Spain Provides Tax Return and Self-Assessment Deadline Extension for Smaller Taxpayers Due to COVID-19

Spain has published Decree-Law 14/2020 of 14 April 2020 in the Official Gazette, which provides deadline extensions for smaller taxpayers due to COVID-19. The Decree-Law provides that for taxpayers with turnover not exceeding EUR 600,000 in 2019, the deadlines for the submission of tax returns and self-assessments are extended to 20 May 2020 where the standard deadlines fall between 15 April and 20 May 2020. This applies for state tax obligations in general, including corporate income tax an…