Today the BOE publishes Royal Decree-Law 14/2020, of April 14, which extends the deadline for the presentation and entry of certain tax declarations and self-assessments.
It establishes certain measures that allow taxpayers to voluntarily comply with their tax obligations, taking into account the great limitations that are being carried out in terms of mobility, which makes such compliance difficult or impossible in many cases.
The sole article provides, for the taxes indicated, the extension of the deadline for presentation and entry of tax declarations and self-assessments whose expiration occurs from the entry into force of this royal decree-law and until May 20 2020. This measure will be applied to those taxpayers who have a volume of operations not exceeding 600,000 euros for the purposes of Value Added Tax. The measure will also be applicable to public administrations, although in this case due to the configuration of these taxpayers, the volume of their budget will be taken as a threshold.
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