{"id":2964,"date":"2020-05-08T09:00:53","date_gmt":"2020-05-08T07:00:53","guid":{"rendered":"https:\/\/www.augelegalfiscal.com\/exceptional-measures-due-to-covid-19-for-leases-of-business-premises-to-rentals-of-houses-with-a-commercial-activity\/"},"modified":"2023-04-20T19:27:52","modified_gmt":"2023-04-20T17:27:52","slug":"exceptional-measures-due-to-covid-19-for-leases-of-business-premises-to-rentals-of-houses-with-a-commercial-activity","status":"publish","type":"post","link":"https:\/\/www.augelegalfiscal.com\/en\/exceptional-measures-due-to-covid-19-for-leases-of-business-premises-to-rentals-of-houses-with-a-commercial-activity\/","title":{"rendered":"Application of the exceptional measures set-up due to covid 19 for leases of business premises to rentals of houses with a commercial activity"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2964\" class=\"elementor elementor-2964 elementor-2943\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-71c416e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"71c416e\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-88c2029\" data-id=\"88c2029\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e0b6763 elementor-widget elementor-widget-heading\" data-id=\"e0b6763\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_83 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #8f2b2f;color:#8f2b2f\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #8f2b2f;color:#8f2b2f\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-1'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.augelegalfiscal.com\/en\/exceptional-measures-due-to-covid-19-for-leases-of-business-premises-to-rentals-of-houses-with-a-commercial-activity\/#Application_of_the_exceptional_measures_set-up_due_to_covid_19_for_leases_of_business_premises_to_rentals_of_houses_with_a_commercial_activity\" >Application of the exceptional measures set-up due to covid 19 for leases of business premises to rentals of houses with a commercial activity<\/a><\/li><\/ul><\/nav><\/div>\n<h1 class=\"elementor-heading-title elementor-size-default\"><span class=\"ez-toc-section\" id=\"Application_of_the_exceptional_measures_set-up_due_to_covid_19_for_leases_of_business_premises_to_rentals_of_houses_with_a_commercial_activity\"><\/span>Application of the exceptional measures set-up due to covid 19 for leases of business premises to rentals of houses with a commercial activity<span class=\"ez-toc-section-end\"><\/span><\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-741071c elementor-widget elementor-widget-text-editor\" data-id=\"741071c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">As a result of the emergency situation caused by the COVID 19 pandemic, the <\/span><i><span style=\"font-weight: 400;\">Consell General<\/span><\/i><span style=\"font-weight: 400;\"> (Andorran Parliament) had to approve a series of measures to limit the economic impact that the pandemic would have on the companies and population of the Principality. These measures adopted by <a href=\"https:\/\/www.bopa.ad\/bopa\/032042\/Pagines\/CGL20200331_10_31_33.aspx\" target=\"_blank\" rel=\"noopener\">Law 3\/2020, of 23 March, on exceptional and urgent measures due to the sanitary emergency situation caused by the SARS-CoV-2 pandemic<\/a>, which came into force on 1 April 2020.<\/span><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5d2b3f9 elementor-widget elementor-widget-text-editor\" data-id=\"5d2b3f9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">The reduction of the rent of business premises is one of said measures. Article 14.1 of Law 3\/2020 states the rent for business premises is reduced pursuant to the following percentages during the period between 14 March 2020 inclusive, and the day after the Government declares the end of the situation of health emergency caused by SARS-CoV2:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">a) 100% in the case of business premises corresponding to activities that have completely suspended\/interrupted their activity.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">b) 80% in the case of business premises corresponding to activities subject to a guard or permanence regime, pursuant to the applicable Government decree.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">c) 50% in the case of business premises corresponding to activities that must remain open.<\/span><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a6d6ba6 elementor-widget elementor-widget-text-editor\" data-id=\"a6d6ba6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Subsequently, the <\/span><i><span style=\"font-weight: 400;\">Consell General<\/span><\/i><span style=\"font-weight: 400;\"> approved <a href=\"https:\/\/www.bopa.ad\/bopa\/032057\/Pagines\/CGL20200429_11_50_35.aspx\" target=\"_blank\" rel=\"noopener\">Law 5\/2020, of 18 April, regarding <\/a><\/span><b>new <\/b><span style=\"font-weight: 400;\">exceptional and urgent measures due to the situation of health emergency caused by the SARS-CoV-2 pandemic, which entered into force on 30 April 2020. This Law amends the aforementioned rules regarding the reduction of the rent of business premises. Thus, Article 36.1 provides that the rent for all business leases is reduced pursuant to the following percentages during the period comprised between 30 April 2020 and the day on which the compulsory suspension of the activity (or the regime of guard or permanence) are lifted:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">a) 100% in the case of business premises corresponding to activities suspended both on a compulsory basis by Government decree and voluntarily, and to activities subject to a guard or permanence regime by Government decree.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">b) 80% in the case of business premises corresponding to open activities and authorized to open by Government decree.<\/span><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-61f06de elementor-widget elementor-widget-text-editor\" data-id=\"61f06de\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Although the wording of Laws 3\/2020 and 5\/2020 is clear and only provides the reduction of rent in the case of leases related to business premises, the question immediately arose as to whether this measure could be extended to the leases of housing in which a business activity is located. Although at first this was not allowed, finally the Government of Andorra recognized the discriminatory nature of its position and also allowed the reduction of rent in said cases. Therefore, the tenant of a home that includes its business activity is also entitled to a reduction of the proportional part of the rent attributable to said business activity.<\/span><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-42906ce elementor-widget elementor-widget-text-editor\" data-id=\"42906ce\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"https:\/\/www.augelegalfiscal.com\/en\/the-firm\/our-team\/#lluis-barrios\"><strong>Llu\u00eds Barrios<\/strong><\/a><\/p>\n<p>Corporate Lawyer<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Application of the exceptional measures set-up due to covid 19 for leases of business premises to rentals of houses with a commercial activity As a result of the emergency situation caused by the COVID 19 pandemic, the Consell General (Andorran Parliament) had to approve a series of measures to limit the economic impact that the [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":8249,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11],"tags":[],"class_list":["post-2964","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-auge"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.augelegalfiscal.com\/en\/wp-json\/wp\/v2\/posts\/2964","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.augelegalfiscal.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.augelegalfiscal.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/en\/wp-json\/wp\/v2\/comments?post=2964"}],"version-history":[{"count":6,"href":"https:\/\/www.augelegalfiscal.com\/en\/wp-json\/wp\/v2\/posts\/2964\/revisions"}],"predecessor-version":[{"id":8253,"href":"https:\/\/www.augelegalfiscal.com\/en\/wp-json\/wp\/v2\/posts\/2964\/revisions\/8253"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/en\/wp-json\/wp\/v2\/media\/8249"}],"wp:attachment":[{"href":"https:\/\/www.augelegalfiscal.com\/en\/wp-json\/wp\/v2\/media?parent=2964"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/en\/wp-json\/wp\/v2\/categories?post=2964"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/en\/wp-json\/wp\/v2\/tags?post=2964"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}