07 APR 2021

From 7 April to 30 June 2021, all taxpayers can file their income tax return for the 2020 tax year. Those persons who have obtained income in excess of the limits set out below in 2020 will be required to do it.

On the other hand, special attention will have to be paid to the new features affecting this year's tax return, marked by the economic effects of the current pandemic, including the situation of more than one payer for taxpayers who have received ERTE benefits during 2020.
We detail, below, this and other new developments here:
Who has to file a tax return?


The new audit regulation provides for fines for companies that fail to submit annual accounts.

This year, companies that have to submit their annual accounts should pay attention to the new regulations of the Accounts Auditing Law (RD 2/2021, of 12 January). The new regulation, in force since 1 February, establishes a series of measures to strengthen and speed up the sanctioning procedure against companies that fail to file their annual accounts.

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