Coronavirus COVID-19

Special Information Briefing COVID-19 (No. 23): Royal Decree-law 19/2020 adopting additional agricultural, scientific, economic, employment, social security and tax measures


In this Information Briefing, we analyse the measures provided for by RDL 19/2020 in the corporate, financial, tax, and employment sectors.

On 27 May 2020, Royal Decree-law 19/2020 of 26 May was published in the Official State Bulletin, adopting additional agricultural, scientific, economic, employment, social security and tax measures to mitigate the effects of COVID-19 (RDL 19/2020). The RDL establishes a new package of measures in different areas, which extend and enhance those already adopted by means of the Royal Decree-laws approved in recent months, as well as Royal Decree 463/2020, of 14 March, which declared the state of alarm for the management of the health crisis caused by COVID-19, and their respective extensions.

In this legal briefing, we analyse the corporate, tax, financial, and employment measures provided for by RDL 19/2020.

Corporate measures

The eighth final provision of RDL 19/2020 amends Article 40 of Royal Decree-law 8/2020 of 17 March on extraordinary urgent measures to deal with the economic and social impact of COVID-19 (“RDL 8/2020”), which established extraordinary regulations on the deadlines for the preparation, verification, and approval of the annual accounts of private-law legal entities that do not fall within the scope of Article 41 of that law, which relates to listed companies.

The entire content of the Information Briefing can be found in the PDF.

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