19 Mar 2020
Further to the declaration of State of Emergency by the Spanish Government last Saturday 14 and the country lockdown for two weeks, several measures have been approved to limit the impact and support businesses. We summarize the most relevant facts you should know tax-wise.
- The tax offices are closed so no physical presence is available. Information and help can be obtained on the phone and mainly from the tax authorities website and reliable professional media.
- Spanish tax authorities are paperless since many years so in fact almost everything can be done electronically if you have a digital certificate to identify electronically.
- Today more than ever it is important to get the support from qualified professionals entitled to act electronically on behalf of clients.
- The deadlines to file tax returns and declarations remain unmodified, so take care of attending your tax obligations in time to avoid penalties.
- Nationwide, the deadline to settle the payments of tax returns, self-tax assessments or deferred tax debts notified prior to 18 March (when Royal Decree-Law 8/2020 came into force) is extended to 30 April.
- The deadline to attend tax requests, seizure orders, requests of information and to submit allegations is extended to 30 April provided that the statutory period (normally 10 days) has not elapsed already by 18 March.
- The deadline to settle the payments of taxes, deferments or installments notified after 18 March is extended to 20 May.
- Deadline to attend tax requests, seizure orders, submit allegations, etc. is extended to 20 May provided that it was notified after 18 March.
- Guarantees on real estate property will not be executed in collection procedures till 30 April.
- The period till 30 April will not count as to the effect of the limit to resolve tax investigation procedures or penalties.
- The period till 30 April will not count as to the effect of statutory limitation period (4 years).
- The period to appeal against tax audit resolutions or economic-administrative resolutions will not start counting till the end of this extraordinary period (30 April at least).
- Spain is divided by 17 autonomous regions. In Andalucía it has been declared that the two lockdown weeks (from 16 to 31 march) are non-working days for the sake of legal periods.
- Transfer Tax, Stamp Duties and Inheritance and Gift Tax are shifted to regional governments. Andalucía has approved an extension of 3 months for taxes which deadline is between 17 March (when Decree Law 3/2020 came into force) and 30 May.
- Nationawide, the settlement of tax liabilities to be paid or filed within 13 March to 30 May can be extended 6 months without interests on the first 3 months provided that the liability is less than 30.000 euros and the turnover in 2019 was not higher than 6.010.121,04 euros, as approved by Royal Decree-Law 7/2020.
- Notaries, Registries and most public offices are closed to the public and only urgent matters can be attended.
We hope that the state of emergency will soon be over and we can get back to normal life and do business and meet clients and friends as always. In the meantime life continues as well as duties and obligations, so stay tuned.
JC&A Abogados is technologically prepared for remote work as our professionals and staff do often work from home or abroad, or within our work and family conciliation protocol. A complete lockdown is a challenge but it is time for solidarity and responsibility. Our professionals and staff can be contacted at any times in their e-mail addresses and our telephone reception can be reached in the usual office hours.