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MDG Informs / Closure of Non-essential Activity in Málaga

As we have exceeded the figure of 1,000 COVID-19 infections in Malaga city, we have moved to alert level 4 grade 2. From today, Wednesday 3 February 2020, in the municipality of Malaga city, the opening to the public of all retail establishments that are not considered as essential activity is suspended. The duration will be 14 days.

Attached to this email: Resolution of 1 February 2021, of the Territorial Delegation of Health and Families in Malaga, as well as the Order of 8 November 2020, modulating alert levels 3 and 4 by COVID-19 in Andalucia.

Exceptions to the closure of the opening to the public are and, therefore, they can open with a time limit of 18.00 hours:

– Social and socio-health services
– Parapharmacies
– Food markets
– Hygiene products
– Press, bookshops and stationery shops
– Flower, plant and seed shops
– Mechanical workshops
– Repair services and building materials
– Hardware and household appliances
– ITV stations
– Tobacco shops
– Technological equipment and telecommunications
– Animal feed
– Dry cleaners and laundries
– Hairdressers
– Household employees
– Markets

They can be open without time restrictions:

– Commercial establishments selling food, beverages, products and basic necessities.
– Health centres, services and establishments
– Veterinary centres or clinics
– Professional and financial services, insurance
– Fuel services
– Home delivery services

In addition, all catering activities, both indoors and on terraces, are suspended. The following are exempt from this suspension:

1. Home delivery services. Likewise, food delivery services of a social or charitable nature.
2. Restaurants in tourist accommodation establishments, which may remain open as long as they are for the exclusive use of their customers.
3. Catering services integrated into health, social and social care centres and services, school canteens and canteen services of a social nature.
4. Other catering services in training centres not included in the previous paragraph, and catering services in work centres for workers.
5. Catering services at fuel supply establishments or loading or unloading centres or prepared food outlets, with the aim of enabling professional driving activities, compliance with regulations on driving and rest times and other activities essential for carrying out goods or passenger transport operations.

However, these measures do not apply to municipalities such as Benalmádena, Fuengirola, Mijas, Torremolinos, Antequera, Rincón de la Victoria, Cártama and Nerja. Where businesses are allowed to open, maintaining the perimeter fence.

MDG Advisors Team,

Why compliance is essential in the current economic environment?

In the context of uncertainty caused by COVID-19, many companies are looking for new ways to operate, whether if it means internationalization to find new markets abroad or a complete review of the structure to adapt to the remote work. This implies a loss of control in the management of the company. The best way to prevent from poor performances is by implementing compliance.

During the pandemic, those companies with better compliance systems in force could adapt easily to the constant changing environment. Moreover, coronavirus has only accelerated the technological disruption companies were facing during the last years. The speed of technology constantly alters the way that consumers, industries or businesses operates and only those with better internal compliance will be able to adapt.

We will list below the reasons why compliance is essential to face the current constant changing environment.

 

  • Working in a New Normal business world

Although it is unclear how the post-pandemic business environment will look like, companies must be prepared to adapt to a new normal.

In addition to the critical factor of how the company manages the crisis to cushion its impact, it is equally important to have compliance plans in place to deal with it. One of the main challenges for companies will be to identify the new threats from which they will have to protect themselves.

Companies will have to focus on their core business in order to recover and having the correct compliance control will prevent them to expensive waste of time.

 

  • WAH revolution and compliance

Working at home has become the biggest change of the century in terms of employment. Having all employees working remotely is now a reality both for big and small companies. Companies had to adopt telecommuting from one day to another, forced by the pandemic.

Having the proper technological remote systems was a key factor to this adaptation, after nearly 12 moths, it is now compliance the key to guarantee the quality standards are maintained.

It is not just the technological structure that conditions a proper adaptation to telecommuting. It is also essential the cohesion of the system provided by a good system of compliance.

Working from home is a litmus test for the compliance skills of any company.

 

  • All companies are for sale

All companies are for sale is an idea frequently associated with the IT sector, but now this will be extended to many other sectors.

With a business world moving faster, pushed by technology and the constant change of offer and demand, all companies must be on the marked for sale and many of them will be sold to survive.

Not all companies, depending on their volume and flexibility, will be able to adapt to the new normal, selling could be a safe way out that will prevent many of them from bankruptcy.

A due diligence would be compulsory to sell any business. Having the right compliance advisor will save the company many hours and money to proof the diligence and good practice of the entity.

  • Your boss do not speak your language

Globalization and internationalisation are two of the tendencies that will not be affected by the Pandemic and will not be stopped by the virus.

We may not be able to travel but business continue to expand to new countries looking for new opportunities and enforced by technology.

You may be end up having your manager in Hamburg, the accounting team in India and the HR offices in central London, and reporting to the shareholders in China. A common language is compulsory to operate in this scenario and compliance is the new Esperanto language for business.

 

  • Reputational damage cannot be rebuilt.

People want to interact with organizations that have a reputation for honest dealings. It takes years to build a good reputation and this can be lost very fast, by the incorrect performance of any of your employees.

If you are not trusted in the marketplace, clients are unlikely to work with you. On the other hand, if you are trusted, clients will give you sufficient credit. Leaders consistently rank reputational risk as their number one worry.

  • Compliance helps define the culture of a company

A compliance function leads an organization to determine a set of values and ethical principles that guide the organization’s behaviour. It requires the organization to describe those values and ethics sufficiently so that team members understand them and will refer to them.

Having a strong compliance control in the company determinates and shapes the company culture by showing the employees the importance of a correct behaviour.

  • Compliance is a behaviour guideline

When compliance is properly done, it increases efficiency and effectiveness because employees have been trained to know, intuitively, how to do their jobs and how to reason through ambiguous situations.

  • Change and innovation are no longer an option

Innovate or die.

Companies that adopt change and innovation to their performance will not take a better piece of the cake, but will just survive. Change and innovation are no longer an option.

In a constant changing entity, it is compulsory to have a proper system of compliance to guarantee you still take the reins of the company.

February, the month of Compliance at MDG

February, the month of Compliance at MDG
 
Come and join us on our Compliance days where we would me analysing all sides of this important matter for international investors in Spain.
 
– Why compliance is essential in the current economic environment ……3rd of February, 2021
– Spanish In-country compliance …..10th of February, 2021
– Tax compliance- To do list….17th of February, 2021
– Relocation and compliance….24th of February, 2021
#mdgadvisors#inconstantsearchforexcellence

MDG Informs / New measures for Andalucia BOJA January 16th 2021

With the approval of the Extraordinary BOJA number 6, last 16th January 2021, new measures have been implemented in Andalucia. All measures will be in force until 01 February 2021.

We attach this bulletin and certificate of travel between municipalities for work purposes.

Please, find below main details of these measures:

– Limitation of mobility at night: The curfew is maintained from 22:00  to 6:00 a.m.
– Meetings in the private and public places: From 6 to 4 people.
– Closing of Restaurants and Bars: It is brought forward to 18:00h.  Home delivery is allowed until 23:30, with the limit of placing orders until 22:30 and collection in place until 21:30.
– Peripheral closure of the 8 provinces and municipalities: Geographical mobility between provinces and outside Andalucia is prohibited without justified cause. In addition, forbidden entry and exit of municipalities that exceed 500 cases of accumulated incidence per 100.000 inhabitants.
– Malaga municipalities affected by the restriction (as of today´s date):  Almogía, Málaga, Macharaviaya, Moclinejo, Rincón de la Victoria, Totalán, Benahavís, Benalmádena, Casares, Estepona, Fuengirola, Istán, Manilva, Marbella, Mijas, Ojén, Torremolinos, Alhaurín de la Torre, Álora, Alozaina, Carratraca, Cártama, Casarabonela, Guaro, Pizarra, Tolox, Yunquera, Alhaurín el Grande, Ardales, Coín, Monda, Antequera, Archidona, Campillos, Cañete la Real, Cuevas Bajas, Cuevas de San Marcos, Fuente de Piedra, Humilladero, Mollina, Sierra de Yeguas, Valle de Abdalajís, Villanueva de Algaidas, Villanueva de la Concepción, Villanueva de Tapia, Villanueva del Rosario, Villanueva del Trabuco, Alameda, Almargen, Teba, Alcaucín, Alfarnate, Algarrobo, Almáchar, Árchez, Arenas, Benamargosa, Canillas de Aceituno, Canillas de Albaida, Casabermeja, Colmenar, Comares, Cómpeta, Cútar, Frigiliana, Iznate, La Viñuela, Nerja, Periana, Riogordo, Sayalonga, Sedella, Torrox, Vélez-Málaga, Alfarnatejo, Benamocarra, El Borge, Salares, Alpandeire, Arriate, Atajate, Benaladid, Benalauría, Benaoján, Benarrabá, Cortes de la Frontera, Cuevas del Becerro, El Burgo, Faraján, Gaucín, Genalguacil, Jimera de Líbar, Jubrique, Júzcar, Montecorto, Montejaque, Parauta, Pujerra, Ronda, Serrato, Algatocín, Cartajima, Igualeja. However, this list can be update everyday with new municipalities.

We remain at your disposal for any questions you may have.

MDG Advisors Team

Tax news 01/2021

We would like to inform that last December 31st the General State Budget Law 11/2020 was published, from which we extract the most relevant points:
*Personal Income Tax: 
– The tax rate for incomes over Euros 300,000 is increased by two points. Except for modifications in the autonomous section, the marginal tax rate is 51.5% (until now 49.5%). Art. 58.
– A new section of 26% (state and autonomous section) is added for the base of savings exceeding Euros 200,000. Art. 59.
– The scale of deductions is updated in accordance with the new scale in article 58. (Article 60).
– Modification of the limits of reduction in the taxable base for contributions. Art. 62:
-All reductions made by all the persons who pay premiums in favour of the same taxpayer, including those of the taxpayer himself, may not exceed 2,000 euros per year (up to now 8,000 euros).
-In the case of taxpayers whose spouse does not obtain net income from work or economic activities, this is less than 8.000 per annum, they may reduce the taxable base by the contributions made to social welfare systems in which the spouse is a participant, a member or a holder, with a maximum limit of 1,000 euros (so far 2,500 euros per annum).
– As a joint maximum limit for reductions, the lower of the following amounts shall apply: 30% of the sum of the net income from work and economic activities received individually in the financial year and Euros 2,000 (so far Euros 8,000 euros per year).
 

*Limitation of the exemption on dividends and positive income derived from the transfer of securities representing the equity of entities resident and non-resident in Spanish territory. Art. 65:

1.- Limitation of financial expenses. To determine the operating profit for the purposes of quantifying the limit on financial expenses, only dividends from holdings in which the percentage of direct or indirect participation is at least 5% shall be added as financial income. In other words, financial income from shareholdings whose acquisition value is greater than EUR 20,000,000 but in which the percentage of ownership is less than 5% is no longer added to the operating profit.

2.- Exemption of dividends and income derived from the transfer of securities representing the equity of entities resident and non-resident in Spanish territory. Dividends and income derived from the transfer of securities are only exempt when the percentage of participation in the capital or in the equity of the entity is at least 5%. In other words, as with the limitation on financial expenses, it does not apply if the acquisition value of the holding is greater than 20,000,000 euros but the holding is less than 5%.

– However, a transitional regime has been established, so that holdings acquired in tax periods commencing prior to 1 January 2021, with an acquisition value of more than EUR 20,000,000 but less than 5% of the holding, may be exempted, provided that they meet the remaining requirements, for tax periods commencing within the years 2021, 2022, 2023, 2024 and 2025.
– The non-deductibility of negative income arising from the transfer of a holding in an entity shall only apply when the percentage of ownership in the capital or equity of the entity is at least 5%, but not if the acquisition price of the holding exceeds EUR 20,000,000 and this percentage is not reached.
– A transitional regime is also regulated, so that negative income arising from the transfer of holdings with an acquisition value of more than EUR 20,000,000, but less than 5%, acquired in the tax periods starting before 2021, cannot be included for tax periods starting within the years 2021, 2022, 2023, 2024 and 2025.
– The exemption for dividends and capital gains on the sale of shareholdings is limited to 95%. The rule creates a presumption that 5% corresponds to management expenses of the holdings.
– Exception to the above-mentioned reduction when, simultaneously, the following requirements are met:
-Dividends or shares in profits are received by an entity whose net turnover for the immediately preceding tax period is less than Euros 40,000,000 and which, in addition, is not patrimonial, does not form part of a mercantile group before 2021 and does not have a stake in another entity before that year equal to or greater than 5%.
-Dividends or shares in profits come from an entity incorporated after 1 January 2021 in which it holds, directly and from the time of incorporation, all the capital or own funds.
-Dividends or shares in profits are received in the tax periods ending in the three years immediately following the year in which the entity distributing them was incorporated.

3.- Deduction to avoid international economic double taxation. As with the exemption, dividends or shares in profits paid by a non-resident entity in Spanish territory are entitled to a deduction when the share in the capital of the non-resident entity is at least 5%. It will not be applied when the acquisition value of the holding exceeds Euros 20,000,000 and the percentage of holding is less than 5%.

As with the exemption, a transitional regime is established to continue applying the deduction, for dividends from holdings with an acquisition value of more than Euros 20,000,000 acquired in the tax periods starting before 2021, during the tax periods starting within the years 2021, 2022, 2023, 2024 and 2025.

This deduction, together with the deduction to avoid legal double taxation, may not exceed the full amount that would have been payable in Spain on this income if it had been obtained on Spanish territory. In order to calculate this tax, dividends or shares in profits will be reduced by 5% as management costs of the shares.

4.- Elimination of consolidation groups. The 5% of this income on participations and dividends as management expenses referring to these participations will not be subject to elimination.

5.- International tax transparency. The amount of dividends from holdings in a subsidiary with international tax transparency that is not included in the tax base (because the profits of the subsidiary were included) will be reduced by 5% as management expenses of the holdings. This reduction will not apply when the circumstances necessary to apply the exemption reduction for PYME with a net turnover of less than Euros 40,000,000 in the previous year are present.
*All percentages of the scale of wealth tax are increased by one point. However, since all the Autonomous Communities have set their own scale, this measure has no practical effect. Art 66.

*Soft drinks, juices and soft drinks with added sugars or sweeteners are now taxed at the general rate of 21%. Art. 69.

*A rate of tax on insurance premiums is set at 8% as opposed to the current rate of 6%. Art. 73.

Should you have any doubts, we remain at your disposal.

EXTRAORDINARY BOJA Nº88 – New measures in Andalucía

We would like to inform you that past 10th December, the Andalusian Regional Government approved new temporary and exceptional measures to contain COVID-19 during the Christmas period. Published in the “BOJA Extraordinario” Nº88 of 11th December 2020. It consists of two periods: from 12 to 17 December and from 18 to 10 January.
Please find attached these new measures for its reading.
The new measures are specified below:
Period 1: From the 12th of December to the 17th of December:
  •  Mobility is permitted between municipalities in the province of Malaga.
  • Shops open until 21.00
  • Hostelry open until 18.00. Take-away food may be collected from the premises until 9.30pm. Home orders until 22.30, delivery until 23.30.
  • Curfew from 22.00 to 07.00.
Period 2: From 18 December to 10 January: 
  • Free mobility throughout the Autonomous Community of Andalusia.
  • Shops, opening and closing in usual hours.
  • Hostelry: split schedule. From the morning until 18.00H // From 20.00H to 22.30H. Take-away food remains the same.
  • Curfew from 23.00 to 06.00
* From 23th December to 06th January: entry into and exit from the Community of Andalusia to other residences for the purpose of family reunification is permitted.
* On 24th, 25th, 31th and 01rd, meetings of 10 people are permitted with a curfew until 01:30. The rest is kept at 6 people.
MDG Team,

Changes introduced in the Royal Decree-Law 34/2020 of 17 November

Find below a summary with the latest news, published in the BOE number 303 of 18th November, Royal Decree-Law 34/2020 of 17th November to support business solvency, the energy sector and tax matters:
1.- Extension of the grace periods and guarantees for ICO loans
 
The expiration deadline of the guarantees regulated under RDL 8/2020 may be extended by a maximum of three years, provided that  the borrowers comply with the requirements set out in the article and  the guaranteed operation does not exceed eight years from the date of initial formalisation of the operation.
The grace period for the repayment of the principal of the guaranteed operation may be increased by a maximum of twelve additional months, provided that it complies with the requirements listed in the article and that the total grace period does not exceed 24 months.
Please find below main requirements indicated in this RDL, in order to be able to apply for an extension of the term or grace period for repayment:
  • Submit the application on time
  • The financing operation is not in arrears
  • The debtor has no outstanding debts in the CIRBE (Central de Información de Riesgos del Banco de España)
  • The financial institution has not notified the guarantor of any default on the guaranteed transaction with the debtor at the date of the extension
  • The debtor is not subject to bankruptcy proceedings and that the debtor complies with the limits established by the European Union’s State aid regulations.
 
2. Modifications to the Law on Capital Companies with regards to the holding of shareholders’ meetings telematically
I. In the case of Public Limited Companies, even if the Articles of Association do not provide for it, the Board of Directors may provide in the notice of the General Meeting for attendance by telematic means and distance voting under the terms provided in Articles 182 and 189 of Royal Legislative Decree 1/2010 of 2 July and Article 521 of the same legal text, in the case of listed public limited companies, as well as the holding of the meeting in any place in Spain.
II. In the case of Limited Liability Companies , even if the articles of association do not regulate  it, the general meeting may be held by videoconference or multiple telephone conference, provided that all persons entitled to attend or those representing them have the necessary means, the secretary of the body recognises their identity, and states this in the minutes, which shall be immediately sent to the email addresses.
III. Exceptionally, during 2021, even if the Articles of Association have not regulated it, the meetings or assemblies of members or partners of the other legal persons under private law (associations, civil societies and cooperative societies) may be held by videoconference or by multiple telephone conference provided that all persons entitled to attend or those representing them have the necessary means, the Secretary of the Body recognises their identity and states so in the minutes, which shall be immediately sent to the e-mail addresses.
IV. Exceptionally, during 2021, even if the articles of association have regulated it, the meetings of the board of trustees of the foundations may be held by videoconference or by multiple telephone conference, provided that all the members of the body have the necessary means, the secretary of the body recognises their identity, and so states in the minutes, which shall be immediately sent to the e-mail addresses of each of the attendees.
3.- Modifications in the VAT of masks and certain medical equipment
 
With effect from 1 November 2020 and in force until 30 April 2021, the rate of 0 percent Value Added Tax shall be applied to the supply of goods, imports and intra-Community acquisitions of goods referred to in the Annex to this Royal Decree-Law whose recipients are public law entities, clinics or hospital centres, or private entities of a social nature referred to in section three of Article 20 of Law 37/1992, of 28 December, on Value Added Tax. These operations will be documented in the invoice as exempt operations.
In addition, the rate of 4% VAT shall be applied to the supply, import and intra-community acquisition of disposable surgical masks referred to in the Agreement of the Interministerial Commission on the Price of Medicines, of 12th November 2020, which revises the maximum amounts of sale to the public, in application of the provisions of Article 94. 3 of the rewritten text of the Law on Guarantees and Rational Use of Medicines and Healthcare Products, approved by Royal Legislative Decree 1/2015, of 24 July, published by Resolution of 13 November 2020, of the General Directorate of the Common Portfolio of Services of the National Health and Pharmacy System.
4.- Modifications to Corporate Tax
  • Deduction for investments in film productions, audiovisual series and live performances of performing and musical arts.
  • Increase in the deduction on Corporation Tax for technological innovation activities in production processes in the automotive industry value chain.
5.- Modifications to the Bankruptcy Law
Until 14th March 2021, the debtor who is in a state of insolvency will not have the duty to request the declaration of bankruptcy, whether or not the competent court has been notified the opening of negotiations with creditors to reach a refinancing agreement, an out-of-court settlement or adhesion to an anticipated proposal for a settlement.
Until 14 March 2021, the judges will not admit for consideration any application for the necessary insolvency proceedings filed after 14 March 2020. If the debtor has submitted an application for voluntary insolvency proceedings up to and including 14 March 2021, the application will be admitted in preference, even if it is submitted after the date of the application for insolvency proceedings.

Support plan for Medium sized companies and Self-employed by “Junta de Andalucía”

Last 16th November, the Andalusian Regional Government (“Junta de Andalucía”) signed an agreement with the Andalusian Confederation of Businessmen, in which it has been created a new Support Plan to self-employed and medium sized companies based in Andalucia, that includes measures and aids totalling 666.6 million euros, which will come in the form of direct aids (223 million), more liquidity (350 million in guarantees) and advantageous tax measures (94 million in indirect aids).
Please find attached the document of the agreement.
This Support plan consists of 10 specific lines, summarised below:
Line 1: Rentals for the self-employed, the hotel industry, small businesses, nightlife and children’s entertainment.
  • 25,2 million euros
  • This aid is in a one-off payment, for the payment of rent to the self-employed, generally in the form of a single payment of 1,200 euros.
  • Aid for activities linked to nightlife and children’s recreation will be a one-off payment of 4,000 euros.
Line 2: Plan for the maintenance of productive activity for self-employed people in the hotel and hospitality, small shops and taxi sectors.
  • 80 million euros
  • This will take the form of a single payment of 1.000 euros to self-employed workers in these sectors.
Line 3: Support plan for medium and small size entities in the hospitality industry and small shops.
  • 44.6 million euros.
  • This aid will consist of a contribution of 1,000 euros to pymes( medium and small size companies) with registered office in Andalusia dedicated to the hostelry and catering trade and retail trade, including itinerant trade or online trade with certain requirements.
Line 4: Liquidity plan for industrial pymes.
  • 50 million euros.
  • This is aimed specifically at companies with less than 250 employees whose turnover has fallen by more than 25% in the first half of the year compared to the same period in 2019.
Line 5: Line of guaranteed loans for SMEs and the self-employed through “Garantia” and “IDEA”.
  • 300 million of guaranteed loans for all types of pymes and self-employed workers.
  • This line will run at least until 31 March 2021 and consists of guarantees for loans of a minimum amount of 12,000 euros and a maximum of 100,000, with a term of 3 to 5 years, grace period of up to 12 months and a fixed interest rate of up to 2%.
  • A 100% guarantee line is also established for self-employed persons for loans of between 9,000 and 15,000 euros.
Line 6: Tax relief plan.
  • 13.8 million euros
  •  This line includes a 50% rebate on the gambling rate for the last quarter of 2020 for establishments with gaming machines.
Line 7: Plan for the digitalisation of economic activity in commerce, hotels and restaurants and tourism for pymes and the self-employed.
  • 19 million euros
  • This line aims to digitally transform the Andalusian business fabric, with a special focus on the sectors most affected by the COVID-19 crisis, over a period of several years.
  • with a budget of 4.8 million euros for 2021.
Line 8: Incentive plan to reduce rents.
  • guarantees in the amount of 80 millions
  • This heading provides for a plan to encourage rent reductions through loans guaranteed by Garantia, which will be linked to negotiations with the lessor for a reduction in rent of between 20% and 50% for at least six months.
Line 9: Plan for aid to basic supplies.
  • This will consist of a social bonus to help self-employed people who have seen their turnover reduced by the pandemic, similar to those who were already in place until 21 July
Line 10: Aid lines for pymes and self-employed people in the cultural and public entertainment sector.
  • 4 Millions euros
  • This line provides subsidies aimed at artistic creation and the acquisition of books, as well as aid in the event of the closure of cultural spaces.
All these measures are still to be published. When that happens, it will be regulated basis, requirements and deadlines. Once it is published, the applications will be channelled through an Integrated Management Office that will be created expressly for this purpose, except for line 8, which will be referred to an office managed jointly by the Andalusian Regional Government and the Andalusian Confederation of Businessmen.
Finally, we would like to inform that the Andalusian Regional Government has specified this morning that it is possible to apply for all these aids simultaneously.
MDG Advisors Team,

MDG informs / new measures for Andalucía BOJA november 8th 2020

We would like to inform you that from 00:00, Tuesday 10th November until 00:00, 24th November, the following measures approved by the Andalusian Regional Government with regards to Covid-19 prevention will come into force. Please find attached the entire new regulation for your verification.

Malaga is at alert level 3 and affected by level 1 measures associated with the establishment of time and travel restrictions between provinces and municipalities. The measures are the same as those published on 29 October 2020, but now they are affected by more severe time limitations.
 
Should Malaga goes forward to Grade 2, we will inform you of any changes on the activities restrictions as soon as possible.  

Please, find below the measures to be applied :

1. Limitation of night-time mobility or curfew from 10pm to 7am:

Exceptions:
a) Purchase of medicines, medical devices and other essential goods.
b) Assistance to health centres, services and establishments.
c) Assistance to veterinary care centres for emergency reasons.
d) Compliance with labour, professional, business, institutional or legal obligations.
e) Return to the place of usual residence after carrying out some of the activities provided for in this section.
f) Assistance and care of the elderly, minors, dependants, disabled persons or particularly vulnerable persons.
g) Refuelling at petrol stations or service stations, when necessary for carrying out the activities foreseen in the previous paragraphs.
h) The matches of officially recognised professional and state sports competitions, and the international matches organised by FIFA, UEFA, FIBA and the Euroleague Basketball League.
i) Activities of fish auctions, first sales dispatch centres, central markets and food and agriculture product supply auctions.
j) Due to force majeure or a situation of necessity.
k) Any other activity of a similar nature, duly accredited

2. Perimeter closure in all the municipalities of Andalusia. Unless there is a justified reason, there may be no movement of people between them, in addition to the corresponding limitation of geographical mobility to other Autonomous Regions:
Exceptions:
 A) Assistance to centres, services and health establishments.
 B) Compliance with labour, professional, business, institutional or legal obligations.
 C) Assistance to university, teaching and educational centres
 D) Return to the place of habitual residence or family.
 E) Assistance and care of the elderly, minors, dependents, disabled persons or particularly vulnerable persons.
 F) Travel to financial and insurance entities or refuelling stations in neighbouring territories.
 G) Required or urgent actions before public, judicial or notarial bodies.
 H) Renewal of permits and official documentation, as well as other administrative procedures that cannot be postponed.
  I) Carrying out official examinations or tests that cannot be postponed.
  J) Travel for the carrying out of collection acts in vegetable gardens by their owners or tenants, care and feeding of domestic animals.
  K) Travel for the purchase of food products by those who have their usual residence in localities which, being within another municipal district, lack establishments allowing the purchase of such products and are adjacent to municipalities with mobility limitations.
  L) Assistance to veterinary care centres for emergency reasons.
  M) Travel of absolute category, high level or high performance sportsmen and women, coaches, judges or federated referees, for sporting activities
  N) Due to force majeure or a situation of necessity.
  Ñ) Any other activity of a similar nature, duly accredited.
3. All non-essential activities must be closed at 6pm, except in Granada, which will be more demanding, where businesses that are not essential activities may not be opened at all:
Essential activities:
a) Industrial activity.
b) Food, drinks, product and basic necessities shops.
c) Health centres, services and establishments.
d) Professional services and domestic employees.
e) Social and health services.
f) Veterinary centres or clinics.
g) Commercial establishments engaged in the sale of fuel for motor vehicles.
h) Vehicle inspection stations.
i) Home delivery services.
j) Canteens and other establishments for the delivery and distribution of food on a charitable basis.
k) Wake services.
l) Sports centres for carrying out physical activity in the open air, provided that these are not contact sports and sports centres for the practice of federated sport in space.
m) Family meeting points.
n) Early Childhood Care Centres and Outpatient Treatment Centres.
o) Non-university teaching activity, school canteens, morning classroom and school transport.
p) University activities.
q) Vocational training centres.
r) Conservatories, language schools, academies, adult continuing education centres and similar.

4. The maximum number of people for any meeting will be 6, both in public and in private areas.Lastly, attached to this email you can also find the certificate templates to justify the mobility of workers, as well as the certificates to justify travel for work during curfew hours.We remain at your disposal for any questions you may have.

MDG Advisors,

Update: MDG informs/ New curfew certificate

Dear clients,

 

After publishing the Royal Decree 926/2020 in BOE and the President’s Decree 8/2020 in BOJA, it has been regulated, as you all may know, the curfew between 23.00 hours and 6.00 hours. The Junta de Andalucía has maintained this same timetable, therefore there are no modifications related to the rules published by the Government.

 

Please find attached the two certificates that allow the movement for workers during the curfew in Andalucía. Please, ask the workers that need it to sign it and carry it with them during the night shift in the curfew, in order to avoid penalties.
Should anyone need this same certificate for workers in other Comunidades Autónomas, please do let us know and we will send the certificate, in accordance to the regulation of each Comunidad Autónoma, as soon as possible.
We remain at your entire disposal for any question you may have.

 

MDG Advisors,

 

UPDATE: The Junta de Andalucía, dated 08th November 2020, has modified the curfew timetable as follows: from 22.00 hours to 07.00 hours. Please find attached new curfew certificate for those workers that need it.