Spain has introduced several relief measures in response to the COVID-19 pandemic. Some of the main tax measures include:
- The statutory periods (time limits) for administrative tax procedures are suspended until the current state of emergency ceases to be effective;
- Flexible terms for the deferral of tax debts are provided for up to 6 months (first 3 months interest-free) for individuals and SME's with turnover not exceeding approximately EUR 6 million in 2019, which is available in respect …