This Royal Decree-Law extends the term for filing and payment tax returns and self-assessments whose deadline falls between April 15 2020 and until May 50,2020 until the same day May 05, 2020 (May 15, 2020 if the form of payment is by direct debit).

Filings regulated in Regulation (EU) No. 952/2013 of the European Parliament and of the Council, of October 9, 2013, of the EU customs code and implementing provisions are excepted.
Who can qualify for this extension? Taxpayers whose sales in 2019 does not exceed €600,000, except for:

• Corporation Tax Groups in special tax consolidation regime regardless of their net sales.
• VAT Groups under special VAT regime (Chapter IX Title IX of Law 37/1992) regardless of their volume of operations.