Fiscal Actions Taken in Spain as a Result of COVID-19 and Proposals for the Future Cover Image
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Măsuri fiscale luate în Spania ca efect al COVID-19 și propuneri pentru viitor
Fiscal Actions Taken in Spain as a Result of COVID-19 and Proposals for the Future

Author(s): Marta González Aparicio
Subject(s): Law, Constitution, Jurisprudence, Civil Law, Commercial Law
Published by: Editura Hamangiu S.R.L.
Keywords: COVID-19; Tax; Personal Income Tax; Corporate Tax; Value Added Tax; Tax Procedures;

Summary/Abstract: The COVID-19 pandemic has created a new international scenario, with new challenges and difficulties that legal operators must face. These difficulties are manifested not only in the health field but also in the economic one. Actions approved by governments in the field of taxation play an essential role in approaching these problems. The reduction of fiscal pressure, especially on self-employed workers and companies, and the easing of tax payments, is currently an essential need. Although the Spanish Government has taken steps in this regard, they are not sufficient to address the problem. For this reason, in this paper, the actions taken are exposed, but different fiscal measures are also proposed, the approval of which would be highly recommended in the future.

  • Issue Year: III/2020
  • Issue No: 2
  • Page Range: 27-34
  • Page Count: 8
  • Language: English