Administrative deadlines are suspended due to the state of alarm but deadlines for filing tax returns and self-assessments are not interrupted
On March 14, Royal Decree 463/2020 was published, declaring a state of emergency to manage the health crisis situation caused by COVID-19, which establishes:
Terms and deadlines for processing procedures for public sector entities are suspended and time limits are interrupted. The calculation of the deadlines will resume when this Royal Decree or, where applicable, its extensions, cease to be in force.
The limitation and expiration periods for any actions and rights shall be suspended during the period of validity of the state of alarm and, where applicable, any extensions adopted.
However, the suspension of the terms and the interruption of the administrative deadlines established in the Royal Decree declaring the state of alarm will not apply to tax deadlines, subject to special regulations, nor will it affect, in particular, the deadlines for the submission of 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.