What are the measures applicable to social sector entities’ tax and contribution regime?

  • The deferral system approved, which establishes an exceptional temporary regime for compliance with tax obligations and social contributions in the context of the COVID-19 pandemic, is also applicable to social sector entities.
    During the period in which social organisations benefit from support measures under the "simplified lay-off" regime, they will also be exempt from the payment of social security contributions payable by the employer, with respect to employees covered by the regime and the members of their statutory bodies.
  • For more information on the impact of COVID-19 on tax and social security obligations and employee management, please see our website here and here.



This information is being updated on a regular basis.

All information contained herein and all opinions expressed are of a general nature and are not intended to substitute recourse to expert legal advice for the resolution of real cases.