State of alarm: Tax deadlines, procedures and deferments

On Saturday, 14 March, Royal Decree 463/2020 was published in the Official Journal of Spain, declaring a state of alarm to handle the health crisis caused by COVID-19 and entered into force on the same date. Said Royal Decree contains measures relating to calculating procedural and administrative time limits that have a particular impact on fiscal matters. On Friday, 13 March, Royal Decree-Act 7/2020 of 12 March was published in the Official Journal of Spain, approved by the Cabinet, adopting urgent measures to deal with the economic impact of COVID-19.