Postponement of the filing and entry of returns and self-assessments

Today, April 15, 2020, Royal Decree-Law 14/2020 has been published in the BOE in reference to new tax measures adopted to respond to the COVID-19 pandemic.

In the case of taxes that expire between 15 April and 20 May, the deadline for submitting and paying tax returns and self-assessments has been extended to 20 May 2020.

In the event that direct debit is chosen as a form of payment, the deadline for submitting the self-assessment will be 15 May 2020.

As an objective requirement, it is indicated that the taxpayer must have a volume of operations not exceeding 600,000 euros in fiscal year 2019.

Therefore, the presentation of the quarterly VAT return, the payment in instalments of the Corporate Tax, as well as the Income Tax, are postponed.

However, this measure is not applicable to:

  • Tax groups applying the special tax consolidation regime.
  • Groups of entities that pay taxes under the special VAT entity group regime.
  • Customs declarations regulated in the European Union customs code.