MADRID, March 12 (Reuters) - The Spanish cabinet approved on Friday an 11 billion euro ($13.1 billion) relief package for small- and medium-sized companies to help them weather the COVID-19 pandemic-induced crisis, including 7 billion in direct aid, the government said. The package will also include 3 billion euros to be implemented through voluntary debt restructurings of state-backed loans granted by banks to companies hit by the pandemic - many of them in the key tourism sector - and 1 billion euros will come in the form of capital injections. Debt write-offs will be a measure of last resort, Economy Minister Nadia Calvino told reporters after the cabinet meeting.