Self-employed workers with a SL must register a form with the aid received this year due to the pandemic
Before the end of the year, companies, SMEs and the self-employed have the obligation to update numerous procedures and documents with the Treasury and other inspection bodies.
One of the most unknown for self-employed workers at the head of a limited company (SL) is the so-called 'Covid-19 sheet', a document in which there is an obligation to record all public aid received during this year as consequence of the pandemic.
Last August, the central government approved the extension of the deadline for self-employed workers to submit this form until the last day of the year. This is a document that many small businesses could not complete to present with the accounts for the 2020 financial year before its original date, last July 31, since the obligation was imposed with very little time to comply with it, so The executive agreed to an extension of the deadline with the College of Property, Commercial and Personal Property Registrars.
The 'Covid-19 sheet' contains information that primarily concerns the actions businesses took as a result of the coronavirus pandemic, including how it affected accounting and labor and financial mechanisms. The required information goes into detail on numerous business matters, so it could take a self-employed person to accumulate it exhaustively, but it mainly consists of four sections that refer to the effects of the pandemic on the business.
Firstly, the Temporary Employment Regulation Files (ERTE). The interested party must indicate whether they have requested an ERTE and, if this is the case, how many workers were affected by it, regardless of whether they have returned or continue to be protected by this tool.
Secondly, the credits from the Official Credit Institute (ICO). In this way, it must be specified whether loans with ICO guarantee have been requested and the amount requested.
For its part, the information related to real estate leases must be specified. If the company has leased premises, they must clarify whether they have granted moratoriums to their tenants or whether they have exempted them from any monthly payments.
Finally, everything related to other public aid. The self-employed person must provide documents that reflect the other types of public aid that they may have received from the central or regional governments.
Regarding the annual accounts, the self-employed have the obligation to deliver a document recording the balance of their situation, with all their assets and liabilities; the operating account or income statement, with the profits and losses or expenses of the business and their difference; the statements of changes in net worth, with the operations carried out, and cash flows, with the movement of cash, and the memory, which must complement the data.
If as a self-employed person you have any questions about how to respond to the requirements imposed by the Treasury, you can contact our office of advisors, either through form, or directly in our offices (968 45 46 24)
English 
Spanish