Date: 19 March, 2020

Categories: Administrative Law FPS News Tax Law

SELF-EMPLOYED BENEFITS – COVID 19

BENEFICIARIES:

  • – All persons included in the Special Regime for Self-Employed Workers whose activity is affected by tCOVID-19.
  • – Any self-employed worker, including self-employed corporate workers, may apply for the extraordinary benefit.

REQUIREMENTS FOR ENTITLEMENT TO THE BENEFIT:

  • – Be affiliated to and registered with the Social Security on the date the state of alarm was declared.
  • – It is not necessary to have coverage for cessation of activity.
  • – You do not have to cancel your activity or register with the Spanish General Treasury of the Social Security, or TGSS.
  • – Be up to date with your social security obligations (if you are not, you will be urged to pay before you receive the benefit).
  • – You can apply if your activity has been suspended as a result of Royal Decree 463/2020 or your turnover has been reduced by 75%.
  • – If there are workers in charge, a temporary workforce restructuring plan, or ERTE, must be processed.
  • – There is no minimum requirement for access to this benefit.

HOW IT IS PROCESSED

  • – The mutual insurance company to which the self-employed person is affiliated will make a specific model available to the self-employed to request the service.
  • – Start date of the service: From the day following the declaration of the alarm state.
  • – Payment of the benefit: On the due date
  • – Administrators do not have to resign as Administrators.
  • – If you apply for a 75% reduction in income on the form, you must complete an affidavit, which is included in the application form.

BENEFIT

  • – It consists of 70% of the regulatory base. If there is no shortage, it is calculated on the basis of the minimum contribution of 944.35 euros.
  • – The benefit lasts for 1 month, which can be extended until the end of the alarm condition.

 

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Date: 19 March, 2020

Categories: Administrative Law FPS News Tax Law

PRESTACIONES PARA TRABAJADORES AUTÓNOMOS – COVID 19

BENEFICIARIOS:

  • – Todas las personas encuadradas en el Régimen Especial de Trabajadores Autónomos cuya actividad esté afectada por el COVID-19.
  • – Puede solicitar la prestación extraordinaria cualquier trabajador autónomo, incluidos los autónomos societarios.

REQUISITOS PARA TENER DERECHO A LA PRESTACIÓN:

  • – Estar afiliado y en alta en la Seguridad Social en la fecha que se declaró el estado de alarma.
  • – No es necesario tener la cobertura de cese de actividad.
  • – No se ha de dar de baja de actividad ni en TGSS.
  • – Estar al corriente de sus obligaciones con la Seguridad Social (si no lo está, se le instará al pago antes de percibir la prestación).
  • – Se puede solicitar siempre que la actividad se haya visto suspendida con motivo del Real Decreto 463/2020 o haya visto reducida su facturación en un 75%.
  • – Si hay trabajadores a cargo, se ha de tramitar un ERTE.
  • – No se exige carencia mínima para tener acceso a esta prestación.

CÓMO SE TRAMITA

  • – La Mutua a la que esté adscrito el autónomo pondrá a disposición de los autónomos un modelo específico para solicitar la prestación.
  • – Fecha de inicio de la prestación: Desde el día siguiente a la declaración del estado de alarma.
  • – Pago de la prestación: A mes vencido.
  • – Los Administradores no hace falta que se den de baja como Administradores.
  • – Si se solicita por disminución de ingresos del 75% en el impreso se ha de rellenar una declaración jurada, que se incluye en el impreso de solicitud.

PRESTACIÓN

  • – Consiste en el 70% de la base reguladora. Si no se tiene carencia, se calcula en base a la cotización mínima de 944,35 euros.
  • – La prestación tiene una duración de 1 mes, que se podrá prorrogar hasta que finalice el estado de alarma.

 

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Date: 18 March, 2020

Categories: Administrative Law FPS News Legislation Real Estate

El Ayuntamiento de Barcelona regula las promociones de obra privadas durante el estado de alarma – COVID19

El Ayuntamiento de Barcelona ha aprobado, en fecha 17 de marzo de 2020, un Decreto mediante el que:

  • DECLARA LA SUSPENSIÓN de los plazos de ejecución de las obras de promoción privada establecidas en los títulos habilitantes municipales de cualquier tipo (licencia, comunicados diferidos o inmediatos, assabentats) durante el período de vigencia del estado de alarma y, en su caso, de las prórrogas que se puedan adoptar.
  • ADVIERTE a los promotores de obras, instalaciones y construcciones que se estén llevando a cabo en el término municipal de Barcelona que, si se dispone de trabajadores ejecutando las obras y no se pueden garantizar las medidas de seguridad aprobadas por la OMS, las autoridades sanitarias estatales y autonómicas y la Agencia de Salud Pública de Barcelona, la obligación de suspenderlas inmediatamente.

Esta advertencia comprende tanto las obras mayores como las menores.

  • RECOMIENDA la suspensión de todas las obras de promoción privada que comporte desplazamientos por la vía pública.
  • Excluye del ámbito de aplicación del Decreto las actuaciones que deban llevarse a cabo durante la vigencia del Real Decreto 463/2020 (esto es, 15 días a partir del 14 de marzo) cuando estén justificadas para garantizar la seguridad de las personas.

El Decreto parece permitir por tanto, la consecución de las obras amparadas en órdenes de ejecución cuyo cumplimiento resulte ineludible durante el período arriba indicado y siempre en aras a garantizar la seguridad de las personas (no así de las edificaciones, si ello no implica riesgo para las personas).

El Decreto de Alcaldía ha sido publicado en el Boletín Oficial de la Provincia de Barcelona de 18.03.2020.

 

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Date: 18 March, 2020

Categories: FPS News

FABREGAT PERULLES SALES ABOGADOS, PART OF YOUR TEAM!

Fabregat Perulles Sales Abogados remains at disposal of its clients during this critical moments caused by COVID19.

Our Firm is operating normally. We are fully operational not only to cover the normal day to day questions related to our clients’ businesses but also to resolve any doubts and concerns that this exceptional situation may cause.

We are currently attending all the queries from our clients related to the implementation of the new legal measures, as well to the impact that this situation might cause to the application of existing contracts and legal relations.

You can access to the updated legal information through our blog: http://www.fabregat-perulles-sales.com/actualidad/ or contact any member of our team.

Although our offices are fully operational, we are attending to the governmental advise, so part of our team might be teleworking . Here we provide some direct telephone contacts of some members of our team in case of need:

  • Víctor Fabregat: +34 630929881
  • Nieves Perulles: +34 629217067
  • Fernando Sales: +34 606998997
  • Eva Arrébola: +34 699739775
  • Marcelo Gui: +34 618700250
  • Yulia Mukacheva: +34 646363254
  • Mónica Calderón: +34 618924119

 

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Date: 18 March, 2020

Categories: FPS News

FABREGAT PERULLES SALES ABOGADOS, PART OF YOUR TEAM!

En Fabregat Perulles Sales Abogados seguimos a disposición de nuestros clientes durante la situación de alarma sanitaria creada por el COVID19.

Sin perjuicio de ello, dando cumplimiento a las recomendaciones de las autoridades sanitarias, parte de nuestro equipo está operando por teletrabajo, gracias a las medidas implantadas hace tiempo en nuestra Firma.

Nuestra Firma está totalmente operativa, y por ello atenderá cuantas cuestiones puedan surgir en el día a día de nuestros clientes, y aclarará cuantas dudas y cuestiones puedan surgir durante tan excepcional situación.

Estamos atendiendo y atenderemos todas las consultas que nuestros clientes nos puedan plantear en relación  a la aplicación de las nuevas medidas legislativas. Asimismo, estamos analizando el impacto que la presente situación puede suponer en el cumplimiento de contratos y, las alteraciones que puede motivar en las obligaciones legales contraídas hasta la fecha.

Pueden obtener información actualizada a través de nuestro blog (http://www.fabregat-perulles-sales.com/actualidad/) o contactar con cualquier miembro de nuestro equipo.

Siguen a continuación algunos de los teléfonos directos de algunos miembros de nuestro equipo, por si fuese necesario contactar con ellos:

  • Víctor Fabregat: 630929881
  • Nieves Perulles: 629217067
  • Fernando Sales: 606998997
  • Eva Arrébola: 699739775
  • Marcelo Gui: 618700250
  • Yulia Mukacheva:  646363254
  • Mónica Calderón:  618924119

 

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Date: 18 March, 2020

Categories: Civil Law FPS News Jurisprudence Legislation

Consecuencias del incumplimiento contractual a causa del COVID-19

Las relaciones contractuales se han visto afectadas por la crisis provocada por el COVID 19. Esta ha hecho que algunas de las prestaciones se vean impedidas o de imposible cumplimiento, mientras que otras únicamente tienen que posponerse. Por ello, hemos de considerar el marco jurídico para el análisis de los efectos que pueden originarse en los casos enmarcados en el concepto de “fuerza mayor”.

El concepto de “fuerza mayor” no aparece en nuestro Código Civil, sino que se ha elaborado vía doctrinal y jurisprudencial como un acontecimiento que no sólo es imprevisible, sino que aun cuando se hubiera previsto, habría sido inevitable, y que se encuentra fuera del ámbito de la parte que incumple, siendo algo ajeno a ella.

La “fuerza mayor” no exonera de forma total al deudor del cumplimiento de la obligación, sino que únicamente le excusa de tener que indemnizar por daños y perjuicios a la otra parte durante el plazo en la que esta no pueda cumplirse. Esto significa, que el deudor tendrá que seguir cumpliendo con su obligación, siempre y cuando esta siga siendo posible una vez hayan desaparecido las circunstancias que motivaron la imposibilidad de su cumplimiento.

Es importante hacer hincapié en que la “fuerza mayor” no es aplicable a las deudas de pago de dinero, tal y como indican las Sentencias del Tribunal Supremo de 19 de mayo de 2015 y 13 de julio de 2017.

Por otro lado, existe la posibilidad de modificar o resolver el contrato cuando se vean alteradas las circunstancias que provocaron la celebración del mismo. No obstante, para que esto sea posible, deben concurrir los siguientes requisitos:

  1. a) que las nuevas circunstancias sean imprevisibles
  2. b) que las nuevas circunstancias hayan supuesto una ruptura del equilibrio entre las partes contratantes que convierta en excesivamente gravosa la prestación para una de ellas.

La modificación del contrato suele ser la solución preferente dado el principio de conservación de los contratos que rigen en nuestro Derecho, pero también es posible aplicación la resolución si resulta absolutamente imposible restaurar el equilibrio de las prestaciones del contrato.

 

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Date: 17 March, 2020

Categories: FPS News

AID PLAN FOR THE SELF-EMPLOYED IN CATALONIA – COVID 19

Pending action by the Spanish Council of Ministers today on an economic plan to prevent the dismissal of workers and the closure of companies due to the crisis of the coronavirus, the Catalan Government has established aid in the form of financial benefits for the self-employed.

The Catalan Minister of Employment, Social Affairs and Families, Chakir el Homrani, explained this morning on the radio programme of RAC1, which have approved a budget line of EUR 7.5 million to implement an aid plan for self-employed in Catalonia. The intention is to approve the decree as soon as possible and to start all the procedures so that the aids can be managed as soon as possible.

This aid would be in the form of a financial benefit for self-employed workers of up to 2,000 euros per person.

Who will be eligible for this aid?

– To access the aid, you must be registered with the self-employed scheme and have your fiscal address at Catalonia.

– Accreditation of economic losses during this month of March compared to March of the year past or a drastic reduction in turnover

This benefit will be distributed until the budget item is exhausted. This aid shall be complementary to the measures that the Council of Ministers may take today.

 

SOURCE: https://www.rac1.cat/societat/20200317/474225704980/coronavirus-ajuda-autonoms-generalitat.html?utm_source=twitter&utm_medium=social&utm_content=rac1_societat

 

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Date: 17 March, 2020

Categories: Administrative Law FPS News Legislation

DEFERMENT OF TAX OBLIGATIONS – COVID 19

Royal Decree-Law 7/2020 of 12 March provides for a series of measures to make deferrals more flexible for SMEs and the self-employed.
Provisionally, taxpayers who, under the Royal Decree-Law, wish to avail themselves of the deferral relaxation measures included therein, must proceed in accordance with the following instructions:
Present, using the usual procedures, the self-assessment containing the amounts to be paid by the taxpayer that he wishes to defer, marking, as with any deferral, the “acknowledgement of debt” option.
Access the procedure “Submit application”, within the deferral section of the AEAT’s electronic headquarters, at the following link: https://www.agenciatributaria.gob.es/AEAT.sede/procedimientoini/RB01.shtml
Fill in the fields of the application.
There are no special requirements for the fields relating to the taxpayer’s identification, debts to be deferred and direct debit details.
The applicant who wishes to take advantage of the flexibility established in the Royal Decree Law must pay special attention to the following fields:
“Type of guarantees offered”: check the option “Exemption”. “Proposal of terms; no. of terms”: add the number “1”.
“Periodicity”: tick the option “Not applicable”.
“Date of first instalment”: incorporate the date corresponding to a period of six months from the end date of the ordinary deadline for presentation of the self-assessment (for example, the monthly VAT self-assessment MOD 303 for the month of February expires on 30 March, so that the date to be included would be 30-09-2020).
VERY IMPORTANT: Additionally, in the field “Reason for the request” you must include the expression “Deferral RDL”. The inclusion of this wording in the text field is particularly important for the correct processing of the application while the AEAT establishes a definitive procedure during the period in which the Royal Decree takes effect.
Present the application, pressing the icon “Sign and send”.
Provisional instructions for the presentation of AEAT deferrals (13/03/2020)

 

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Date: 17 March, 2020

Categories: Administrative Law FPS News Legislation

RULES IN TAX PROCEEDINGS – COVID19

The application in the field of tax administration of the rules relating to the suspension of terms and interruption of deadlines for the processing of procedures raises questions that must be resolved as quickly as possible.

In the last hours of 14 March 2020, in view of the serious and exceptional situation caused by the international pandemic caused by COVID-19, Royal Decree 463/2020 was published in the Spanish Official State Gazette (Boletín Oficial del Estado, or BOE), with effect from that same day and for an initial duration of 15 calendar days, declaring a state of alarm throughout the national territory, the competent authority for the adoption of the necessary measures to protect the health and safety of citizens, contain the progression of the disease and strengthen the public health system being the Spanish Government.

It would seem that its content affects exclusively the area of citizen health and safety, but in its third and fourth additional provisions we find regulations that clearly have an impact on tax procedures and whose literal wording is as follows:

“Third additional provision. Suspension of administrative deadlines.

  1. 1. Terms are suspended and time limits for the processing of procedures of public sector entities are interrupted. The calculation of time limits will be resumed at the moment that this royal decree or, if applicable, its extensions, becomes invalid.
  2. 2. The suspension of terms and the interruption of deadlines will be applied to the entire public sector as defined in Law 39/2015, of 1 October, on the Common Administrative Procedure of Public Administrations.
  3. 3. Notwithstanding the above, the competent body may, by means of a reasoned decision, agree to the measures of organisation and instruction strictly necessary to avoid serious damage to the rights and interests of the interested party in the procedure and provided that the interested party agrees, or when the interested party agrees that the time limit should not be suspended.
  4. 4. This provision shall not affect the procedures and decisions referred to in paragraph 1 where these concern situations closely linked to the facts justifying the state of alert.

Additional provision four. Suspension of limitation and prescription periods.

The periods of limitation and expiry of any actions and rights shall be suspended during the period of validity of the state of alert and, where appropriate, any extensions adopted.

In the first place, terms are suspended and periods are interrupted for the processing of procedures of public sector entities defined in Article 2 of Law 39/2015. The public sector includes the various tax administrations of the State, the Autonomous Communities and the Local Corporations, which, from 14 March, will have the terms of the procedures for the application of taxes and the review in administrative channels suspended or interrupted.

It is clear that this suspension and interruption will affect all the procedures in progress, both those that have been initiated at the request of a party [refund procedures initiated through the presentation of self-assessments or requests, settlement procedures initiated through the presentation of a declaration; procedures derived from requests for deferment of payment or compensation of debts…; appeals for reversal, economic-administrative claims and special procedures…] such as those that have been initiated ex officio by the tax management, inspection and collection bodies [verification of data, limited verification, investigation, compulsion…] raising serious doubts as to whether the effects of this rule should be extended to the deadlines established for compliance with material and formal tax obligations by the taxpayer, such as the deadlines for filing self-assessments, filing information returns, payment of debts settled by the tax administration and filing appeals and claims.

Leaving aside the debate on the nature of the self-assessment tax returns and on whether or not their presentation initiates a tax procedure, it would be a contradiction in terms to understand that the regulatory deadlines established for the presentation of self-assessments are suspended, resulting in a fee to be paid when Royal Decree Law 7/2020 regulates the deferral of the payment of fees, less than 30,000 euros, originating from the presentation of said self-assessments in the period of time between 13 March and 30 May 2020. Extending, what I understand is the spirit of the rule, to the rest of the declaration periods, I interpret that the periods for the presentation of any declaration that involves a self-assessment or tax settlement are not suspended, as well as, the periods for the payment of the quotas resulting from self-assessments or tax settlements are not suspended either. A different matter would be the application of the suspension to the deadlines for the filing of information returns [the very costly VAT’s immediate data delivery], compliance with other formal obligations and the filing of appeals and claims, which, with the current data, is an unknown quantity that is difficult to resolve.

Finally, the periods of limitation of the rights of the Tax Administration [to make assessments, demand payment of debts and impose sanctions] and of the rights of taxpayers [to request the corresponding returns and reimbursements] and the period of expiration of tax proceedings are suspended, although this may be presumed from the moment the period of duration of the procedure is directly suspended.

It is certain that the Tax Administration is considering these same questions, and even some more, and will proceed to clarify them as soon as possible.

 

Source: CEF

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Date: 17 March, 2020

Categories: FPS News

Plan de Ayudas para Autónomos en Cataluña ante la crisis del COVID-19

A la espera de las medidas que pueda tomar en el día de hoy el Consejo de Ministros sobre un plan económico para evitar el despido de trabajadores y el cierre de empresas derivado de la crisis del coronavirus, la Generalitat ha establecido una ayuda en forma de prestación económica para los trabajadores autónomos.

El conseller de Treball, Afers Socials i Famílies, Chakir el Homrani, ha explicado está mañana en el programa de radio de RAC1, que han aprobado una partida presupuestaria de 7,5 millones de euros para implementar un plan de ayuda para los autónomos en Catalunya. La intención es aprobar el decreto lo antes posible e iniciar todos los trámites para que las ayudas se puedan gestionar lo antes posible.

Esta ayuda sería en forma de prestación económica para los trabajadores autónomos de hasta 2.000€ por persona.

¿Quién podrá acogerse a estas ayudas?

  • – Para acceder a la ayuda se deberá estar dado de alta en el régimen de autónomos y tener el domicilio fiscal, en Catalunya.
  • – Acreditación de pérdidas económicas durante este mes de marzo en comparación con el mes de marzo del año pasado o una reducción drástica de la facturación

Esta prestación será repartirá hasta que se agote la partida presupuestaria. Esta ayuda se complementará, a las medidas que pueda tomar el Consejo de Ministros en el día de hoy.

 

FUENTE: https://www.rac1.cat/societat/20200317/474225704980/coronavirus-ajuda-autonoms- generalitat.html?utm_source=twitter&utm_medium=social&utm_content=rac1_societat

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