Spain has published Ministerial Order HAC/320/2021 of 6 April 2021 in the Official Gazette, which introduces installment payment relief for individual taxpayers that were under the temporary employment plan (Expediente de Regulación Temporal de Empleo) in 2020, which was introduced to support employment in response to COVID-19. For such individuals with an income tax liability for 2020, the Order provides that tax payments may be made in six installments on the 20th of each month, with the f…