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
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
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.
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.
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.
If you move to Spain after 31 December 2020, different immigration
requirements will apply. We will update this page when further
information is available.
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)
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.
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.
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:
the EHIC covers treatment that is medically necessary until your planned return home
an EHIC is not a replacement for comprehensive travel insurance
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.
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.
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.
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:
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.
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.
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.
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:
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:
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.
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 ?
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.
→ choose provincia→ trámites cuerpo nacional de policía(if it is posible tochoose) → choose Policia Exp tarjeta asociada al Acuerdo de retiradaciudadanos 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:
Both parents are nationals of the United Kingdom
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:
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;
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.
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.
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.
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.
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.
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
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.
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.
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:
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:
That
the company has a temporary employment regulation file based on article 22 of
Royal Decree-Law 8/2020, and
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:
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:
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:
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:
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
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:
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:
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) *
* 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”):
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”):
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”):
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.
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.
