By Royal Decree-Law 19/2020, of May 26, which adopts complementary measures in agricultural, scientific, economic, employment, Social Security and tax matters to alleviate the effects of COVID-19 , published in the BOE on May 27, the period of non-accrual of late payment interest for deferrals of 52 of Royal Decree-Law 11/2020, of March 31, by which urgent complementary measures are adopted in the social and economic field to face COVID-19, is extended to four months.

Prior to this amendment, it was envisaged that no late payment interest would accrue during the first three months of the deferral.