In view of the technical incidents arising from the electricity crisis that has triggered widespread interruptions in supply throughout the Iberian Peninsula and some areas of southern France, which occurred on April 28, in order to reverse the difficulties in citizens complying with their tax and customs obligations and to guarantee the normal development of procedures within the scope of the State Tax Administration Agency, in application of article 32.4 of Law 39/2015, of October 1, Law 39/2015, of October 1, of the Common Administrative Procedure of Public Administrations, the deadlines expiring on April 28 or 29 are declared extended until Wednesday, April 30, 2025 for the:

1. Submission of declarations and settlements, as well as communications or other formal obligations.

2. Submission of allegations and presentation of evidence in tax and customs enforcement procedures, as well as in responding to requests.

3. Making payments.

4. Filing of appeals for reconsideration.