Royal Decree 465/2020 of 17th March
Tax return deadlines
The suspension of the terms and the interruption of the administrative periods established in the Royal Decree declaring the state of alarm will not be applicable to the tax periods, subject to special regulations, nor will it affect, in particular, the periods for the presentation of tax returns and self-assessments.
Therefore, the deadlines for filing tax returns and self-assessments are not interrupted.
Resolution of 11th March 2020, by the AEAT Directorate
Assistance to taxpayers
The rule regulates the assistance to taxpayers and citizens in their telematic identification before the collaborating entities, when paying debts with credit and debit cards, through the non-advanced signature system with access key in a previous register (Cl@VE PIN system).
Order HAC/253/2020, of 3rd March
The models for Personal Income Tax and Wealth Tax for the 2019 fiscal year are approved, the place, form and deadlines for filing them are determined, the procedures for obtaining, amending, confirming and filing the draft Personal Income Tax return are established, and the general conditions and procedure for filing both by telematic or telephone means are determined.