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Clifford Chance

Clifford Chance

Briefings

Extraordinary tax measures in Spain to address the economic and social impact of Coronavirus

29 April 2020

To address the impact of the COVID-19 virus and the exceptional situation in Spain, several tax measures have been approved in the form of Royal Decrees-Law.

These measures are largely designed to ensure the liquidity of the system by extending the payment deadlines for certain tax debts and provide some flexibility for the deferral of certain tax debts and regarding the timeframes for completing tax procedures.

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