Royal Decree-Law 11/2020 (31 March 2020) introduces certain supplementary economic and social measures that are in response to issues resulting from the coronavirus (COVID-19) pandemic.
The decree-law was published in the official gazette on 1 April 2020 and generally has an effective date of 2 April 2020 (with the exception of the measures concerning restrictions on the commercial communications of gaming entities which have an effective date of 3 April 2020). In general, the measures in Royal Decree-Law 11/2020 will remain effective until one month after the end of the state of emergency, but certain measures with a fixed-term will remain in effect for the stated established term.
The decree-law provides a new set of economic and social measures that are intended to complement and reinforce previously adopted measures. Included in the decree-law are measures specifically concerning the time for certain tax-related actions, including the limitations period for administrative appeals.
In general, decree-law can be divided into the following:
The decree-law further reinforces certain measures that were previously adopted in an effort to mitigate the economic effects of COVID-19.
Read an April 2020 report [PDF 243 KB] prepared by the KPMG member firm in Spain
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