The various pieces of legislation published during the state of emergency, together with the statements by registrars and by the CNMV, have created a new exceptional regime governing numerous aspects of commercial companies. With the end of the state of emergency it becomes necessary to analyze the impact that the lifting of the declaration will have on the validity period of the various rules that have been approved.
The May 20, 2020 edition of the Official State Gazette (BOE) published the Decision of May 18, 2020 by the Revenue Department of AEAT (Spanish tax agency), amending the voluntary payment period for the tax on economic activities (IAE) for fiscal year 2020 (national and provincial amounts) and providing the place for payment of those amounts.
Andalucía has introduced a new legal regime for tourist accommodation in order to boost a sector  that has suffered from the consequences of the pandemic Among the measures adopted, it is worth to highlight  the new classification system; recovery of the ‘Grand Luxe’ rating; the possibility to use certain types of establishments, including student residences, temporarily as tourist accommodation; a new definition of tourist accommodation contract; or the inclusion of hostels as hotel establishments.