Measures in the field of leasing

The self-employed workers and small and mid-sized enterprises (SMEs) that are tenants of buildings intended for (i) use other than as housing or (ii) industry, which meet the requirements set out below, may request from the lessor if and to the extent that the latter is a public housing company or entity or a large holder, a deferment on the payment of rental income. Such deferment must be accepted by the lessor unless the parties had previously come to an agreement in relation to the postponement of the payment of the rental income or a reduction in its amount, in which case the provisions of such prior agreement will apply (art. 1).
The requirements to be met by the beneficiaries of this deferment on the payment of rental income are as follows (article 3):

– NOTE_ON_ROYAL DECREE-LAW _(leases).pdf

Measures on tax deadlines and tax procedures

Not surcharges applicable for late payment of certain tax debts in the case of COVID-19 financing.

Late payment of tax debts corresponding to tax returns with filling and payment deadline between 20 April 2020 and 30 May 2020 will be considered as paid within the voluntary period and therefore no surcharges for late payment will be required, provided that the following conditions are met:


Public service and supply contracts with successive performance of obligations

Those contracts in force at the entry into force of Royal Decree-Law 8/2020, of 17 March, the performance of which becomes impossible as result of COVID-19, will be suspended, in whole or in part, from the time the situation that prevents their performance arises and until such performance can be resumed. It will be understood that performance may be resumed when the contracting authority notifies the contractor the termination of the suspension.

Measures in the field of Public Procurement.pdf