On the occasion of the declaration by the World Health Organization of COVID-19 as an international pandemic, the Government of Spain has been gradually adopting a series of measures of different nature, about which this professional office has been informing you , tending to alleviate the serious effects that it is having on Spanish society, among others, in the health, security, transport and mobility, economy and defense fields.

In the field of Special Manufacturing Taxes, the declaration of the state of alarm, the limitations to mobility and the stoppage of the activity of certain sectors and economic agents, undoubtedly represents a direct difficulty for the effective fulfillment of the obligation of sending of accounting entries. This procedure of sending through the electronic headquarters of the State Agency for Tax Administration, is provided for in article 50 of the Regulation of Special Taxes.

In accordance with the provisions of the fourth final provision of Royal Decree 1512/2018, of December 29, the obligation of electronic supply (SILICIE) of accounting entries by establishments affected by the regulations of Special Taxes, is required with effect from January 1, 2020.

However, in order to facilitate the implementation of the necessary technical and computer systems for the fulfillment of this obligation, the first transitional provision of Order HAC/998/2019 (hereinafter, OM), of September 23, by the regulating compliance with the obligation to keep accounts of the products subject to Special Manufacturing Taxes, established an extended special period for complying with the obligation to supply accounting entries corresponding to the first half of 2020, which may be object of supply during the period from July 1 to September 30, 2020.

However, the sector demanded a longer extension, as well as the extension of the term for the exercise of the option to supply accounting entries through an internal accounting system.

Consequently, OM must be amended to regulate compliance with the obligation of accounting for the products subject to Special Manufacturing Taxes. The period for sending accounting entries for the year 2020 is extended and the option of keeping the accounting through an internal accounting system is made possible.

Thus, last Friday, June 26, 2020, the HAC/566/20201 Order was published in the Official State Gazette, which entered into force on Saturday, June 27. The OM of the accounting books was modified including an extension of the obligation until 2021, so the first mandatory declaration to the SILICIE system must be made as of January 1, 2021, supplying the entries for the year 2020 during the period between July 1, 2020 and January 15, 2021.

Therefore, with this modification, the first mandatory declaration through the SILICIE website will take place from January 1, 2021, with the supply of the entries for the year 2020 and the month of January 2021.

Likewise, for this financial year 2020, the possibility of exercising the option of keeping accounts through an internal accounting system (necessary to take advantage of deferred supply periods) has been expanded until September 30 for those wineries that have not done already.

[1] Attached to this Circular as an Annex document. GO TO PUBLICATION

Grant application linked to the most optimal business management in response to the current situation caused by the infection of the Coronavirus virus (Check COVID-19)

The La Rioja Economic Development Agency (ADER) has extended the application period exclusively, and only in the case of consulting or external expert assistance in legal, economic, financial and management advice. The new application submission period ends on December 31, 2020. Costs incurred from February 1 to December 31, 2020 are eligible.

The Government of La Rioja has launched its Economic Reactivation Plan to confront the effect of COVID-19 on companies. It has a budget of almost 30 million euros and is aimed at all companies and self-employed in La Rioja.

The aid lines that have been called on June 24 are retroactive and will allow subsidizing investments made since April 2, 2020.

The common characteristics are:

  • Application deadline: 06/24/2020 – 10/15/2020.
  • Grant intensity: 40% on investment or expense.
  • Requirement: companies or self-employed people face a lack of liquidity or other significant damages as a result of the COVID-19 outbreak, or their economic results have been affected as a consequence of the state of alarm decreed as a result of COVID-19.
  • Minimum investment: € 1,000

The following programs are established, with different sub-limits and grant tranches:

 

1. Safe reincorporation plan to work centers:

a) Safety at work: occupational risk prevention plans.

b) Acquisition of disinfection and hygiene assets (facilities, machinery, equipment and cleaning and disinfection systems; access control and monitoring; isolation or compartmentalization; control or measurement of body temperature or other biological parameters; or any other investment necessary for the minimization of occupational risks caused by COVID-19)

2. Reactivation of the business, with the following programs:

a) Plans of strategic reorganization and for the adaptation of products, processes and organization.

b) Acquisition of assets for business reactivation and connectivity.

c) International repositioning.

d) Repositioning of trade. Modernization, comprising:

Acquisition of fixed assets for retail SMEs (civil works and facilities of any kind, project and management fees, furniture, equipment, machinery, transport vehicles, mixed or derived from passenger cars)

Innovation plan in commercial management.

Technological implementation plan (hardware, software, peripherals and POS terminals, electronic commerce)

e) Relaunch of tourism:

Support for the preparation of plans to relaunch tourism business activity after COVID-19, for the design and prototyping of new services, products and tourism experiences.

Acquisition of assets for the redesign of the provision of tourism services, products and experiences.

The call establishes three similar help lines, but directed according to the applicant’s CNAE code:

  • MTG – Economic restructuring plan COVID-19.
  • MTC – Economic restructuring plan COVID-19 – Commerce.
  • MTT – Economic restructuring plan COVID-19 – Tourism.

 

To take into account: Companies whose main activity falls within Division 10 (food industry) or Division 11 (beverage manufacturing – wineries) of Section C of the CNAE-2009 may be beneficiaries, in addition to the planned programs in the line for companies of a general nature (MTG), of those grouped in the aid of the line of tourism (MTT) whenever they carry out on a secondary basis a tourist activity, such as Wine Tourism.

 

We are at your disposal to manage your requests or provide you with our advisory service.

The Government of La Rioja (through its agency ADER) called a first group of subsidies on June 5.

The common characteristics are:

Application date; Prior to the start of the project and until September 30, 2020, included that day.

Telematic processing through the ADER website.

Grants:

ESA – Companies in the aquaculture sector. Promotion of aquaculture and the transformation and marketing of fishery and aquaculture products. Increasing subsidy from 10% depending on the qualities of the project.

IDI – Product and process innovation. Research and Development (R&D) Projects and Technological Innovation in processes and organization. Grant between 10% and 45%, depending on the qualities of the project. The hiring of researchers is considered Minimis.

IGI – Large industrial company, wholesale trade and services. It is aimed at new economic activity projects (new C.N.A.E.), new products or innovative processes, with a minimum investment of 500,000 euros. Subsidies from 10%, increasing according to characteristics. Main novelty: it does not subsidize improvement or adaptation works if they are not linked to a new building or establishment.

INP – Investments by SMEs. Companies with certain codes (in the C.N.A.E. 2009 classification) as well as newly created companies can join the line. The aid intensity is 10%, in general, and can reach up to 30%. Main novelty: it does not subsidize improvement or adaptation works if they are not linked to a new building or establishment.

PAL – Agri-food industries. Subsidies from 10%, increasing according to characteristics. Main novelty: it does not subsidize improvement or adaptation works if they are not coupled to a new business premises.

PIN – Industrial land. Acquisition for sale of land in Industrial Estates whose plots meet certain conditions. The aid intensity is 25%, in general, and can reach approximately 40%.

TEC – Circular Economy and Energy Transition. Intended for the promotion of renewable energy, energy saving and efficiency and the protection of the environment. Subsidies between 20% and 40% according to programs. Waste management projects are considered Minimis.

We are at your disposal for any consultation or collaboration in the processing.

More aid will be announced in the coming days.

The call for aid from the Logroño City Council for the maintenance of economic activity was published on June 3 (Post-Covid 19).

The self-employed or micro-SMEs with fiscal domicile and, where appropriate, establishment with development of the activity in Logroño, can take advantage of them.

Micro-SMEs are those companies that:

  • They have less than 10 workers and
  • its turnover or balance sheet does not exceed 2 million euros.

The requirement is that the company / self-employed is in one of the following situations:

  •  Its activity has been affected by the closure of establishments provided in Royal Decree 463/2020, of March 14, declaring the state of alarm for the management of the health crisis situation caused by COVID-19 or
  • its billing during the alarm state has been reduced by at least 60% on average compared to the months of February, March and April 2019.

Amount of aid:

  •  1 self-employed person or micro-company without dependent workers = € 1,000.
  •  1 self-employed person or micro-company with 1-4 dependent workers = € 1,500.
  •  1 self-employed person or micro-company with 5-9 dependent workers = € 2,000.

Obligations:

  •  Maintenance of the business activity for at least 6 months from the date of granting the aid.
  •  If the company has workers, maintenance of 50% of the workforce (at the time of application) for at least 6 months from the date of granting the aid.

Aid application period: from 04/06/2020 to 14:00 hours on 07/03/2020.

We are at your disposal to manage your requests or provide you with our advisory service.