Those who were or had been already in a cross-border situation between the EU and the UK before 1 January 2021 are covered under the Withdrawal Agreement, which allows for their continued right to remain, ensures non-discrimination and protects their social security rights.

SOCIAL SECURITY COORDINATION AND VISAS FOR SHORT-TERM VISITS

 What changes on 1 January 2021?

By leaving the EU, the UK has chosen to put an end to the free movement of persons between the EU and the UK as of 1 January 2021.

All movements after 1 January 2021 will be subject to the EU’s and UK’s existing immigration legislation applicable to all third country nationals.

Those who were or had been already in a cross-border situation between the EU and the UK before 1 January 2021 are covered under the Withdrawal Agreement, which allows for their continued right to remain, ensures non-discrimination and protects their social security rights.

 What is covered by the draft Trade and Cooperation Agreement?

The UK refused to include a chapter on mobility in the Agreement, or any provision aimed at facilitating short-term visits or long-term stays. The only exception relates to the temporary movement of natural persons for business purposes, or mode 4, as defined in the chapter on Trade in Services of this document). As a result, the Agreement does not cover the right to enter (with or without visa), work, reside or stay of EU citizens in the UK or of UK nationals in the EU.

The Agreement nevertheless contains a number of social security coordination measures aimed at protecting the entitlements of EU citizens temporarily staying in, moving to or working in the UK and of UK nationals temporarily staying in, moving to or working in the EU after 1 January 2021.

Does this mean that visas will be necessary for all travel between the EU and the UK?

No. The EU had already taken the decision to allow UK nationals short-term visa-free visits of up to 90 days within any 180-day period, as of 1 January 2021. The UK has also decided to allow visa-free short-term visits for EU citizens.

The EU decision is conditional on the UK continuing to provide for equal visa-free travel for short-term visits for EU citizens of all EU Member States, without discrimination between EU nationals.

Should the UK introduce a visa requirement for nationals of at least one Member State, the EU’s reciprocity mechanism (Article 7 of Regulation (EU) 2018/1806) will be applied without delay, meaning that a series of gradually increasing measures are taken, which could lead to suspending the visa-free status of the UK, in case the UK, after consultations does not drop the visa requirement.

Can the UK discriminate between EU citizens in the context of short-term travel or social security?

Whilst the EU and the UK are free to determine their respective visa policies, the UK must treat all nationals of EU Member States equally; it cannot decide to grant a visa waiver for short-term travel to citizens of certain Member States, whilst excluding others.

This principle of non-discrimination between EU citizens is also applicable in other areas of the agreement which are directly relevant to citizens, such as in relation to temporary stays for business purposes, Social Security Coordination, or participation in Union Programmes.

What about long-term stays?

UK nationals intending to stay in an EU Member State for periods exceeding 90 days for any purpose (e.g. work, research, study, training) will be able to do so under the conditions for entry and stay for third country nationals set under EU law and the national laws of the Member States.

EU citizens intending to move to the UK will need to comply with the applicable immigration conditions set by the UK government.

Who is covered by provisions on social security coordination?

The Agreement covers EU citizens, UK and third-country nationals, stateless persons and refugees, in a cross-border situation as of 1 January 2021, legally residing in the EU or the UK, and whose situation is not confined to a single country from a social security perspective. It also covers their family members and survivors.

What exactly will be covered under the coordination of social security systems?

The Agreement ensures that social security benefits are coordinated. It also ensures that only one set of rules applies to a person at any given time. This will avoid the risk that such a person would pay double social security contributions or that no legislation applies to them at a given moment and are therefore left without social security protection.

The draft Agreement provides wide protection to EU and UK citizens. The majority of social security benefits will be coordinated and protected between the EU and the UK, so that citizens preserve their rights if, for example:

  • they are or will be in a cross-border situation and work or will work in more than one country, one of them being the UK as from 1 January 2021;
  • they reside in one Party and work in another;
  • they move residence to the other Party; or
  • they travel between the EU and the UK for a temporary stay.

More specifically, such a person will not lose their right to old-age and survivors’ pensions, death grants, pre-retirement benefits, or maternity/paternity benefits related to the birth of a child in the other Party.

Accidents at work will also be coordinated so that a person working outside the State of insurance may be treated in the State of work where the accident happened. If they move to the other Party, they may continue to receive their cash benefits there as well.

What won’t be covered?

The Agreement foresees equal treatment of EU citizens with UK nationals and vice versa for the purpose of social security contributions and benefits.

However, there are some exceptions. For example, certain benefits are not included in the Agreement and that means that access to such benefits will be left for domestic legislation which may then choose to treat the concerned persons differently.

Such benefits include family benefits, long-term care, special non-contributory benefits or assisted conception services.

What happens to periods worked both in the EU and in the UK when it comes to people’s benefits?

A person will not lose the periods worked in the EU and in the UK, which will be taken into consideration when their benefits will be determined and calculated (e.g. unemployment benefits, old-age and survivors’ pensions).

Periods worked in the UK and the EU will also be taken into account when determining a person’s entitlement to invalidity benefits.

What provisions are there for healthcare?

Healthcare is included in the scope of the Agreement and the current arrangements will, in principle, continue to apply.

For example, an EU citizen on a temporary stay in the UK (a tourist, student, or business person) will continue to benefit from necessary (such as emergency) healthcare based on the European Healthcare Insurance Card.

However, for longer stays, domestic immigration legislation may provide for additional requirements. In particular, the UK imposes on third-country nationals for the time being a healthcare surcharge as a condition for issuing an entry visa for stays longer than 6 months. This surcharge will have to be paid by EU citizens as well, but will be reimbursed for students and persons who remain insured in their Member State (Portable Document S1 holders as explained below).

Pensioners will continue to benefit from healthcare in their State of residence on behalf of the State paying their pension if they move to the UK or the EU. The same goes for frontier workers, working in one Party and residing in another. While additional requirements may apply under domestic immigration legislation, the Agreement secures that the country of insurance reimburses the country of residence, so that ultimately the same arrangements apply as now.

What about posted workers?

The posting of workers is part of the free movement of services within the EU, subject to conditions. The Agreement does not include rules for the posting of UK workers in the EU, or vice-versa. This means that, for example, a worker sent by the UK to the EU to work will have to pay social security contributions in the EU Member State and will be subject to the legislation of that country.

It was however agreed that in this area, and as a transitional provision, Member States may request, upon notification to the Commission, to continue the posting system as it exists now for a period of up to 15 years. Member States can terminate the posting system earlier. During this period of time, posted workers will then pay their social security contributions in the Party that sent them (i.e. the UK in the example provided).

Subsidies for the Catering sector (restaurants – bars – cafeterias) in Mallorca

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The Consell de Mallorca approved yesterday 18th an extraordinary line of subsidies to restaurants, bars and cafeterias to alleviate the effects of Covid-19 in the Mallorca restaurant sector, with the intention to minimizing the negative consequences of the pandemic and reactivating the island’s tourist activity.

It is a new line of subsidies for the restaurant establishments that have opened or been open this December and that have had to close for not complying with the new restrictions of level 4 of the Covid-19. Each establishment (Restaurants – Bars – Cafeferias) will be able to access to a grant of 1,500 euros and, if they have more than one establishment, up to a maximum of 3,000 euros.

If you are interested in receiving all the information in this regard, contact info@moyaemery.com to book an appointment with Moya & Emery and in our offices we will process or guide you throughout the application process.

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Regulation of IRPF Modules and VAT year 2020. Opinion article from Nicolás Emery Middleton

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Unlike previous years, self-employed workers who pay taxes in the form of tax modules, IF THEY WANT TO OPTIMISE THEIR TAX BILL, they will have to take out the calculator and count the days they have actually worked. In general, taxpayers who determine their income through the objective estimation by modules can already calculate their income tax and VAT budget for the year 2021 as of this December. Order HAC/1155/2020, of 25 November, determines the limits to be taken into account. Before starting to calculate their tax budget for the year, self-employed workers have the difficult task of correctly calculating their 2020 invoice. Atypical year due to the situation generated by the COVID 19. Therefore, they should take out the calculator and take into account the following: 

  • – Adjust the work variable actually worked, taking into account that the alarm state has lasted 72 days.
  • – There are economic activities that have had their activity suspended beyond the alarm state.
  • – Adjusting the variables that affect those signs that have to do with the capacity of the activity. Many activities have seen their capacity reduced by 50% for a long time.
  • – Needless to say, those activities which have still suspended their activity, when dedicated to leisure activities.

As can be seen, this is not an easy task.

All of the above regarding personal income tax. What about VAT? The signs or modules are the same. The method for calculating the VAT due is the same, but this is not the amount you will have to pay.  Self-employed workers will be able to deduct from the accrued VAT calculated by estimation all the VAT paid during the year 2020. However, it must be taken into account that the VAT paid on purchases will be lower than in previous years, and the VAT on general expenses, such as rental of business premises, will be lower due to the total or partial reduction and remission of income. 

The MOYA & EMERY tax team will help you with the 2020 tax calculation, calculate the 2021 tax and analyse whether it is appropriate to waive the module method. 

What about the year 2021?

On 4 December, the Ministry of Finance recently published Order HAC/1155/2020, of 25 November, which develops, for the year 2021, the method of objective estimation of Personal Income Tax and the special simplified regime of Value Added Tax: It is customary during these dates to update each year the variables to be taken into account by self-employed workers who have chosen to calculate the taxable base of their economic activity (IRPF) and the amount of VAT due that they will have to use in submitting their returns for 2021.

From our firm we are already in a position to help advisers on the variations introduced on the limits and when the option to tax by objective estimation by modules can be waived

The aforementioned order determines, as it does in 2020, the year in which the project is to be carried out: 

  • The amount of the signs, indices or modules, as well as the instructions for their application, in the special simplified VAT regime and objective estimate regime for personal income tax applied in the immediately preceding year.
  • The 5 percent reduction in the net yield of modules (in objective estimation of personal income tax) derived from the agreements reached at the Bureau of Self-Employment.
  • The reduction on the net yield calculated by the objective estimate method for personal income tax and on the quota accrued for current operations under the special simplified VAT regime for economic activities carried out in the municipality of Lorca (reduction of 20% of the net yield).

The exclusion limits for 2021 for the application of the objective assessment method are extended, while the limits for 2020 remain unchanged.

  • – 250,000 for all economic activities, except agriculture, livestock and forestry, regardless of whether or not there is an obligation to issue an invoice.
  • – 125,000 euros for operations for which there is an obligation to issue an invoice when the recipient is an entrepreneur.
  • – EUR 250 000 for all agricultural, forestry and stockbreeding activities.
  • – 250,000 euros for purchases and imports of goods and services for all business or professional activities, excluding those relating to fixed assets.

If you exceed any of these limits in 2020 you will be excluded from modules for the following three years (2021, 2022 and 2023). You can also waive (or revoke the waiver) for 2021 by submitting form 036 / 037 until 31 December 2020 or by submitting the return-settlement for the first quarter of 2021 in time by applying the direct assessment of income tax method or the general VAT system.

Follow the CANAL4DIARIO link to read the published version, here.

About the spanish Official Credit Institute “ICO Loans”

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ROYAL DECREE 34/2020 OF 17 NOVEMBER ON URGENT MEASURES TO SUPPORT BUSINESS SOLVENCY AND THE ENERGY AND TAX SECTORS.

Extension of the maturity and grace periods for financing operations for the self-employed and businesses which have received a public guarantee channelled through the Official Credit Institute ICO LOANS.

Extension of the maturity of the guarantees released in accordance with Royal Decree 18/2020 of 17 March for a maximum additional period of 3 years, provided that the requirements for this purpose continue to be met and that the total maturity of the guaranteed operation does not exceed 8 years from the date of the initial formalisation of the operation. The extension of the maturity of the guarantee will coincide with the extension of the maturity of the guaranteed loan.

The request for extension must be made by the debtor.

Similarly, the grace period for the repayment of the principal of the guaranteed operation is increased by a maximum of 12 months (1 year), but provided that the total grace period, including the initial grace period, does not exceed 24 months (2 years).

The capital of the instalments of the grace period by prior agreement between the parties may be accumulated to the last instalment of the loan, pro rata to the remaining instalments or combined with both systems. In the absence of agreement, it will be pro-rated on the remaining instalments.

The limits of the working capital lines granted to all debtors are maintained until 30.06.2021 if they comply with the regulations.

Requirements for requesting such extension by the debtor:

  • The extension must have been requested.
  • The financed operation cannot be in arrears (unpaid + 90 days) nor other financing granted by the entity to the same client.
  • The debtor cannot appear as being in default on the CIRBE on the date of the request for extension.
  • The financial institution must not have notified the institution granting the guarantee of non-payment by the debtor on the date of the request for extension.
  • The debtor must not be involved in bankruptcy proceedings.
  • The guaranteed operation must be prior to the publication of these regulations.
  • The application must be made before 15.05.2021.
  • The debtor must comply with the limits of the EU State Aid rules.

Obligations of financial institutions:

  • Application of best banking practices for the benefit of customers and may not condition the modification of the conditions of loans covered by the public guarantee or other measures.
  • The costs of the loans will remain in line with the costs charged before the extension and may only be increased to reflect an increase in the remuneration of the guarantee.
  • They will indicate in their accounting and risk management the modification of the terms initially foreseen and in their cao, the new conditions in order to facilitate their traceability and will incorporate this signalling in their declaration to the central risk information.

MOYA & EMERY have agreements with different financial entities, for more information call + 34 971728010 or send email click here. 

Moya & Emery contact info

INFORMATION ON RETURN OF UNDUE CHARGES

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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

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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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