Spain has published Decree-Law 5/2021, which was approved by the Council of Ministers on 12 March 2021. The Decree-Law contains extraordinary measures to support business solvency in response to the COVID-19 pandemic. One of the main direct tax measures of the Decree-Law includes flexible terms for the deferral of tax debts for up to 6 months, with no late payment interest for the first 4 mont…