Royal Decree-Law 5/2021, of March 12, on extraordinary measures to support business solvency in response to the COVID-19 pandemic, among which the creation of direct aid for entrepreneurs and professionals whose annual volume of operations declared or verified by the Administration, in the Value Added Tax or equivalent indirect tax in 2020 has fallen by more than 30% compared to 2019.

On the other hand, for the deferrals of income from the tax debt corresponding to all those declarations-settlements and self-assessments whose deadline for presentation and payment ends from April 1 to April 30, 2021, it is extended from three to four months the period in which late payment interest will not accrue.