Administrative deadlines are suspended due to the state of alarm but deadlines for submitting tax returns and self-assessments are not interrupted.
On March 14, Royal Decree 463/2020 was published, declaring the state of alarm for the management of the health crisis situation caused by COVID-19, which establishes:
Terms are suspended and deadlines for processing procedures of public sector entities are interrupted. The calculation of the deadlines will resume at the moment in which this royal decree or, where appropriate, its extensions lose validity.
The prescription and expiration periods of any actions and rights will be suspended during the period of validity of the state of alarm and, where appropriate, the extensions that are adopted.
However, the suspension of the terms and the interruption of the administrative deadlines established in the Royal Decree that declares the state of alarm, will not apply to tax deadlines, subject to special regulations, nor will it affect, in particular, deadlines for submitting tax returns and self-assessments
- Real Decreto 465/2020, de 17 de marzo,
por el que se modifica el Real Decreto 463/2020, de 14 de marzo, por el que se declara el estado de alarma para la gestión de la situación de crisis sanitaria ocasionada por el COVID-19.
- Real Decreto 463/2020, de 14 de marzo,
por el que se declara el estado de alarma para la gestión de la situación de crisis sanitaria ocasionada por el COVID-19.