15th April 2020
Those tax returns corresponding to the first quarter of 2020 due for presentation on the 15th April have been extended to the 15th May. The tax payment will be charged to the bank account on the 20th May as opposed to the 20th April. This extension is applicable only to those businesses that have no exceeded 600.000 euros of turnover.
This extension will not be applicable to groups of Companies that are subject to the special tax consolidation regime regulated in Chapter VI of Title VII of Law 27/2014, of November 27, for Corporation Tax irrespective of their turnover.