The announcement of the alarm state by COVID-19 in Spain entails the approval of extraordinary measures. As part of this criteria, on March 17th, 2020, the Spanish Council of Ministers approved Royal Decree-Law 8/2020, on extraordinary urgent measures to deal with the economic and social impact of COVID-19.

In this report, ECIJA analyzes the main effects that the adopted measures will have and the possible action lines to face them. The analysis focuses on the following areas:

• Labor: teleworking and temporary layoffs (ERTEs, by its Spanish acronym)
• Tax: extraordinary tax situation.
• Commercial and Corporate.
• Public Procurement.
• Moratorium on mortgage payments.
• Limitation on foreign investment.