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New measures to encourage the reduction of income for the rental of business premises

On December 23, 2020, the “Royal Decree Law 35/2020, of December 22, on urgent measures to support the tourism, hospitality and trade sectors and in tax matters” was published in the BOE, in which a series of incentives to minimize the impact of COVID 19 in these sectors and which are the following:
Those companies, whether self-employed or Limited Companies, that have a lease contract for a commercial premises or office (other than a home), may request from the owner before January 31, 2021, a temporary and extraordinary postponement of the payment of the rent, if the following requirements are met:

  • That the activity has been suspended with the entry into force of the new Alarm status on October 25, 2020 or that it has suffered a 75% reduction in income compared to the previous year.
  • Be registered in the Special Regime for Self-Employed Workers.

Alternatively, the use of the Deposit deposited at the time of signing the rental contract is also established as payment of a monthly payment of the rental income, with the requirement that this deposit must be replaced within 1 year.
The deferral of all those tax debts contracted for taxes that correspond to the 1st Quarter of 2020 and that as usual are paid on April 20 will be granted. This deferral will be 6 months, and will not carry any interest during the first 3 months of the deferral. It must be taken into account that this postponement will be settled by a single payment on October 20, 2021.
In order to incentivize voluntary rent reductions by owners, a tax incentive is created consisting in that in the tax return for 2021, the amount of reduction that they have freely agreed to for the months of January, February and March 2021 , It may be considered as a deductible expense, with which the reduction of the rental income will mean a reduction in the payment of taxes for the owner.
In order to apply this tax incentive, which should not be in any case a deferral of the rent, the lessee has to carry out his economic activity in the sections of the IAE of division 6 and of groups 755, 969, 972 and 973.
Given the difficulty in some cases of the programmed incentives and the short period of time established to apply some of these measures, at Ennumera we are at your disposal to analyze each case in particular, resolve doubts and advise you on the application form.


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