Article 34 of Royal Decree-Law 11/2020, of March 31, which adopts urgent complementary measures in the social and economic field to deal with COVID-19, allows companies and self-employed workers, including in any Social Security regime whose activity is not suspended due to the state of alarm declared by Royal Decree 463/2020, of March 14, may request a six-month moratorium from the General Treasury of Social Security, without interest, in the payment of business contributions to the Social Security contribution and for concepts of joint collection whose accrual period is between the months of April and June 2020, as well as in the payment of workers' contributions for Own account whose accrual period is between the months of May and July 2020.

In accordance with this and in order to ensure the effective application of this moratorium, a ministerial order has been issued, in which the economic activities that may benefit from it are determined, in accordance with the current National Classification of Economic Activities (CNAE-2009 ).

According to it, the moratorium on the payment of social contributions provided for in article 34 of Royal Decree-Law 11/2020, of March 31, by which urgent complementary measures are adopted in the social and economic field to face the COVID-19, will be applicable to companies and self-employed workers whose economic activity, among those that are not suspended due to the state of alarm declared by Royal Decree 463/2020, of March 14, is included in the following codes of the National Classification of Economic Activities (CNAE-2009):

  • 119 (Other non-perennial crops).
  • 129 (Other perennial crops).
  • 1812 (Other printing and graphic arts activities).
  • 2512 (Manufacture of metallic carpentry).
  • 4322 (Plumbing, installation of heating and air conditioning systems).
  • 4332 (Installation of carpentry).
  • 4711 (Retail trade in non-specialized establishments, with a predominance of food products, beverages and tobacco).
  • 4719 (Other retail trade in non-specialized establishments).
  • 4724 (Retail trade of bread and bakery, confectionery and pastry products in specialized establishments).
  • 7311 (Advertising agencies).
  • 8623 (Dental activities).
  • 9602 (Hairdressing and other beauty treatments).
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