Government measures in key jurisdictions 2nd edition final pages - Flipbook - Page 91
Spain
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Litigation
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Likewise, measures related to the suspension of the eviction procedures as well as the
removals of judicial releases for vulnerable households without alternative housing
have been introduced.
•
Finally, besides the above regulations introduced by the Spanish government to mitigate
the economic impact regarding the COVID-19, the undertakings that need to bear rental
payments while their business are closed (retailers, in particular) are requesting to their
landlords, on a general basis, rent free periods regarding their lease agreements given
the extraordinary nature of the health emergency resulting from COVID-19, based on the
force majeure and hardship (rebus sic stantibus) applicable case law.
•
For more information please visit: Royal Decree-Law 8/2020 of March 17, 2020 launches
urgent and extraordinary measures to confront the economic and social impact of
COVID-19, and COVID-19: Key new legislation introduced in Royal Decree-Law 11/2020
•
Suspension of procedural and administrative terms, statutes of limitations and
time bars: Additional provision two of Royal Decree 463/2020, of March 14 (“RD
463/2020”) states that for all court orders under procedural laws, the time limits
have been suspended and the terms have been interrupted. These time periods
will resume when RD 463/2020 or any of its extensions cease to be in force. This
interruption will not apply in the cases specifically mentioned in the RD 463/2020.
•
For more information please visit: COVID-19 - Royal decree declaring situation
emergency, Companies facing the COVID-19 crisis and COVID-19: Key new
legislation introducedin Royal Decree-Law
•
Suspension of certain tax terms:
Are the courts
operating?
Tax
– Terms and deadlines for all the procedures in progress against the AEAT have been
suspended during the state of emergency. The authorities are allowed, however, to
carry on with ordinary conduct of tax procedures, to order and carry out any steps
they consider absolutely necessary and to serve notifications, demands, requests for
information or grant terms for audit of files and comments. In this case, the terms for
fulfilment of these steps by the taxpayer have been extended until April 30 or May 20,
2020, depending on the case concerned.
Has any new
legislation been
introduced in light
of COVID-19?
– Deadlines for filing tax returns and paying regular taxes (such as withholding taxes,
prepayments, VAT, etc.) have not been extended, unless the deferral explained above
is applicable. More information can be found here.
•
Extension of the filing and payment deadline for certain tax returns and
self-assessments: This extension benefits small and medium-sized companies and the
self-employed, and relates to returns to be filed between April 15 and May 20, 2020. It
applies to taxpayers that had revenues of €600,000 or lower in 2019. For taxpayers with
public authority status, including the social security authorities, their latest approved
annual budget cannot go above €600,000. Exemption in relation to transfer and stamp
tax for mortgage transactions.
•
VAT and custom duties exemption: For imports of any goods necessary for medical
treatment of individuals affected by COVID-19 and for avoiding the spread of viruses.
In addition, a 0% VAT rate is established temporarily (until July 31, 2020) for domestic
Government measures in key jurisdictions
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