Certificate for digital signature in Spain. Obligatory from 2020
From 2 October 2020, the obligation for legal entities to interact with the Spanish public administration only by means of electronic signature will come into force definitively.
In the event that companies (including non-residents) have not requested a digital/electronic signature certificate by that date, they may receive notifications through an electronic letterbox opened ex officio by the administrative body wishing to notify an administrative act. This means that in such a case this type of notification may not reach the company in question and the right of appeal may be lost.
We therefore recommend that you check whether the company has a Spanish electronic signature and, if not, that you request one. If you have an electronic signature certificate, we recommend that you check its validity in order to prepare the renewal in time.
Foreign electronic signatures have not yet been approved by the Spanish Tax Agency or by the Spanish Social Security.
Spain . Tax deferral for micro-enterprises due to COVID's crisis
Due to the COVID's crisis, it had been approved an extension of the terms for Tax self-assessments related to Income Taxes and VAT with a deadline between March 13th and May 30th of 2020, provided the postponement does not exceed the amount of 30.000 €.
In such cases no default interests were accrued during the first three months of the deferment. The new Royal Decree-Law extends the exemption of interests to four months from the request of deferment.
Law Firm located in Madrid and Barcelona (Spain).