Skip to main content

Administrative deadlines are suspended due to the state of alarm but the deadlines for the submission of tax returns and self-assessments are not interrupted

On 14 March, Royal Decree 463/2020 was published declaring the state of alarm for the management of the health crisis caused by COVID-19, which States:

Terms are suspended and deadlines for the processing of procedures of public sector entities are interrupted.The deadlines shall resume when this royal decree or, where appropriate, the extensions thereof are no longer in force.

The prescriptions and expiry periods for any actions and rights shall be suspended for the duration of the state of alarm and, where appropriate, for any extensions taken.

However, the suspension of the terms and the interruption of the administrative deadlines set out in the Royal Decree declaring the state of alarm shall not apply to the tax deadlines, subject to special regulations, nor shall it affect, in particular, the deadlines for the filing 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.