1. Background On March 14, the Spanish Government approved the declaration of the state of alarm to deal with the health emergency caused by COVID-19 in Spain, through Royal Decree 463/2020. This Royal Decree established “the suspension and interruption of procedural periods“, that specified that their calculation “shall continue at the moment the Royal Decree […]
On April 28, 2020, the first procedural reform was made to meet the challenge posed by COVID-19 to the Administration of Justice. To this end, the Royal Decree-Law is divided into three chapters; the first dedicated to procedural measures; the second with regard to measures in the field of bankruptcy and corporate; and the third […]
Measures in the field of leasing The self-employed workers and small and mid-sized enterprises (SMEs) that are tenants of buildings intended for (i) use other than as housing or (ii) industry, which meet the requirements set out below, may request from the lessor if and to the extent that the latter is a public housing […]
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 […]
