According to the just published Royal Decree 7/2020, small and medium-sized enterprises (in Spanish “Pymes”) may now apply for a deferred payment of their tax liabilities with due date between March 13th 2020 and May 30th 2020.
In this regard, “Pymes” are to be understood as enterprises with a business volume in the financial year 2019 not exceeding 6,010,12104 Euros.
What the proper tax returns refer to, these must still be submitted in due time. The Royal Decree is only allowing a deferred payment of up to six months (without any interest arising in the first three months). Also, the tax liabilities subject to deferral must not exceed 30,000 Euros; otherwise, guarantees shall be required.
In any case, we expect additional provisions to be published in the next days, which might as well include the postponement of deadlines for the submission of tax returns.