Real Decreto-ley 35/2020, de 22 de diciembre, de medidas urgentes de apoyo al sector turístico, la hostelería y el comercio y en materia tributaria.

This Spanish Royal Decree-Law introduces emergency measures to support the tourism, hospitality, and retail sectors. It aims to provide economic relief and stability to these industries, which were heavily impacted by the economic disruptions caused by the COVID-19 pandemic. Businesses in the tourism, catering, and retail sectors are primarily affected. The decree also includes specific tax adjustments designed to ease the financial burden on companies and individuals during this period.