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Economic activities that may qualify for the moratorium on the payment of social contributions (28/04/2020)

Order ISM / 371/2020, of April 24, by which Article 34 of Royal Decree-Law 11/2020, of March 31, is developed, which adopts urgent complementary measures in the social and economic sphere to make in front of COVID-19.Published in: «BOE» no.

118, April 28, 2020, pages 30512 to 30513 (2 pp.)Article 34 of Royal Decree-Law 11/2020, of March 31, which adopts urgent complementary measures in the social and economic field to deal with COVID-19, allows companies and self-employed workers including in any Social Security regime whose activity is not suspended on the occasion of the state of alarm declared by Royal Decree 463/2020, of March 14, they may request a six-month moratorium from the General Treasury of Social Security, without interest, in the payment of business contributions to the Social Security contribution and for concepts of joint collection whose accrual period is between the months of April and June 2020,as well as in the payment of quotas for self-employed workers whose accrual period is between the months of May and July 2020.In accordance with this and in order to ensure the effective application of this moratorium, the present ministerial order is issued, which determines the economic activities that may benefit from it, in accordance with the current National Classification of Economic Activities (CNAE-2009 ).Single article.

Economic activities that may benefit from the moratorium on the payment of social contributions provided for in article 34 of Royal Decree-Law 11/2020, of March 31, which adopts urgent complementary measures in the social and economic field to deal with to COVID-19.The moratorium on the payment of social contributions provided for in article 34 of Royal Decree-Law 11/2020, of March 31, which adopts urgent complementary measures in the social and economic field to deal with COVID-19, will result applicable to companies and own-account workers whose economic activity, among those that are not suspended due to the state of alarm declared by Royal Decree 463/2020, of March 14, is included in the following codes of the National Classification of Economic Activities (CNAE-2009):119Other non-perennial crops.129Other perennial crops.1812Other printing and graphic arts activities.2512Manufacture of metal carpentry.4322Plumbing, installation of heating and air conditioning systems.4332Joinery facilities.4711Retail trade in non-specialized establishments, with a predominance of food, beverages and tobacco products.4719Other retail trade in non-specialized stores.4724Retail trade of bread and bakery, confectionery and pastry products in specialized establishments.7311Advertising agencies.8623Dental activities.9602Hairdressing and other beauty treatments.

Source: Agencias

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