At present, Catalonia is in Phase I except for Barcelona and part of its metropolitan area.
Phase I: the health regions of Camp de Tarragona, Alt Pirineu i Aran, Terres de l’Ebre, Girona, Lleida and Catalunya Central, as well as the health care management areas of Alt Penedès and Garraf (South metropolitan region).
Phase 0.5: Barcelona and the North metropolitan region and the rest of the South. We say “Phase 0.5” because Phase 0 has been slightly softened.
The amalgam of ministerial orders (see that the Health Department alone has published 26 in 13 days) applicable to each phase can be reduced to:
- First Phase 0, Order SND/388/2020
- Second the Phase I, Order SND/399/2020
- Third Phase II, Order SND/ 414/2020
Each phase is accompanied by an order containing some thirty pages with specific indications for each sector of activity and group, which cannot be summarised here.
The sectoral associations and guilds are in the process of issuing the relevant information notes. In any case, we remain at your disposal to answer any questions you may have.
Affecting ERTEs: those who are in an ERTE may move to a partial ERTE while maintaining, if applicable, the Force Majeure for the rest of the workers. However, priority should be given to the partial reincorporation of as many workers as possible. The ERTE would maintain effects on the part of the working day not yet recovered.
Remember that ERTE due to Force Majeure will end on 30 June (unless there is a change in the Government’s criteria), so if you think that you will not be at 100% on 1 July, contact us to prepare a transformation of the ERTE with effect from 1 July onwards.
Remember, too, that there are other mechanisms and tools at our disposal depending on the prospects for your business to emerge from this crisis (see our previous note: “Don’t let the trees blind you to the forest“).
Barcelona and its metropolitan area are expected to move to Phase I next week.
Remember that although our offices are open you can still contact us via video call to reduce your travel time.
The 2019 tax campaign has already started. Do not forget to arrange your visit with us to do it or, if applicable, to check the draft tax return. We recommend always checking before confirming, Hacienda often omits data or these are erroneous, remember, the draft contains the information that the AEAT has but if you confirm it without checking it and there are errors the responsibility is always yours as a taxpayer.
We hope this note on Covid19 – as we change phases is useful.