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Extension of the deadline for the submission of certain tax returns and self-assessments

In accordance with Royal Decree-Law 14/2020, of 14 April, extending the deadline for the filing and payment of certain tax returns and self-assessments, the deadlines for the filing and payment of tax returns and self-assessments due on or after 15 April are extended until 20 May (1) and until 20 May 2020 for the following taxpayers:

  • Taxpayers with a turnover of no more than 600,000 euros in 2019.For these purposes, the transaction volume will be that provided for in Article 121 of the VAT Law, and failing this, when there is no obligation to file VAT returns (for example in the case of exclusively exempt transactions provided for in the third paragraph of Article 71.1 of the RIVA or in the case of the special equivalence surcharge system), the net revenue for corporation tax or the equivalent in the case of personal income tax.

  • In the case of taxpayers that are considered public administrations, including the Social Security, it will be a requirement that their last approved annual budget does not exceed 600,000 euros.

In these cases, the direct debit can be made up to and including 15 May 2020.The account will be debited on 20 May 2020.

For direct debits made by 15 April 2020, the account will be debited on 20 May 2020.

The deadline extension for filing and payment does not apply:

  • To tax groups that apply the special tax consolidation regime regulated in Chapter VI of Title VII of Law 27/2014, of 27 November, on Corporate Income Tax, regardless of their net turnover, nor to groups of entities that pay tax under the special Value Added Tax regime for groups of entities regulated in Chapter IX of Title IX of Law 37/1992, of 28 December, on Value Added Tax, regardless of their volume of operations.

  • To the filing of returns covered by Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code and its implementing regulations.


(1) Date of entry into force of Royal Decree-Law 14/2020, of 14 April, extending the deadline for the filing and payment of certain tax returns and self-assessments.(Back)

Real Decreto-ley 14/2020, de 14 de abril,

por el que se extiende el plazo para la presentación e ingreso de determinadas declaraciones y autoliquidaciones tributarias.