Taxation and COVID-19: Spanish Report
Authors: F.D. Martínez Laguna
This country report focuses on the main tax measures adopted to tackle some of the consequences caused by the pandemic in Spain, as well as on the interpretation of different pieces of tax law in this regard. In doing so, this country report is structured according to the main sections proposed in the questionnaire. The introduction provides an overview of the main effects and figures of the pandemic in Spain from a health, economic and social perspective, as well as general measures adopted to ease their consequences (e.g. lockdown). After that, this report deals with specific di- rect and indirect tax measures, (sections 2 and 3, respectively), and with procedural tax measures (section 4). To a certain extent, the latter measures have probably been the most relevant from a tax perspective in terms of alleviating the economic needs for both individuals and corporations. Lastly, international tax aspects of the pandemic (section 5) and post-COVID-19 tax measures – not necessarily related to COVID-19 issues (section 6), are also under brief consideration.
Keywords: Taxation, Indirect, Taxation, Direct Taxation