## [COVID-19: Filing and payment deadline extended for tax returns of small and medium-sized companies and the self-employed](/pt/en_GB/new/covid-19-filing-and-payment-deadline-extended-tax-returns-small-and-medium-sized-companies-and)
# COVID-19: Filing and payment deadline extended for tax returns of small and medium-sized companies and the self-employed
Spain - 04 / 15 / 2020
Spain Tax Alert
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**On April 15, 2020, the Official State Gazette -BOE- published Royal Decree-Law 14/2020, of April 14, 2020, extending the filing and payment deadline for certain tax returns and self-assessments. This extension benefits small and medium-sized companies and the self-employed, and relates to returns to be filed between April 15 and May 20, 2020.**
The extension has been defined as follows:
**1.** Level of government: the deadline is extended for tax obligations falling within the powers of the central government.
**2.** Eligible taxpayers: to benefit from this extension, taxpayers must have had revenues of €600,000 or lower in 2019. For taxpayers with public authority status, including the social security authorities, their latest approved annual budget cannot go above €600,000.
Expressly excluded are:
**a.** Tax groups for corporate income tax purposes, no matter what net revenue figures they had.
**b.** Groups of companies taxed under the special VAT grouping scheme, no matter what revenues they had.
**3.** Eligible returns: tax returns and self-assessments with filing dates between April 15 and May 20 2020. Excluded are the declarations governed by Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code or its implementing legislation.
**4.** Extension of time period: eligible returns and self-assessments may be filed until May 20, 2020, unless payment by direct debit has been chosen, in which case the deadline is extended until May 15, although the charge to the account will be made on May 20.
[Tax](/pt/en_GB/tags/tax), [Spain](/pt/en_GB/tags/spain)
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