Although, as we mentioned in a former entry, no especial provisions have been adopted by the central Government as regards the extension of deadlines for the filing and payment of VAT returns, it must be remembered that companies operating in certain Spanish Autonomous Regions having full competences for the management of indirect taxes having to be declared in said territories, would benefit from the provisions that such regional administration may have adopted as a result of the COVID-19 crisis.
This is the case for:
- Companies operating in the Canary Islands when obliged to charge IGIC (a regional sales tax similar to VAT), which periodical returns deadlines have been extended.
- Companies operating in the autonomous city of Ceuta when obliged to charge IPSI (a local B2C sales tax ), which periodical returns deadlines have been extended.
- Companies operating in the autonomous city of Melilla when obliged to charge IPSI (a local B2C sales tax ), which periodical returns deadlines have been extended.
- Companies operating through a permanent establishment in any of Vasque provinces of the Vasque Country, which periodical returns deadlines have been extended:
- Companies operating through a permanent establishment in Navarre (which have full competences for the managing of the VAT), which periodical returns deadlines have been extended.