On April 21, 2020, Royal Decree Law 15/2020 was adopted, in which measures are taken to reduce the costs of SMEs and self-employed in relation to the crisis caused by the Coronavirus (COVID-19).
What measures are taken in this decree?
First of all it must be borne in mind that these measures are taken for leases other than housing.
If the lessor is a company, public entity or large tenant (owner of more than 10 urban properties without counting storage rooms), the lessee who meets the requirements we will discuss later will be able to request the lessor the moratorium, which must be accepted by the landlord (provided no agreement has been reached). This rent payment moratorium will be automatically applied during the alarm state, which can be extended for a maximum of 4 months if that period is insufficient due to COVID-19. This rent will be deferred without penalty or interest, by dividing the installments within a period of two years, which begin after the termination of the alarm status or the following 4 months and always within the term of validity of the contract of lease.
If the lessor is different from those mentioned above, the lessee who meets the requirements may request the lessor, within 1 month from the entry into force of this decree, the temporary deferral and extraordinary payment of rent (provided that no agreement has been reached between the parties). Likewise, exclusively, the parties may freely dispose of the security deposit provided to be able to make the total or partial payment of some monthly payments of the rent. In this case, the lessee will have to replace the deposit amount within one year from the conclusion of the agreement or within the term that is valid for the contract (if it is less than one year).
But what requirements must be met?
- If you are self-employed:
- Be affiliated and registered in the RETA.
- Have suspended the activity as a result of Royal Decree 463/2020 or by the competent authorities. If the activity is not directly suspended by the decree, the reduction of 75% of the turnover of the most natural one previous to which the postponement is requested will have to be credited.
- If you are an SME:
- The limits established in article 257.1 of Royal Legislative Decree 1/2010, of 2 July, approving the revised text of the Capital Companies Act, must not be exceeded.
- Have suspended the activity as a result of Royal Decree 463/2020 or by the competent authorities. If the activity is not directly suspended by the decree, the reduction of 75% of the turnover of the most natural one previous to which the postponement is requested will have to be credited.
What documentation do I need to submit?
The tenant must present to the landlord:
- Statement responsible for reducing turnover by a minimum of 75%. If required by the landlord, the tenant must show their books of account for accreditation.
- Certificate of suspension of activity, issued by the State Tax Administration Agency or competent body.
What consequences can the improper application of the deferral have on the payment of rent?
If a tenant benefits from the deferral of payment of rent without meeting the necessary requirements, he will be liable for any damages that may have occurred, as well as all expenses incurred by the application of these exceptional measures.
