Economy Measure Code Measure Currency Code Amount (Local) Amount (USD) Source Details
Spain 05 05 - Health and income support EUR 75,498,794,000 83,516,365,044
Spain 05A 05A - Health support EUR 7,064,900,000 7,815,154,867 OECD. http://www.oecd.org/coronavirus/en/ (14 May 2020); La Moncloa. https://www.lamoncloa.gob.es/consejodeministros/referencias/Paginas/2020/refc20200707.aspx (accessed 11 July 2020); La Moncloa. https://www.lamoncloa.gob.es/presidente/actividades/Paginas/2020/090720-sanchezciencia.aspx (accessed 18 July 2020); Ministerio de Hacienda. https://www.hacienda.gob.es/en-GB/Prensa/En%20Portada/2020/Paginas/20200804_IVA_MATERIAL_SANITARIO.aspx (accessed 6 August 2020); La Moncloa. https://bit.ly/3klQJ3D (accessed 8 August 2020); Ministry of Industry, Commerce and Tourism. https://www.mincotur.gob.es/es-es/GabinetePrensa/NotasPrensa/2020/Paginas/200717nP_linea-ayudas-COVID.aspx (accessed 15 August 2020).

(i) March 12, Budget support from the contingency fund to the Ministry of Health (EUR1.4 billion); (ii) March 12, Advance transfer to the regions for regional health services (EUR2.87 billion); (iii) March 17, Additional funding for research related to the development of drugs and vaccines for COVID-19 (EUR46 million); (iv) No amount/estimate: April 7, Exemption of fees in procedures for the authorization of clinical trials for research for medicines related to COVID-19; (v) No amount/estimate: Reduction of value-added tax (VAT) applicable to the supply of medical equipment from national producers to public entities, non-profit organizations and hospital centres to 0%, in line with the EU; (vi) July 7, Acquisition of COVID related health material (EUR22 million); (vi) July 9, Shock Plan for Science and Innovation is announced, which includes an allocation of EUR215.9 million for Health Research and Innovation; (vii) July 17, The Ministry of Industry allocates EUR11 million in subsidies to companies that invest in the manufacture of medical devices related to COVID-19; (viii) No amount/estimate: August 4, The Treasury extends until October 31 the 0% value-added tax on medical supplies to combat COVID-19; (ix) August 5, A framework agreement is set to acquire health material and personal protective equipment for the National Health System for a value of more than EUR2.5 billion.

Spain 05B 05B - Income support EUR 68,433,894,000 75,701,210,177 OECD. http://www.oecd.org/coronavirus/en/ (accessed 14 May, 24 June 2020, 16 July 2020); Bruegel. https://bit.ly/2zLUjSa (accessed 12 April 2020; 30 April 2020); Communication Cabinet. https://bit.ly/37PBKJE (accessed 2 May 2020); Communication Cabinet. https://bit.ly/2CqNEOp (accessed 31 May 2020); Various Royal Decree-Laws; El Pais. https://bit.ly/37Noipx (accessed 19 June 2020); La Moncloa. https://www.lamoncloa.gob.es/consejodeministros/referencias/Paginas/2020/refc20200626.aspx (accessed 4 July 2020); La Moncloa. https://www.lamoncloa.gob.es/consejodeministros/referencias/Paginas/2020/refc20200707.aspx (accessed 10 July 2020); La Moncloa. https://www.lamoncloa.gob.es/presidente/actividades/Paginas/2020/090720-sanchezciencia.aspx (accessed 18 July 2020); Ministry of Transport, Mobility, and Urban Agenda. https://www.mitma.gob.es/el-ministerio/sala-de-prensa/noticias/mar-07072020-1430 (accessed 20 July 2020); Ministry of Transport, Mobility, and Urban Agenda. https://www.mitma.gob.es/el-ministerio/sala-de-prensa/noticias/mar-07072020-1430 (accessed 20 July 2020); Ministerio de Hacienda. https://bit.ly/3fB7ZhL (accessed 30 July 2020); Ministerio de Hacienda. https://bit.ly/3kw1eBN (accessed 30 July 2020); La Moncloa.https://bit.ly/2DNzY0I (accessed 8 August 2020); La Moncloa. https://bit.ly/2C9PMub (accessed 8 August 2020); La Moncloa. https://www.lamoncloa.gob.es/serviciosdeprensa/notasprensa/cultura/Paginas/2020/120820-cine.aspx (accessed 13 August 2020).

(i) March 9, Extension of the unemployment benefit to cover workers whose contracts under trial period have been terminated since March 9, and for workers who voluntarily terminated their contract since March 1 because they had a firm job offer that has been withdrawn (EUR42 million); (ii) March 10, Increased sick pay for coronavirus infected workers or those quarantined, from 60% to 75% of the regulatory base (EUR1.4 billion); (iii) March 12, Supplemental credit of EUR25 million to cover meal allowances for vulnerable children affected by school suspension; (iv) March 12, 50% exemption from employers social security contributions, from February to June 2020, for workers with permanent discontinuous contracts in the tourism sector and related activities (EUR45 million); (v) March 12, Possibility for SMEs and self-employed workers to defer tax payments for six months without paying interest (up to EUR14 billion); (vi) March 12, Possibility for SMEs and self-employed workers to defer tax payments for six months without paying interest (lost interest, EUR8.9 million); (vii) March 12, Suspension for one year of the payment of interest and amortizations corresponding to loans granted by the Secretary of State for Tourism (lost interest, EUR0.742 million); (viii) March 12, Postponement of debts derived from customs declarations (EUR2.7 million); (ix) March 17, Changes in the temporary employment adjustment schemes (ERTEs) (EUR17.8 billion); (x) March 17, Extraordinary allowance for self-employed workers (70% of the SSC base, at least for one month) (EUR3.8 billion); (xi) March 17, Additional budgetary funds of EUR300 million for assistance to dependent persons; (xii) March 17, Additional flexibility for local authorities to use their 2019 budgetary surplus to fund social services and primary assistance to dependent persons (EUR347 million); (xiii) March 17: Extraordinary contribution measures in relation to the procedures for suspension of contracts and reduction of working hours (suspension of SS contributions, EUR2.22 billion); (xiv) March 31, Temporary allowance for temporary workers whose contracts expire during the state of emergency and have not reached the minimum contribution to receive UB (EUR17.6 million); (xv) March 31, Temporary subsidy for household employees (EUR3.1 million); (xvi) March 31, Extension of the temporary contracts of university teachers and research staff (EUR3.8 million); (xvii) March 31, Specific program for victims of gender violence, homeless people and others who are especially vulnerable to provide them with an immediate housing (EUR50 million); (xviii) March 31, Rental assistance programs and additional state contribution to the State Housing Plan 2018-21 (EUR400 million); (xix) March 31, 6-month suspension of social security contributions for the self-employed (for the period May-July) and companies (for the period April-June) without interest (EUR352 million); (xx) Deferral of SSC debts for the self-employed and companies (EUR350 million); (xxi) April 14, Extension of deadlines for filing tax returns in April to 20 May for SMEs and the self-employed (liquidity of EUR3.5 billion); (xxii) April 21, Reduction of the contributions for certain agricultural workers during periods of inactivity in 2020 and simplification of the procedure for deferring Social Security debt (EUR43 million); (xxiii) April 21, Measures to align the tax bases to the current situation (EUR1.1 billion of liquidity); (xxiv) April 21, (EUR30 million) No inclusion as days of exercise of the activity the days of the alarm state for the calculation of the fractional payments in the objective estimation method of the Personal Income Tax and the payment on account of the simplified VAT regime; (xxv) April 21, Reduction of VAT applicable to the supply of medical equipment to 0% (EUR1 billion); (xxvi) April 21, Reduction the VAT on electronic books and newspapers (EUR24 million); (xxvii) May 29, Royal Decree-Law guarantees a minimum income to 850,000 families (EUR3 billion a year). This measure was foreseen before COVID-19, although implementation has been accelerated because of COVID; (xxviii) June 16, Creation of COVID-19 fund of EUR16 billion for the regions. July 15, Congress validates the creation of the COVID fund of EUR16 billion for the autonomous communities to provide them the resources to face the impact of the pandemic and be able to provide quality public services. July 22, The Treasury approves the distribution o EUR6 billion for the first tranche; (xxix) June 18, Tourism Sector Promotion Plan at EUR4.25 billion, of which EUR2.5 billion is for credit guarantees, included in the EUR100 billion managed by ICO (see Measure 2C) and EUR300 million is the amount for grants; (xxx) June 26, extension of the ERTE and aid to the self-employed until September 30 ; (xxxi) July 3, "Renove 2020" Plan aims to stimulate demand, activate production in Spain and promote the replacement of the oldest and worst polluting vehicles (EUR250 million); (xxxii) July 7: (a) Compensations for regions for easing the impact of COVID in public transport (EUR800 million); (b) Compensation for cinema halls (EUR13 million); (xxxiii) No amount/estimate: July 7, Extension of some policies announced in March (moratorium of rent payment of vulnerable households, guarantee of utilities) to the end of September; (xxxiv) July 7, The Royal Decree on the economic reactivation measures to face the impact of COVID-19 in the areas of transport and housing includes a EUR110 million of extraordinary contribution to State Society of Land Transport Infrastructures ( SEITTSA) so that it can meet its public works commitments in the medium term; (xxxv) July 9, The Shock Plan for Science and Innovation includes EUR523.5 million for Transformation of the Science System and attraction and retention of talent and EUR317 million for promotion of business R & D & I activities and the science industry; (xxxvi) August 3, EUR4 million aid for independent bookstores; (xxxvii) August 5, EUR275 million to finance the extraordinary deficit of public transport services provided by local entities (https://bit.ly/2C9PMub); (xxxviii) August 12, Direct grant aid for cinematographic exhibition rooms (EUR13.252 million) and aid to the production of short films made in competitive competition (EUR0.3 million).

Spain 05 05 - Health and income support EUR 70,143,842,000 77,592,745,575
Spain 05A 05A - Health support EUR 4,316,000,000 4,774,336,283 OECD. http://www.oecd.org/coronavirus/en/ (14 May 2020).

(i) March 12, Budget support from the contingency fund to the Ministry of Health (EUR1.4 billion); (ii) March 12, Advance transfer to the regions for regional health services (EUR2.87 billion); (iii) March 17, Additional funding for research related to the development of drugs and vaccines for COVID-19 (EUR46 million); (iv) No amount/estimate: April 7, Exemption of fees in procedures for the authorization of clinical trials for research for medicines related to COVID-19; (v) No amount/estimate: Reduction of value-added tax (VAT) applicable to the supply of medical equipment from national producers to public entities, non-profit organizations and hospital centres to 0%, in line with the EU.

Spain 05B 05B - Income support EUR 65,827,842,000 72,818,409,292 OECD. http://www.oecd.org/coronavirus/en/ (accessed 14 May, 24 June 2020); Bruegel. https://bit.ly/2zLUjSa (accessed 12 April 2020; 30 April 2020); Communication Cabinet. https://bit.ly/37PBKJE (accessed 2 May 2020); Communication Cabinet. https://bit.ly/2CqNEOp (accessed 31 May 2020); Various Royal Decree-Laws; El Pais. https://bit.ly/37Noipx (accessed 19 June 2020).

(i) March 9, Extension of the unemployment benefit to cover workers whose contracts under trial period have been terminated since March 9, and for workers who voluntarily terminated their contract since March 1 because they had a firm job offer that has been withdrawn (EUR42 million); (ii) March 10, Increased sick pay for coronavirus infected workers or those quarantined, from 60% to 75% of the regulatory base (EUR1.4 billion); (iii) March 12, Supplemental credit of EUR25 million to cover meal allowances for vulnerable children affected by school suspension; (iv) March 12, 50% exemption from employers social security contributions, from February to June 2020, for workers with permanent discontinuous contracts in the tourism sector and related activities (EUR45 million); (v) March 12, Possibility for SMEs and self-employed workers to defer tax payments for six months without paying interest (up to EUR14 billion); (vi) March 12, Possibility for SMEs and self-employed workers to defer tax payments for six months without paying interest (lost interest, EUR8.9 million); (vii) March 12, Suspension for one year of the payment of interest and amortizations corresponding to loans granted by the Secretary of State for Tourism (lost interest, EUR0.742 million); (viii) March 12, Postponement of debts derived from customs declarations (EUR2.7 million); (ix) March 17, Changes in the temporary employment adjustment schemes (ERTEs) (EUR17.8 billion); (x) March 17, Extraordinary allowance for self-employed workers (70% of the SSC base, at least for one month) (EUR3.8 billion); (xi) March 17, Additional budgetary funds of EUR300 million for assistance to dependent persons; (xii) March 17, Additional flexibility for local authorities to use their 2019 budgetary surplus to fund social services and primary assistance to dependent persons (EUR347 million); (xiii) March 17: Extraordinary contribution measures in relation to the procedures for suspension of contracts and reduction of working hours (suspension of SS contributions, EUR2.22 billion); (xiv) March 31, Temporary allowance for temporary workers whose contracts expire during the state of emergency and have not reached the minimum contribution to receive UB (EUR17.6 million); (xv) March 31, Temporary subsidy for household employees (EUR3.1 million); (xvi) March 31, Extension of the temporary contracts of university teachers and research staff (EUR3.8 million); (xvii) March 31, Specific program for victims of gender violence, homeless people and others who are especially vulnerable to provide them with an immediate housing solution (EUR50 million); (xviii) March 31, Rental assistance programs and additional state contribution to the State Housing Plan 2018-21 (EUR400 million); (xix) March 31, 6-month suspension of social security contributions for the self-employed (for the period May-July) and companies (for the period April-June) without interest (EUR352 million); (xx) Deferral of SSC debts for the self-employed and companies (EUR350 million); (xxi) April 14, Extension of deadlines for filing tax returns in April to 20 May for SMEs and the self-employed (liquidity of EUR3.5 billion); (xxii) April 21, Reduction of the contributions for certain agricultural workers during periods of inactivity in 2020 and simplification of the procedure for deferring Social Security debt (EUR43 million); (xxiii) April 21, Measures to align the tax bases to the current situation (EUR1.1 billion of liquidity); (xxiv) April 21, (EUR30 million) No inclusion as days of exercise of the activity the days of the alarm state for the calculation of the fractional payments in the objective estimation method of the Personal Income Tax and the payment on account of the simplified VAT regime; (xxv) April 21, Reduction of VAT applicable to the supply of medical equipment to 0% (EUR1 billion); (xxvi) April 21, Reduction the VAT on electronic books and newspapers (EUR24 million); (xxvii) May 29, Royal Decree-Law guarantees a minimum income to 850,000 families (EUR3 billion a year). This measure was foreseen before COVID-19, although implementation has been accelerated because of COVID; (xxviii) June 16, Creation of COVID-19 fund of EUR16 billion for the regions [update]; (xxix) June 18, The government announced the Tourism Sector Promotion Plan (EUR4.25 billion, of which EUR2.5 bilion is for credit guarantees - see Measure 2C), which is still for approval [update]; (xxx) No estimate/amount: Planned extension of ERTE salary support to 2 million workers [update].

Spain 05 05 - Health and income support EUR 24,010,000,000 26,559,734,513
Spain 05A 05A - Health support EUR 3,910,000,000 4,325,221,239 OECD. http://www.oecd.org/coronavirus/en/ (accessed 12 April 2020; 30 April 2020); IMF. https://www.imf.org/en/Topics/imf-and-covid19/Policy-Responses-to-COVID-19 (accessed 12 April 2020).

(i) Budget support from the contingency fund to the Ministry of Health (EUR1 billion); (ii) Advance transfer to the regions for regional health services (EUR2.8 billion) [April 20 applies to (i) and (ii)]; (iii) March 17, Additional funding for research related to the development of drugs and vaccines for COVID-19 (EUR110 million); (iv) No amount/estimate: April 7, Exemption of fees in procedures for the authorization of clinical trials for research for medicines related to COVID-19; (v) No amount/estimate: Reduction of VAT applicable to the supply of medical equipment from national producers to public entities, non-profit organizations and hospital centres to 0%, in line with the EU [update].

Spain 05B 05B - Income support EUR 20,100,000,000 22,234,513,274 OECD. http://www.oecd.org/coronavirus/en/ (accessed 12 April 2020). Bruegel. https://www.bruegel.org/publications/datasets/covid-national-dataset/#spain (accessed 12 April 2020; 30 April 2020); Communicatio Cabinet. http://prensa.mitramiss.gob.es/WebPrensa/noticias/seguridadsocial/detalle/3787 (accessed 2 May 2020).

(i) EUR14 billion in deferred tax expenditure for 6 months for SMEs and the self-employed was provided; (ii) March 17, EUR5 billion in additional public expenditure corresponding to the package of measures to add flexibility to the economy, to preserve jobs, to support workers, firms, families and vulnerable groups, and to fund research on COVID-19. The package includes, among other measures (a) EUR300 million additional budgetary funds and further budget flexibility for the provision of assistance to dependents, and (b) transfer of EUR25 million to autonomous communities funding meals for children affected by the school closure; (iii) No amount/estimate: (a) Entitlement of unemployment benefit for workers temporarily laid off under the Temporary Employment Adjustment Schemes (ERTE) due to COVID-19, with no requirement for prior minimum contribution or reduction of accumulated entitlement; (b) increased sick pay for COVID-19 infected workers or those quarantined, from 60% to 75% of the regulatory base, paid by the Social Security budget; (c) an allowance for self-employed workers affected by economic activity suspension; (d) a temporary subsidy for household employees affected by COVID-19 with an amount equal to 70% of their contribution base; (e) a temporary monthly allowance of about EUR430 for temporary workers whose contract (at least 2 months’ duration) expires during the state of emergency and are not entitled to collect unemployment benefits; and (iv) No amount/estimate: Guaranteed supply of water, electricity, and gas regardless of payment to consumers identified as vulnerable or at risk of social exclusion; (iv) No amount/estimate: April 21, Increase in the scope of the use of temporary employment adjustment schemes (ERTEs) due to force majeure to to be applicable in sectors considered essential but having nevertheless suffered a reduction in revenues due to confinement measures [update]; (v) No amount/estimate: April 21, Extension of the unemployment benefit to cover workers whose contracts under trial period have been terminated since March 9th, and for workers who voluntarily terminated their contract since March 1st because they had a firm job offer that has been withdrawn [update]; (vi) No amount/estimate: April 21, Reduction of the contributions for certain agricultural workers during periods of inactivity in 2020 and simplification of the procedure for deferring Social Security debt [update]; (vii) No amount/estimate: April 21, The possibility to suspend the enforcement periods for payment of certain tax debts if companies are financing their payment through the State Guarantee Line [update]; April 21: Measures to align the tax bases to the current situation to bring EUR 1.1 billion of liquidity: the use of the 'direct estimation method' by self-employed workers for the calculation of certain personal income tax and VAT payments; the adjustment of advance corporate tax payments to the estimated revenues in 2020 [update]; (viii) No amount/estimate: Aprl 28, approved six-month moratoria for Social Security payments of of companies and self-employed in 12 sectors [update].

Spain 05 05 - Health and income support EUR 48,973,842,000 54,174,603,982
Spain 05A 05A - Health support EUR 4,316,000,000 4,774,336,283 OECD. http://www.oecd.org/coronavirus/en/ (accessed 12 April 2020; 30 April 2020); IMF. https://www.imf.org/en/Topics/imf-and-covid19/Policy-Responses-to-COVID-19 (accessed 18 April 2020).

(i) March 12, Budget support from the contingency fund to the Ministry of Health (EUR1.4 billion); (ii) March 12, Advance transfer to the regions for regional health services (EUR2.87 billion); (iii) March 17, Additional funding for research related to the development of drugs and vaccines for COVID-19 (EUR46 million); (iv) No amount/estimate: April 7, Exemption of fees in procedures for the authorization of clinical trials for research for medicines related to COVID-19.

Spain 05B 05B - Income support EUR 44,657,842,000 49,400,267,699 OECD. http://www.oecd.org/coronavirus/en/ (18 April 2020). Bruegel. https://www.bruegel.org/publications/datasets/covid-national-dataset/#spain (accessed 12 April 2020); Various Royal Decree-Laws.

(i) March 9, Extension of the unemployment benefit to cover workers whose contracts under trial period have been terminated since March 9, and for workers who voluntarily terminated their contract since March 1 because they had a firm job offer that has been withdrawn (EUR42 million); (ii) March 10, Increased sick pay for coronavirus infected workers or those quarantined, from 60 to 75% of the regulatory base, paid by the social security budget (EUR1.4 billion); (iii) March 12, Supplemental credit of EUR25 million to cover meal allowances to ensure the basic access to food for vulnerable children affected by the suspension of educational activity in schools; (iv) March 12, 50% exemption from employers social security contributions, from February to June 2020, for workers with permanent discontinuous contracts in the tourism sector and related activities (EUR45 million); (v) March 12, Possibility for SMEs and self-employed workers to defer tax payments for six months without paying interest (injection of up to EUR14 billion); (vi) March 12, Possibility for SMEs and self-employed workers to defer tax payments for six months without paying interest rate (lost interest, EUR8.9 million); (vii) March 12, Suspension for one year of the payment of interest and amortizations corresponding to various loans granted by the Secretary of State for Tourism, within the framework of the Emprendetur Program (lost interest, EUR0.742 million); (viii) March 12, Postponement of debts derived from customs declarations - Postponement of the entry of the customs and tax debt corresponding to the customs declarations filed until May 30, 2020, provided that the amount of the debt to be postponed is greater than 100 euros (EUR2.7 million); (ix) March 17, Changes in the temporary employment adjustment schemes (ERTEs) in order to avoid outright dismissal: simplification, extension of access conditions, entitlement of unemployment benefit for workers affected by ERTE, with no requirement for prior minimum contribution or reduction of accumulated entitlement (EUR17.8 billion); (x) March 17, An extraordinary allowance is provided for self-employed workers affected by the suspension of economic activity (70% of the SSC base, at least for one month) (EUR3.8 billion); (xi) March 17, Additional budgetary funds of EUR300 million to ensure the provision of assistance to dependent persons; (xii) March 17, Additional flexibility for local authorities to use their 2019 budgetary surplus to fund social services and primary assistance to dependent persons (EUR347 million); (xiii) March 17, Extraordinary contribution measures in relation to the procedures for suspension of contracts and reduction of working hours due to force majeure related to the Covid-19 (suspension of SS contributions, EUR2.22 billion); (xiv) March 31, A temporary allowance for temporary workers whose contracts (with at least two months duration) expires during the state of emergency and have not reached the minimum contribution to receive UB (around EUR 430) (EUR17.6 million); (xv) March 31, A temporary subsidy for household employees affected by the crisis (70% of the regulatory base) (EUR3.1 million); (xvi) March 31, Extension of the temporary contracts of university teachers and research staff during the state of emergency (EUR3.8 million); (xvii) March 31, Specific program for victims of gender violence, homeless people and others who are especially vulnerable to provide them with an immediate housing solution (EUR50 million); (xviii) March 31, Rental assistance programs for vulnerable renters and additional state contribution to the State Housing Plan 2018-21 ( EUR400 million); (xix) March 31, 6-month suspension of social security contributions for the self-employed (for the period May-July) and companies (for the period April-June) without interest (EUR352 million); (xx) Deferral of SSC debts for the self-employed and companies (EUR350 million); (xxi) April 14, Extension of deadlines for filing tax returns in April to 20 May for SMEs and the self-employed (liquidity of EUR3.5 billion).