The new Plastic Tax is an environmental and indirect tax, which will be levied to private or legal persons that manufacture, import or acquire from another EU state non-reusable plastic packaging to be used on the Spanish market.
Non-reusable plastic packaging includes the one designed to contain, protect, manipulate, distribute and present merchandise containing plastic.
Spanish Government has approved Royal Decree Law 14/2020, of 14 April 2020, which establishes an automatic extension of deadlines in case of SMEs (whose turnover volume has not exceeded 600,000 € in 2019) for the filing and payment of all tax returns (including VAT returns) with a deadline between 15 April and 20 May.
Provisional instructions for requesting deferrals in accordance with the rules of liquidity facilitation for SMEs and self-employed workers as established in Royal Decree-Law 7/2020, of 12 March
14 March 2020, The Spanish Government published its RD 463/2020 whereby it officially declares the “State of Alarm” for managing the sanitary crisis in all the territory of the country. Initial duration of 15 calendar days (can be extended if necessary).
The Spanish Tax Authority published the following statement:
EXTENSION OF DEADLINES IN TAX PROCEDURES
“Deadlines in tax procedures will be extended by means of an imminent legislative change. Do not worry if you have pending proceedings. Up to the moment such legislative change is approved the Tax Agency is fully conscious about the situation and will not consider the deadline missed. All visits can be postponed, we will call you to communicate a new date for your visit.”
Please be informed that Order HFP / 36/2018, of January 18, establishing certain provisions related to the Intrastat System in order to unify and adapt the national Intrastat to the EU’s regulations, entered into force on March 1, 2018.Read More »
Michaela Merz 