TAX MEASURES AND NON-RESIDENTIAL RENTAL AGREEMENTS. RDL 15/2020 of April 21st

Dear clients,

Today Royal Decree-Law 15/2020, of April 21, of complementary urgent measures to support the economy and employment came into force.

In a first approach, among the main measures included in such regulation, we highlight:

  • Significant measures adopted, whose beneficiaries are self-employed workers and SMEs in the matter of non-residential rental agreements.
  • New tax measures regarding the direct / objective estimation method in Personal Income Tax, VAT and debt terms.

In this sense, we hereby enclose a summary of these most significant resolutions and we remain at your complete disposition to comment with you any of the provisions adopted.

We would like to take this opportunity to send you a message of encouragement and our full support to all of you.

Kind regards,

CABRERA RODRIGUEZ LAWYERS AND TAX ADVISERS

Partner of ETL GLOBAL