Subject to any changes that may result from the new expected legislative and administrative measures, the existing situation as regards the Spanish VAT obligations of non-resident companies operating in the Spanish territory, is as follows: Dead-lines: The second and third additional provisions of Royal Decree 463/2020 of 14 March, published at Official Gazette of the 14th March) declaring the estate of alarm due to the sanitary crisis of the COVID-19 (the Royal Decree) contemplates a general ...
