On 27 May 2020, Royal Decree-law 19/2020 of 26 May was published in the Official State Bulletin, adopting additional agricultural, scientific, economic, employment, social security and tax measures to mitigate the effects of COVID-19 (RDL 19/2020). The RDL establishes a new package of measures in different areas, which extend and enhance those already adopted by means of the Royal Decree-laws approved in recent months, as well as Royal Decree 463/2020, of 14 March, which declared the state of alarm for the management of the health crisis caused by COVID-19, and their respective extensions.
In this legal briefing, we analyse the corporate, tax, financial, and employment measures provided for by RDL 19/2020.
Corporate measures
The eighth final provision of RDL 19/2020 amends Article 40 of Royal Decree-law 8/2020 of 17 March on extraordinary urgent measures to deal with the economic and social impact of COVID-19 (“RDL 8/2020”), which established extraordinary regulations on the deadlines for the preparation, verification, and approval of the annual accounts of private-law legal entities that do not fall within the scope of Article 41 of that law, which relates to listed companies.
The entire content of the Information Briefing can be found in the PDF.
Special Information Briefing COVID-19 (No. 26): Royal Decree-law 24/2020 of 26 June on social measures to stimulate employment and protect self-employed individuals and the competitiveness of the industrial sector
29/06/2020Special Information Briefing COVID-19 (No. 25): Key details on the fifth tranche of the guarantee facility provided in RDL 8/2020 and 15/2020
18/06/2020Special Information Briefing COVID-19 (No. 24): Royal Decree-law 21/2020 on urgent prevention, containment and coordination measures to deal with the health crisis
11/06/2020Special Information Briefing COVID-19 (No. 23): Royal Decree-law 19/2020 adopting additional agricultural, scientific, economic, employment, social security and tax measures
29/05/2020Special Information Briefing COVID-19 (No. 22): Fifth extension of the state of alarm: lifting of the suspension of deadlines
25/05/2020Special Information Briefing COVID-19 (No. 21): Key details on the fourth tranche of the guarantee facility provided in RDL 8/2020 and 15/2020
20/05/2020Special Information Briefing COVID-19 (No. 20): Employment measures provided for in RD-l 18/2020
14/05/2020Special Information Briefing COVID-19 (No. 19): Key details on the third tranche of the guarantee facility provided in RDL 8/2020 and 15/2020
14/05/2020Executive Summary of the Special Information Briefing COVID-19 (No. 18): Impact of the state of alarm on corporate income tax for the 2019 tax year
12/05/2020Special Information Briefing COVID-19 (No. 17): The recapitalisation of undertakings by Member States in the exceptional circumstances created by the COVID-19 outbreak
11/05/2020Special Information Briefing COVID-19 (No. 16): Royal Decree-law 16/2020, of 28 April, on procedural and organisational measures to deal with COVID-19 in the context of the administration of justice
29/04/2020Special Information Briefing COVID-19 (No. 15): Insolvency and corporate measures RDL 16-2020
29/04/2020Special Information Briefing COVID-19 (No. 14): Royal Decree-law 15/2020, of 21 April, on additional urgent measures to support the economy and employment
22/04/2020Special Information Briefing COVID-19 (No.13): Tax Measures approved as a result of COVID-19
16/04/2020Special Information Briefing COVID-19 (No.12): Royal Decree-law 11/2020 of 31 March, adopting additional urgent social and economic measures
02/04/2020Special Information Briefing COVID-19 (No.11): Issues to consider in the area of pre-insolvency and insolvency
01/04/2020Special Information Briefing COVID-19 (No.10): Restrictions on movement and recoverable paid leave for employees who do not provide essential services
30/03/2020Special Information Briefing COVID-19 (No.9): Complementary measures relating to employment adopted by Royal Decree-Law 9/2020
28/03/2020Special Information Briefing COVID-19 (No. 8): Key details on the first tranche of the Official Credit Institute’s guarantee facility for companies and self-employed individuals
28/03/2020Special Information Briefing COVID-19 (No.7): Main questions on the practical application of the public procurement measures approved as a consequence of COVID-19 in Royal Decree-Law 8/2020 of 17 March
21/03/2020Special Information Briefing COVID-19 (No. 6): The legal consequences in the civil sphere due to potential contractual breaches resulting from COVID-19
19/03/2020Special Information Briefing COVID-19 (No. 5): Legal proceedings during the state of alarm
19/03/2020Special Information Briefing COVID-19 (No. 4): Royal Decree-Law 8/2020 of 17 March on extraordinary urgent measures to address the economic and social impact of COVID-19
18/03/2020Special Information Briefing COVID-19 (No. 3): Communications from public bodies
17/03/2020Special Information Briefing COVID-19 (No. 2): State of Alarm
15/03/2020Special Information Briefing COVID-19 (No. 1): Latest updates and Practical Guide
13/03/2020