The Spanish Tax Agency provides assistance and support to taxpayers during the COVID-19 crisis on its website. For this purpose specific measures are being taken and constantly uploaded and a banner has been placed on the frontpage that directs to all the information related to this subject.
The main measures adopted are:
- Extension of deadlines for some procedures
- Extension of the deadline for submission of tax returns and self-assessments until the 20th May for taxpayers with a turnover lower than 600,000 € in 2019
- Extension of the validity of tax residence certificates of other countries until 30th May
- Extension of the validity of electronic certificates with electronic signature
- Deferral of payments of six months without payment of delay interests during the first three months for SMEs and self-employer individuals (turnover of less than €6 million)
- Possibility to opt for the direct calculation system (incomes minus expenses) instead of the lump-sum scheme in VAT and PIT for self-employed and SMEs.
For further information visit the AEAT´s website:
Together with the support to taxpayers, business continuity measures have been adopted, including security measures for the staff. Therefore desk-in assistance in the offices has been suspended and teleworking promoted. A plan for the gradual reincorporation to the workplace has been designed which pays attention to specific circumstances of certain officials (diseases, age, minor dependants) and reinforces hygienic and security rules.
Last but not least, the VAT zero rate will be temporarily applied to deliveries, imports and intra-community acquisitions of products to public entities, non-profit organizations and hospitals.
In case you have any document of information which you find worth to share regarding the actions, measures or concrete experiences in countering the crisis, please do not hesitate to upload it to the subpage focusing on Covid-19 Crisis Support on IOTA website in order to share it with other members.