Correct as of 23 April 2020
Extension of the deadline for submission:
Royal Decree-Law 14/2020 of 14 April was published extending by one month the deadline for presentation of all tax returns for April. Only for taxpayers with a turnover of less than €600,000 in 2019, thereby postponing, among other obligations, the presentation of the quarterly VAT return.
Moratorium on payment:
For those companies that in 2019 had a turnover of less than €6,010,121.04, there is the possibility of requesting an special deferral of the payment of all those tax returns whose deadline for presentation and payment is from 13 March 2020 until 30 May 2020, up to a global maximum of €30,000, without the need to provide guarantees.
0% rate for certain transactions involving goods required to combat the effects of COVID-19. (art.8 of RDL 15/2020):
From 23 April (1) until 31 July 2020, the 0 per cent VAT rate will be applied to supplies, imports and intra-community acquisitions of goods provided for in the Annex to the aforementioned RD Law, whose recipients are public law entities, clinics or hospital centres, or private social entities (art. 20.3 of the VAT Law).
These transactions will be documented on the invoice as exempt transactions. However, the application of a zero percent tax rate does not limit the right to deduct input VAT of the taxable person carrying out the transaction.
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