Spain

Value Added Tax

  • N/A

Corporate Income Tax

  • N/A

Social Security Contributions or Payroll Tax

  • Social Security contributions made by the employer will be suspended during the period of collective suspension of employment contracts for force majeure reasons.

Other relief measures

  • 6 month postponement (upon request) of tax debts which are due until May 30th. Only applies for Small and Medium Size companies and individual entrepreneurs.
  • Suspension and postponement of the deadline for payment of certain tax debts (not the ones self-liquidated by the taxpayers) which were due or have been notified as of March 18th.

Additional comments

  • Contrary to expectations, so far no measures have been passed to suspend or postpone the obligation to file tax returns due within the next few weeks (e.g. monthly and quarterly VAT or withholding returns or the Payment on Account of the Corporate Income Tax).