Periodical VAT returns are excluded from the special provisions foreseen in article 33 of the Royal Law-Decree 8/2020, which contemplates an extension of voluntary payment deadlines until the 30th of April (for existing liquidations)/the 20th of May (new ones) of taxes liquidated by the tax administration as a result of a voluntary or an executive procedure.
Source IVAconsulta
Latest Posts in "Spain"
- Understanding Spain’s Royal Decree 1007/2023: Digital Billing Records and Fiscalization Compliance
- Restored VAT Rates Boost Spain’s Revenue by €1.67 Billion Amid Strong Economic Growth
- Verifactu: progress in digitalization or new burden for companies?
- Understanding Spain’s Verifactu and SII: New E-Invoicing Rules and Business Obligations from 2026
- Canary Islands Updates IGIC SII Rules: New Reporting Fields Effective October 2025
