The Government of Spain has communicated the businesses that may request moratoriums of six months, without interest, in the payment of contributions to the Social Security contribution.
as are the cases of retail businesses, hairdressers, bakeries, carpentry, plumbing or dental clinics, among others.The Official State Gazette (BOE) published yesterday, Tuesday, the list of economic activities that are not suspended in the state of alarm and may request the moratorium on contributions and for joint collection concepts from the General Treasury of Social Security.
whose accrual period is between the months of April and June 2020.By ministerial order, the economic activities that may benefit from this measure are determined, in accordance with the current National Classification of Economic Activities (CNAE-2009).
The characteristics of the moratorium on the payment of social contributions is provided for in article 34 of the Royal Decree-law 11/2020, of March 31. There it is specified, for example, that moratorium requests must be submitted, in the case of companies, through the Electronic Data Remission System in the field of Social Security (RED System) regulated in Order ESS / 484/2013 , and in the case of self-employed workers through the aforementioned RED System or by the electronic means available at the electronic headquarters of the Secretary of State for Social Security (SEDESS).This is the list:119 (Other non-perennial crops).129 (Other perennial crops).1812 (Other printing and graphic arts activities).2512 (Manufacture of metal carpentry).4322 (Plumbing, installation of heating and air conditioning systems).4332 (Carpentry installation).4711 (Retail trade in non-specialized establishments, with a predominance of food products, beverages and tobacco).4719 (Other retail trade in non-specialized establishments).4724 (Retail trade of bread and bakery, confectionery and pastry products in specialized establishments).7311 (Advertising agencies).8623 (Dental activities).
