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Covid-19: outline of measures adopted by the Spanish Government
6 April 2020
Spain is currently undergoing a particularly complicated situation due to the COVID-19 virus. Madrid has been the most affected region in the country and over the last two weeks the Spanish Government has adopted measures for accounting, tax and employment which we outline below.
The Government has suspended the three month period from the end of the financial year for an auditor to compile the annual accounts, ordinary or abridged, individual or consolidated and, if legally required, the management report or other legally required documents. The suspension will last until the end of the state of emergency and will resume for another three months from that date.
With regards to taxation, the Spanish tax authorities haven’t adopted any measures concerning the deferment of tax return submissions. Consequently, tax returns must be submitted within the legally established deadline. However, measures have been adopted to allow the deferment of tax payments not exceeding EUR 30,000. The tax deferral will be granted for six months with a three month grace period.
In employment, the Spanish Government has ordered, with effect from 31 March, the total closure of non-essential activities. A recoverable paid period has been established, so workers won’t lose their salary but will have to recuperate hours after the state of emergency, before 31 December.
Our team in Spain has drawn on our technology background during these exceptional circumstances and we continue to provide uninterrupted services to our clients. Please get in touch if we can help you in any way.
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