Government measures in key jurisdictions 3rd edition final - Flipbook - Page 119
Spain
Litigation
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Likewise, measures related to the suspension of the eviction procedures as well as the removals of
judicial releases for vulnerable households without alternative housing have been introduced.
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Finally, besides the above regulations introduced by the Spanish government to mitigate the economic
impact regarding the Covid-19, the undertakings that need to bear rental payments while their
business are closed (retailers, in particular) are requesting to their landlords, on a general basis, rent
free periods regarding their lease agreements given the extraordinary nature of the health
emergency resulting from Covid-19, based on the force majeure and hardship (rebus sic stantibus)
applicable case law.
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For more information please visit: Royal Decree-Law 8/2020 of March 17, 2020 launches urgent and
extraordinary measures to confront the economic and social impact of Covid-19, and Covid-19: Key
new legislation introduced in Royal Decree-Law 11/2020
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Lifting of the suspension of procedural and substantive time periods, and recommencement of
judicial proceedings. An order has been enacted to lift, starting on June 4, 2020, the suspension of
procedural and substantive time periods determined in additional provisions two and four of Royal
Decree-Law 463/2020 (“RD 463/2020”). Also, on that same date, the judicial activities mentioned will
start up again, where health-related, organizational and procedural requirements so allow.
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Remote hearings in civil proceedings. For the time being, this is only allowed for hearings with the
exclusive participation of professionals, although the courts have not rejected the option of holding
other proceedings with parties or witnesses also taking part. This results from putting into practice
the permission, envisaged in Royal Decree-Law 16/2020 (“RD 16/2020”), on procedural and
organizational measures to confront COVID-19 in the sphere of the justice system, to hold remote
hearings during the state or emergency and until three months after it has ended.
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The General Council of the Spanish Judiciary has published guidelines on holding judicial proceedings
remotely. The guidelines provide parameters and recommendations for reconciling the preferred
use of these types of technology in the process with the court's plenary session, with the principles
and safeguards established in the laws. Over four sections it addresses elements related to the
preferred use of remote technology, how the proceedings are to be held, the place and minimum
technical requirements that must be taken into account for carrying out the various steps in the
process remotely. They are available here.
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For more information please visit our June Covid-19 special newsletter.
Are the courts
operating?
Tax
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Has any new
legislation been
introduced in light of
Covid-19?
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This extension benefits small and medium-sized companies and the self-employed, and relates to be filed
between April 15 and May 20, 2020. It applies to taxpayers that had revenues of €600,000 or lower in 2019.
For taxpayers with public authority status, including the social security authorities, their latest
approved annual budget cannot go above €600,000.
Exemption in relation to transfer and stamp tax for mortgagetransactions.
For imports of any goods necessary for medical treatment of
individuals affected by Covid-19 and for avoiding the spread of viruses. In addition, a 0% VAT rate is established
temporarily (until July 31, 2020 for domestic supplies, intra EU acquisitions
or imports of the goods listed in the annex of the Royal Decree-Law 15/2020, for which the
customers are public entities, non-profits and hospitals.
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