6533b852fe1ef96bd12abdae

RESEARCH PRODUCT

Los plazos para interponer recursos y de determinados procedimientos y actos tributarios durante el Estado de Alarma.

Fernando Hernández-guijarroVicente Gomar Giner

subject

:CIENCIAS JURÍDICAS [UNESCO]ProcedimientosAlarm statusTax returnsUNESCO::CIENCIAS JURÍDICASPlazos tributariosDeclaraciones tributariasEstado de alarmaTax deadlinesECONOMIA FINANCIERA Y CONTABILIDADProceduresResourcesRecursos

description

[EN] Royal Decree 463/2020, of March 14, declared the state of alarm as a consequence of COVID-19. From this declaration, a series of royal decree-laws have followed one another that have introduced a series of changes in the financial system to adapt the tax obligations to the health crisis situation. In this sense, the deadlines for filing resource, the forms and deadlines for filing and paying declarations and self-settlement have been modified, as well as certain procedures and acts while this exceptional regime lasts. In this study we are going to analyze the adoption of these measures and their accommodation in Tax Law.

yearjournalcountryeditionlanguage
2020-05-01
https://hdl.handle.net/10550/78491