Taking into account the current situation created by the health warning that we are experiencing, and the state of emergency, adopted by the Spanish government, we all suffer both on a personal level and at the company level.

In this regard, the state of Spain is taking a number of measures that it will urgently put in place to help individuals and legal entities.

FISCAL ASPECTS.

Regarding this issue, we should deal with two different aspects.

a) Firstly, the third additional provision of RD 463/2020 provides for the suspension of terms and deadlines for the filing of taxes, response and allegations of tax procedures (SUMA, AEAT, Ministry of Finance or any other public administration). In any case, the different procedures and deadlines to be followed are yet to be determined by the tax administration.

b) Secondly, it must be taken into account that already prior to the previous RD, RD Law 7/2020 on urgent measures to respond to the economic impact of COVID-19 was published, which established in its article 14, the following : “one.

Within the scope of the State Tax Administration, for the purposes of the deferrals referred to in article 65 of the General Tax Law 58/2003, of December 17, the deferral of the income of the tax debt corresponding to all those declarations liquidations and self-assessments whose term of presentation and income ends from the date of entry into force of this royal decree-law and until May 30, 2020, both inclusive, provided that the applications submitted up to that date meet the requirements referred to in article 82.2.a) of the previous Law.

2. This deferment will also be applicable to the tax debts referred to in letters b), f) and g) of article 65.2 of the General Tax Law 58/2003, of December 17.

3. It will be a necessary requirement for the granting of the postponement that the debtor is a person or entity with a volume of operations not exceeding 6,010,121.04 euros in 2019.

4. The conditions of the postponement will be as follows:

a) The term will be six months.

b) No default interest will be accrued during the first three months of the deferment. ”