Extension of measures to address social and economic vulnerability resulting from the war in Ukraine
The persistence of the conflict continues to have a considerable impact on the general price level, mainly through natural gas, fuels and food, making it necessary to continue adopting measures to reduce energy prices, moderate inflation and support the most vulnerable groups. To this end, RDL 11/2021, published in the Official State Gazette on 26-6-2022, extends the measures envisaged in RDL 6/2022 and incorporates other new measures deemed appropriate to address the current situation. These include the following, among others:
TAXATION
Among the support measures, for tax purposes, the following are extended until 31-12-2022:
- The application of the minimum rate of 0.5% in the Special Tax on Electricity.
- The application of the 4% VAT rate to deliveries, imports and intra-Community acquisitions of disposable surgical masks.
Likewise, with effect from 1-7-2022 and until 31-12-2022, the application of the 5% VAT rate to deliveries, imports and intra-Community acquisitions of electrical energy carried out in favour of:
- Holders of electricity supply contracts, whose contracted power (fixed power term) is less than or equal to 10 kW, regardless of the voltage level of the supply and the type of contract, when the arithmetic average price of the daily market corresponding to the last calendar month prior to the last day of the billing period has exceeded 45 €/MWh.
Holders of electricity supply contracts who are recipients of the bono social de electricidad and are recognised as severely vulnerable or severely vulnerable and at risk of social exclusion.
LABOUR
In social and labour matters, the following measures are extended: In order to avoid the destruction of employment and the business fabric, until 31-12-2022, companies benefiting from direct aid or companies availing themselves of the measures to reduce working hours or suspend contracts under ET art.47 as a result of the economic distortions in companies produced.
- by the invasion of Ukraine or the increase in energy prices or costs, may not use these causes to make redundancies.
- An increase in the amount of the minimum living income corresponding to the months of April to December 2022 is foreseen by applying a percentage of 15% to the amount recognised in each case.
Likewise, from 1-7-2022 to 31-12-2022, an extraordinary increase of 15% is established on the amount corresponding to each beneficiary in those months, for retirement and disability pensions of the Social Security system, in their non-contributory modality.
TRANSPORT
Fuel rebate
The extraordinary and temporary rebate on the retail price of certain energy products and additives is extended. Individuals and entities that purchase energy products and additives (petrol, diesel, bioethanol, biodiesel…) between 1-4-2022 and 31-12-2022, will benefit from a rebate of 0.20 euros on the retail price.
If the products are purchased from operators subject to the non-tax public provision of goods, the rebate will be 0.15 euros per litre or per kilogramme, reaching a minimum of 0.20 euros per litre or per kilogramme in total, with the corresponding discount.
Reduction in the price of transport season tickets
A system of direct aid is established for the financial year 2022 to grant financial support to Autonomous Regions and local bodies providing urban or interurban public transport services, which undertake to implement a 30% reduction in the price of transport season tickets and multi-journey tickets, excluding the return ticket, for land transport services under their jurisdiction, compared to the price in force on 27-6-2022, for the period between 1-9-2022 and 31-12-2022.
The price of season tickets and multi-journey tickets sold by Renfe Viajeros S.M.E. S.A. between 1-9-2022 and 31-12-2022 will be discounted by 50%. This discount will also apply to multi-journey tickets for more than two journeys, therefore excluding the return ticket, in regular road passenger transport concessions held by the General State Administration, which on 27-6-2022 are being offered to their customers.
Revision of the price of road transport
Until 31-12-2022, the formula applicable to the revision of the price of road transport according to the variation in the price of fuel is modified.
Invoicing
The obligation is established to reflect, in a disaggregated manner, in all invoices referring to road transport carried out between 1-7-2022 and 31-12-2022, the cost of the fuel necessary to carry out the transport.
This obligation will only be applicable to transport contracts involving a single shipment.
OTHER MEASURES
Gas-intensive industry
A line of direct aid is approved for gas-intensive industry for 2022. The beneficiaries will be companies or self-employed persons, with tax domicile in Spanish territory, that have carried out during 2021 at least one of the activities set out in the following CNAE Codes and continue to carry them out at the time of application:
| CNAE Code | CNAE Title CNAE |
| 133 | Finishing of textiles. |
| 089 | Mining and quarrying n.e.c. |
| 239 | Manufacture of abrasive products and non-metallic mineral products n.e.c. |
| 201 | Manufacture of basic chemicals. |
| 241 | Manufacture of basic iron, steel and ferro-alloy products. |
| 234 | Manufacture of other ceramic products |
| 235 | Manufacture of cement, lime and plaster. |
| 244 | Manufacture of precious metals and other non-ferrous metals. |
| 203 | Manufacture of paints, varnishes, printing inks and mastics. |
The amount of aid for each beneficiary will consist of an amount, depending on its CNAE, multiplied by its number of employees registered with the Social Security on 15-6-2022, with a maximum gross amount of 400,000 euros, i.e. before taxes and other deductions. The amount per employee in each CNAE will be 2,600 euros.
Leases
Until 31-12-2022, the annual updating of the rent of residential leases is limited. The lessee may negotiate with the lessor the increase to be applied in this annual rent update.
The increase in rent will be that which results from the new agreement between the parties, without, in the event that the lessor is a large tenant, exceeding the result of applying the annual variation of the Competitiveness Guarantee Index on the date of said update, taking as the reference month for the update that which corresponds to the last index that was published on the date of the update of the contract.
Evictions
The suspension of the eviction procedure and of evictions for vulnerable households or persons without a housing alternative and for those in which the eviction is the result of criminal proceedings is extended until 31-12-2022.
Owners and landlords affected by the suspension may request compensation when the competent administration, within three months of the date on which the report of the social services is issued indicating the appropriate measures to address the accredited situation of vulnerability by facilitating access to decent housing for vulnerable persons, has not adopted such measures.
The compensation may be requested until 31-1-2023 and will consist of the average value that would correspond to a rental of housing in the area in which the property is located, determined on the basis of the reference indices of the rental price of housing or other objective references representative of the rental market, plus the running costs of the dwelling proven to have been borne by the lessor, for the period between the suspension being agreed and the time when it is lifted by the Court or until 31-12-2022. However, if this value is higher than the rent received by the lessor, the compensation will consist of the rent foregone for the same period as mentioned above plus current expenses.
Social voucher
The discounts applicable to domestic electricity consumers under the social bonus are extended until 31-12-2022.
Consumer protection
Up to and including 31-12-2022, the supply of electricity, natural gas and water to consumers who are vulnerable, severely vulnerable or at risk of social exclusion may not be suspended.
Aid for low-income and low net worth individuals
A one-off payment of 200 euros is approved for individuals who, as of 27 June 2022, are self-employed or employed and are registered in the corresponding Social Security or mutual insurance scheme, or are unemployed and registered at the employment office, whether or not they are receiving unemployment benefit or subsidy, provided that in 2021 they had received income of less than 14,000 euros per year, and have assets of less than 43,196.40 euros per year.
Measures extended for companies and workers affected by volcanic eruption on La Palma
The following measures for the economic and social recovery of the island of La Palma are extended until 31-12-2022:
ERTEs linked to the situation of temporary force majeure in the case of companies and workers in the Canary Islands affected by the volcanic eruption recorded in the Cumbre Vieja area.
THE SELF-EMPLOYED. Extended until 31-12-2022:
- The unemployment benefit provided for self-employed workers who have been forced to cease their activity as a direct result of the volcanic eruption in the Cumbre Vieja area of La Palma. These benefits will begin to accrue with effect from 1-7-2022 and will have a maximum duration of six months, provided that the application is submitted within the first 21 calendar days following the entry into force of this regulation. Otherwise, the effects will take effect on the first day of the month following the month in which the application is submitted.
- The extraordinary benefit for cessation of activity for self-employed workers affected by a temporary suspension of all activity and for those whose activities are affected as a result of the damage caused by the volcanic eruption in the Cumbre Vieja area of La Palma. The benefit will be paid for a maximum of 6 months and may not exceed 31-12-2022.
Deferrals of Social Security payments
The contributions that can be deferred for those affected by the damage caused by the volcanic eruptions and for the economic reconstruction of the island of La Palma are:
| Accrued contributions | Accrued contributions | |
| Companies | Self-employed | |
| In general | June to August 2022 | From July to September 2022 |
| Agriculture sector | From July to September 2022 | From August to October 2022 |
| Urban and road transport sector | From August to October 2022 | From September to November 2022 |
| Seafarers | From July to September 2022 | From July to September 2022 |