Spain has published Decree-Law 14/2020 of 14 April 2020 in the Official Gazette, which provides deadline extensions for smaller taxpayers due to COVID-19. The Decree-Law provides that for taxpayers with turnover not exceeding EUR 600,000 in 2019, the deadlines for the submission of tax returns and self-assessments are extended to 20 May 2020 where the standard deadlines fall between 15 April a…