Having issued Royal Decree 463/2020, of March 14, declaring a state of emergency to manage the health crisis caused by COVID-19 and considering that the current health crisis is causing a serious negative economic and social impact due to the paralysis of activity, the duration of which, a priori, is indeterminate, it is necessary to adopt flexible measures to comply with the tax obligations of companies, self-employed workers and citizens with the Local Administration.
In this regard, the Councillor for Finance has issued a Resolution to the effect that settlements of public law revenues, including non-periodic taxes, payment installments and deferrals of payment of tax debts, royalties, rents, settlements of ICIO, capital gains, building permit fees, penalties, etc.) that have been notified to date and whose due dates are effective during the period of the state of alarm, are automatically deferred for a period of three months without interest, from their due date.
The measure is being adopted to provide greater flexibility for citizens, self-employed workers, and companies that have received notifications with an expiration date within the state of emergency period. The notification is automatically postponed for a period of three months without interest. The measure affects approximately 500 taxpayers who had been notified prior to the emergency decree and is valued at approximately €300,000. At the same time, notifications of public law payment settlements to taxpayers have been suspended until the health crisis is resolved and the state of emergency ends.
Regarding periodic taxes such as IBI (property tax), garbage collection, etc., the tax calendar has been modified, extending the voluntary payment period, with the new deadlines shown in the attached table.
In short, all municipal taxes that were due from the declaration of the state of emergency until the next three months have been postponed or delayed, with the exception of the vehicle tax, which ends its voluntary phase on May 5, as it is a periodic and registered tax that was already due.