Tax Measures Adopted Due to the COVID-19 Emergency. A General Overview

Authors: Domingo Jesús Jiménez-Valladolid De L’Hotellerie- Fallois


The health and economic crisis created by COVID-19 has posed some challenges to national tax systems. The primary reaction of Governments in terms of taxation was aimed at alleviating the consequences of lockdowns and restrictions. In this sense, most countries have adopted specific measures regarding tax procedures, postponing the submission of tax returns and the collection of tax debts. Nonetheless, there are other measures that have been adopted in the field of direct and indirect taxes that are relevant to support some economic sectors. Additionally, the measures adopted to fight COVID-19 have also had consequences in the application of tax treaties. In this report, I outline the main measures adopted by the eight participating countries and analyze the existing trends in the tax measures adopted by these jurisdictions in the fight against COVID-19.

Keywords: COVID-19, Pandemic, Tax measures