Administrative deadlines are suspended due to the state of alarm but deadlines for submitting tax returns and self-assessments are not interrupted.

El 14 March, the Royal Decree was published 463/2020, by which the state of alarm is declared for the management of the health crisis situation caused by COVID-19, that establishes:

Terms are suspended and deadlines for processing procedures of public sector entities are interrupted. The calculation of the deadlines will resume at the time this royal decree loses validity or, if, the extensions of the same.

The prescription and expiration periods of any actions and rights will be suspended during the period of validity of the state of alarm and, if, of the extensions that will be adopted.

No obstante, the suspension of the terms and the interruption of the administrative deadlines established in the Royal Decree that declares the state of alarm, will not apply to tax deadlines, subject to special regulations, nor will it affect, en particular, to the deadlines for the presentation of tax returns and self-assessments