Spain has published Decree-Law 19/2020 of 26 May 2020 in the Official Gazette, which provides additional measures to mitigate the effects of COVID-19. The Decree-Law entered into force on 28 May 2020.
One of the main tax measures concerns annual financial statements (accounts) and includes that if a company has not been able to approve their financial statements by the deadline for the tax return (25 July), due to COVID-19, they should file a self-assessment return based on available accoun…