##  [Tax Newsletter - April 2020 | COVID-19 Legislation](/pt/en_GB/new/tax-newsletter-april-2020-covid-19-legislation) 

# Tax Newsletter - April 2020 | COVID-19 Legislation





Spain - 05 / 09 / 2020

















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**CENTRAL GOVERNMENT AND AUTONOMOUS COMMUNITY LEGISLATION**

Durante el último mes se ha seguido publicando normativa estatal y autonómica para paliar los efectos económicos derivados de la crisis sanitaria. Se puede acceder a esta normativa y a las alertas que hemos ido publicando en el siguiente enlace: [acceda aquí](https://www.garrigues.com/es_ES/noticia/covid-19-mapa-interactivo-para-el-acceso-la-normativa-y-las-alertas-y-comentarios-de).

**LOCAL REGULATIONS**

También los gobiernos municipales han ido aprobando medidas especiales, de aplazamiento o incluso estableciendo bonificaciones en algunos tributos locales, como informábamos en nuestra alerta de 27 de marzo ([acceda aquí](https://www.garrigues.com/es_ES/noticia/covid-19-diversos-ayuntamientos-de-espana-anuncian-y-aprueban-medidas-tributarias)).

Del último mes, destacamos el proyecto del Ayuntamiento de Madrid por el que se propone modificar las ordenanzas fiscales del IBI y del IAE, planteando establecer, para el año 2020, sendas bonificaciones del 25% en ambos impuestos cuando se cumplan determinados requisitos.

El contenido de esta medida ha sido objeto de análisis en nuestro [Alerta de Tributario de 30 de marzo de 2020](https://www.garrigues.com/es_ES/noticia/covid-19-se-bonifican-el-ibi-y-el-iae-en-madrid-para-incentivar-el-mantenimiento-del-empleo).

**OTHER LEGISLATION OF INTEREST**

**COVID-19: The use of the CL@ve PIN system for paying debts with credit or debit cards has been brought forward to June 1, 2020**

The April 21, 2020 edition of the Official State Gazette (BOE) published the Decision of April 15, 2020, by the Directorate General of AEAT (the Spanish Tax Agency), to allow credit and debit cards to be used for payment of tax debts.

A decision dated March 11, 2020 allowed credit or debit cards to be used for payment transactions made on AEAT's website, where the person liable for payment is an individual and accesses the website using the non-advanced electronic signature system with a password obtained in an earlier user registration (Cl@vePIN system). The decision allowed this option to take effect for payments on AEAT’s website on or after June 15, 2020.

As a result of the exceptional situation caused by the health crisis, however, in a decision dated April 15, 2020 this payment option was brought forward to become available on June 1, 2020.









[Tax](/pt/en_GB/tags/tax), [Spain](/pt/en_GB/tags/spain)





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 This publication is provided for information purposes only and does not constitute legal advice or advice of any other kind. It does not seek to offer a comprehensive summary of the legislation and developments to which it refers nor to cover all published material, but rather to provide an overview of selected topics. It is therefore recommended that the official texts be consulted and specific professional advice be sought. Garrigues does not accept any liability for the use made of this information and assumes no obligation to update it after publication.



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