Corona – payment of VAT returns under a declared emergency

Periodical VAT returns are excluded from the special provisions foreseen in article 33 of the Royal Law-Decree 8/2020, which contemplates an extension of voluntary payment deadlines until the 30^th of April (for existing liquidations)/the 20^th of May (new ones) of taxes liquidated by the tax administration as a result of a voluntary or an executive procedure.

Source IVAconsulta