Important notices

Information

• Tax measures to address the economic and social impact of COVID-19 (Law 14/2021 of 11 October)
• State aid nature of tax debt deferrals governed by Royal Decree-Law 7/2020 of 12 March and Royal Decree-Law 5/2021 of 12 March
• Main tax measures in the field of VAT included in RD-Law 34/2020 of 17 November on urgent measures to support business solvency and the energy sector, and in the field of taxation (BOE 28 November)
• Termination of the suspension of the tax deadlines since 30 May (Article 33 RD-Law 8/2020 and NinthAdditional Provision of RD-Law 11/2020) and resumption of administrative, limitation and expiry deadlines
• Taxation of imports of material for disaster victims
• New measures in response to the social and economic impact of COVID-19 (Royal Decree-Law 11/2020, of 31 March)