Spain: Supplementary tax relief (COVID-19)

Spain: Supplementary tax relief (COVID-19)

Measures included in Royal Decree-Law 19/2020 of 26 May 2020 provide supplementary tax relief in response to the coronavirus (COVID-19) pandemic.


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Royal Decree-Law 19/2020 (published in the official gazette on 27 May 2020) also includes provisions regarding agricultural, scientific, economic, employment, and social security that are intended to supplement previously introduced relief.

Regarding corporate income tax, Royal Decree-Law 19/2020 reflects measures to conform the extended deadline for filing the return to the authorization for annual accounts. Other tax-related items include an extended period for payment of taxes without incurring penalties and relief from stamp tax regarding certain transactions.

Read a June 2020 report [PDF 238 KB] prepared by the KPMG member firm in Spain

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