Spain, in response to the situation caused by the Coronavirus, is carrying out legislative updates to support individuals and businesses in fighting the consequences of this pandemic. The Royal Decree 11/2020 from 31st March, brings into effect urgent social and economic measures to combat Covid-19.

The appeal deadline

The calculation of the time limit for bringing administrative appeals or to urge other procedures for challenging, claiming, conciliation, mediation and arbitration to replace them in accordance with the provisions of the laws, in any proceedings from which adverse effects or taxation may arise for the data subject, shall be counted from the business day following the date of completion of the declaration of the State of Emergency.

This calculation shall be irrespective of the time that has elapsed since the notification of the administrative action under appeal or challenge prior to the declaration of the State of Emergency. This is without prejudice to the effectiveness and enforceability of the administrative act under appeal or challenge.

In the tax field, since 14 March 2020, the date of entry into force of Royal Decree 463/2020 declaring the State of Emergency until 30th April 2020, the deadline for bringing re-orders or administrative economic claims governed by Law 58/2003 of 17th December, General Taxation, and its development regulations will begin to be counted from 30th April 2020. It shall apply in the following cases:

  • Cases where the one-month period to appeal had been initiated from the day following the notification of the contested act or decision and had not expired on 13th March 2020.
  • Cases where the administrative act or decision under appeal or complaint has not yet been notified.
  • Replenishment resources and claims that, in the tax field, are regulated by the consolidated text of the Law regulating Local Finances, approved by Royal Legislative Decree 2/2004, of March 5th.

Certain procedures and acts

The Ninth Additional Provision provides that the period from the entry into force of RD 463/2020 declaring the alarm status, i.e. from 14th March 2020 to 30th April 2020 shall not count for the following purposes:

  • For the purposes of the maximum period for the implementation of decisions of economic-administrative bodies.
  • For the purpose of calculating the limitation periods and expiry of any actions and rights covered by the tax legislation that will be suspended during this period from 14th March to 30th April 2020.

These measures will apply to the procedures, actions and procedures governed by the provisions of Law 58/2003, of December 17th, General Tax, and its regulations development and that are carried out and processed by:

  • The State Tax Administration Agency.
  • The Ministry of Finance.
  • The tax authorities of the Autonomous Communities.
  • The Tax Administrations of the Local Authorities, as well as those governed by the consolidated text of the Law Regulating Local Finances, approved by Royal Legislative Decree 2/2004, of March 5th.

Article 33 of Royal Decree-Law 8/2020 of 17th March of extraordinary urgent measures to address the economic and social impact of Covid-19, in relation to the suspension of time limits in the tax field, will apply to other resources of a public nature.

Finally, the twelfth Final Provision provides that, in general, the measures provided for in this royal decree-law will remain in force until one month after the end of the validity of the declaration of the alarm state. However, those measures provided for in this royal decree-law that have a certain period of duration will be subject to it.

Without prejudice to the above, the validity of the measures provided for in this royal decree-law, after assessing the situation, may be extended by the Government by royal decree-law.

The Coronavirus crisis is causing businesses to face huge challenges and, in this context, reliable and up-to-date information is essential. At Auxadi, we are exports in providing accounts, tax compliance and international payroll management to our clients. If you would like us to expand on the above information, please do not hesitate in getting in touch with us.

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Marta Reguera

Marta Reguera
Director Tax Support

Augusto Berutich
Director. Head of Tax

All information contained in this publication is up to date on 2020. This content has been prepared for general guidance on matters of interest only, and does not constitute professional advice. You should not act upon the information contained in this chart without obtaining specific professional advice. No representation or warranty (express or implied) is given as to the accuracy or completeness of the information contained in this content, and, to the extent permitted by law, AUXADI does not accept or assume any liability, responsibility or duty of care for any consequences of you or anyone else acting, or refraining to act, in reliance on the information contained in this chart or for any decision based on it.