Ministry of Finance (16.10.2020) Companies based in a Regional Unit that is part of level 4 for at least 14 days and are significantly affected according to the expanded list of KAD April, including scientific disciplines, are entitled to a mandatory rent reduction of 40% on their commercial real estate. The same applies to the main and student residence of suspended employees. For the owners who rent real estate in these companies and the above employees, 1/3 of the loss is offset against their tax liabilities.
As a result of the coronavirus (COVID-19) pandemic, rent concessions have been granted to lessees. Such concessions might take a variety of forms, including payment holidays and deferral of lease payments. On 28 May 2020, the IASB published an amendment to IFRS 16 that provides an optional practical expedient for lessees from assessing whether a rent concession related to COVID-19 is a lease modification. Lessees can elect to account for such rent concessions in the same way as they would if they were not lease modifications.
LAS EMPRESAS PRESTADORAS DE LOS SERVICIOS DE ENERGIA ELECTRICA, GAS POR REDES Y AGUA CORRIENTE, TELEFONIA FIJA O MOVIL E INTERNET Y TV POR CABLE, POR VINCULO RADIOELECTRICO O SATELITAL, NO PODRAN DISPONER LA SUSPENSION O EL CORTE DE LOS RESPECTIVOS SERVICIOS A LOS USUARIOS Y LAS USUARIAS INDICADOS EN EL ARTICULO 3°, EN CASO DE MORA O FALTA DE PAGO DE HASTA TRES (3) FACTURAS CONSECUTIVAS O ALTERNAS, CON VENCIMIENTOS DESDE EL 1° DE MARZO DE 2020.