No. 14 (2020)
Estudios

Ayudas económicas municipales derivadas de la pandemia

Begoña Sesma Sánchez
Catedrática de Derecho Financiero y Tributario. Universidad de Oviedo

Published 2021-06-09

Keywords

  • subsidies,
  • grants,
  • local authorities,
  • covid-19

How to Cite

Sesma Sánchez, B. (2021). Ayudas económicas municipales derivadas de la pandemia. Anuario De Derecho Municipal, (14), 217–241. https://doi.org/10.37417/ADM/14-2020_08

Authors retain copyright in the published paper and only license to the publisher a non-exclusive right to first publication and distribution of the published work

Abstract

Since the declaration of the first state of emergency declared by RD 463/2020, local authorities have exercised their subsidy powers to a large extent in two main areas: social assistance and aid in emergency situations —own competence of local authorities— and the protection of economic activities and sectors particularly affected by the crisis (hotels, commerce, tourism), a more dubious municipal competence. In this case, given that the State and the Autonomous Regions have been later to provide these subsidies (from the last quarter of 2020), it has been the local authorities who have been primarily involved in dealing with these situations. In addition to direct subsidies aimed at sustaining losses of income due to the stoppage of activity or compensating for expenses associated with health protection measures (adaptation of establishments, terraces, purchase of sanitary material), subsidies have also been provided to compensate for the payment of local taxes. The procedural processing of subsidies by local authorities has also been affected by the health crisis. Here, the extension of the deadlines for the execution, justification and verification of the subsidised activity, under article?54 of RD 11/2020 of 31 March, adopting urgent complementary measures in the social and economic sphere to address the covid-19, was the most significant procedural singularity. In addition to this, other practices have been used, such as the flexibility and streamlining of procedures, the exemption from the accreditation of certain requirements and guarantees or the advance payment of the total amount of the subsidy in certain cases.

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