A resolution, published in the official gazette on 23 May 2020, reflects an end of the “state of emergency” declared under Royal Decree 463/2020 of 14 March 2020 and offered in response to the coronavirus (COVID-19) pandemic.
The May 2020 resolution reflects an agreement reached by the Lower House of the Spanish Parliament on the state of emergency provided for by Royal Decree 463/2020. Accordingly, given there are no further extensions, the period of the state of emergency begins 14 March 2020 and runs through 6 June 2020.
The resolution reflects the lifting of the suspension of procedural and administrative deadlines; these measures, however, generally do not concern taxation. Instead, refer to the discussion below under “Tax-related deadlines”.
Regarding tax-related matters, Royal Decree 465/2020 of 17 March 2020 expressly provided that the suspension of the administrative deadlines, periods, and procedures (as described above) did not apply with regard to tax-related deadlines. Thus, the suspension of tax-related deadlines and periods was subject to its own specific rules as provided by Royal Decree-Law 8/2020 of 17 March 2020, and Royal Decree-Law 11/2020 of 31 March 2020 (and as subsequently extended under Royal Decree-Law 15/2020, of 21 April 2020).
In general, the tax-related deadlines were extended to 30 May 2020.
Again, the measures to lift the suspension of deadlines (described above) do not affect the tax-related deadlines during the state of emergency.
Read a June 2020 report [PDF 195 KB] prepared by the KPMG member firm in Spain
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