NEW TAX MEASURES ROYAL DECREE-LAW 15/2020, 22 APRIL 2020

Measures on tax deadlines and tax procedures

Not surcharges applicable for late payment of certain tax debts in the case of COVID-19 financing.

Late payment of tax debts corresponding to tax returns with filling and payment deadline between 20 April 2020 and 30 May 2020 will be considered as paid within the voluntary period and therefore no surcharges for late payment will be required, provided that the following conditions are met:

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