Expired electronic certificates will be allowed until August 1st
Spain continues in a state of alarm after the epidemiological expansion of COVID-19 throughout the territory. Given the economic and social impact of the virus, the Government has decided to introduce a series of measures to improve the health crisis situation.
In the tax area, the measures provided for in Royal Decree-Law 463/2020, of March 14th, stand out. This regulation allows the use of expired electronic certificates due to the situation caused by the pandemic. In addition, taxpayers who are in this situation, may use this type of certificate at the Electronic Office of the Tax Agency until August 1st.
The purpose of this procedure is to ensure social distancing and reduce the capacity of face-to-face care in the offices of the Tax Agency. In the event that an error occurs, the taxpayer must modify the system date to a date prior to the expiration of their certificate.
B Law & Tax
International Tax & Legal Advisors.