Urgent measures to respond to the economic impact of COVID-19

Tax Deadline postponed Due to COVID19

Deferment of a series of tax debts and Administrative deadlines are suspended due to the state of alarm.

03-18-2020 By CPM Lawyers

HACIENDA: https://www.agenciatributaria.es

New instructions to request deferrals

• 03/17/20 URGENT: Electronic certificates of next expiration

In relation to those taxpayers whose electronic certificate is expired or about to expire, it is reported that the AEAT allows the use of expired certificates in its HEADQUARTERS in accordance with the provisions of Royal Decree 463/2020, of March 14.

03-13-2020Royal Decree-Law 7/2020, of March 12 adopting urgent measures to respond to the economic impact of COVID-19.
(BOE, March 12, 2020)

• 03-16-2020 Administrative deadlines are suspended due to the state of alarm On March 14, Royal Decree 463/2020 was published, declaring the state of alarm for the management of the health crisis situation caused by COVID-19, which establishes:
Terms are suspended and deadlines for processing procedures of public sector entities are interrupted. The computation of the terms will be resumed at the moment the present royal decree or, where appropriate, its extensions, ceases to be in force.
The statute of limitations and expiration of any actions and rights will be suspended during the term of the state of alarm and, where appropriate, of the extensions that are adopted.

Royal Decree 463/2020, of March 14, declaring the state of alarm for the management of the health crisis situation caused by COVID-19.
(BOE, March 14, 2020)

• 03-16-2020 COVID-19 Customs NI DTORA 01/2020 of March 16, issuing instructions derived from the declaration of alarm status (RD 463/2020 of March 14)

• 03-13-20 Important notice: extension of deadlines in tax procedures.

The terms in the tax procedures are going to be extended by means of an imminent regulatory change. Don’t worry if you have a pending process. While the regulatory change is approved, the Agency is aware of the situation and will not consider the deadline to be missed.
03-16-20 New provisional instructions to request deferrals in accordance with the liquidity facilitation rules for SMEs and the self-employed contemplated in Royal Decree-Law 7/2020 of March 12.