If there is a collective, as well as families, deeply damaged by the economic crisis are SMEs. A study of D & B reports that the creation of new companies has fallen by 31% over 2009. Added to this fact, during the months between January to August over 15,000 companies disappeared. Corporate mergers declined 10% and autonomous places with the highest number of solutions were Madrid with over 2,600 companies dissolved, Andalusia and Valencia. Also, for the final quarter of 2009 is expected to more than 65% of Spanish SMEs presenting serious risks of continuity. Lack of access to credit, coupled with the deep drop in consumption and delinquency, are being self-employed and SMEs have to stop its activity, increasing the steady loss of

competitiveness and productivity as well as a constant job destruction work. Not for nothing SMEs are responsible for 90% of job creation in our country. This spiral-sac in which the business is coupled with the critical situation of the Spanish labor market, our economy is positioned between one of the most deteriorated to the Union and the forecast - recovery-officers have been Delayed several times, ranking second half of 2010 or first half of 2011. Considering also that the government has been forced to revise fiscal budgets increasing the state debt and causing the state ceases to receive more than € 1.4 trillion tax, representing 0.3% of GDP, we are facing a difficult financial year 2010 and in deep crisis.