Royal Decree-Law 5/2021, of March 12, on extraordinary measures to support business solvency in response to the COVID-19 pandemic, is published in the BOE of March 13. Among these measures is 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 deferrals of tax debt payments corresponding to all those declarations-settlements and self-assessments whose submission and payment deadline ends between April 1 and April 30, 2021, the period during which no late payment interest will accrue is extended from three to four months.