We commented in our last entry about the special measures adopted by the Spanish Government as regards the filing and payment of periodical VAT returns during the COVID-19 crisis, namely: None. Let’s remind the readers that 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 liqui...
