2023-06-06 16:28:36
The Supreme Court published a ruling on Tuesday in which it declares that the owners of restaurants that had to close their doors due to the state of alarm derived from the coronavirus health crisis can benefit from a reduction in the Tax on Economic Activities ( IAE).
This rate that the municipalities demand will be reduced proportionally to the time in which they suffered this total stoppage of the business, according to the ruling referring to all hotel and restaurant companies. The text indicates that the total closure was ordered by the decree approving the state of alarm, but that it does not determine by itself the absence of activity. For this reason, the High Court considers that the industrial stoppage regime must be applied, which implies a reduction in the proportional part of the quota according to the time in which the company had ceased to function.
In addition, the ruling indicates that businessmen should not prove the stoppage or closure of their business in particular, nor should they inform the Administration of this circumstance, since both derive directly from the law that imposes them as a consequence of the health crisis.
It is still early to know how the returns of the tax fees charged in excess to businessmen in this sector will be carried out, and from the Tax Agency they remember that the IAE is a municipal tax and that it will be the municipalities that carry out these procedures .
During the state of alarm, all retail establishments in Spain were closed and the workers became inactive. Some businesses decided to go ahead with internet sales -which were allowed by eliminating physical contact between sellers and customers-, which improved the accounts of many companies during the months of total closure. The workers collected their salaries through the ERTE mechanism, from which they gradually left over time as the better health situation allowed some businesses to open, although with restrictions on hours and capacity.
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