In accordance with Royal Decree-Law 14/2020, of April 14, which extends the deadline for the submission and payment of certain tax returns and self-assessments, the deadlines for submission and payment of tax returns and self-assessments whose due date occurs after April 15 are extended until May 20. ⁽¹⁾ and until May 20, 2020 for the following taxpayers :

• obligated with a trading volume not exceeding 600,000 euros in 2019. For these purposes, the volume of operations will be that provided for in article 121 of the VAT Law, and failing that when there is no obligation to present declarations related to VAT (for example in the case of exclusively exempt operations provided for in the third paragraph of article 71.1 of the RIVA or in the case of the special regime of the equivalence surcharge), the Net Amount of the Turnover of the Corporate Tax or the equivalent in the case of the Personal Income Tax.

• In the case of those obliged to pay that are considered public administrations, including Social Security, it will be a necessary requirement that their last approved annual budget does not exceed the amount of 600,000 euros.

In these cases, direct debit may be made until May 15, 2020, inclusive. The account will be charged on May 20, 2020.

For direct debits made up to April 15, 2020, the account will be charged on May 20, 2020.

The extension of the deadlines for submission and payment will not apply:

• To tax groups that apply the special tax consolidation regime regulated in Chapter VI of Title VII of Law 27/2014, of November 27, on Corporate Tax, regardless of their net turnover, or to groups of entities that pay taxes under the special regime for groups of entities of Value Added Tax regulated in Chapter IX of Title IX of Law 37/1992, of December 28, on Value Added Tax, regardless of their volume of operations.

• To the presentation of declarations regulated by Regulation (EU) No. 952/2013 of the European Parliament and of the Council, of October 9, 2013, which approves the customs code of the Union and its implementing regulations.

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⁽¹⁾ Entry into force of Royal Decree-Law 14/2020, of April 14, which extends the deadline for the submission and payment of certain tax returns and self-assessments.^(Back)