RDL 19/2020: main commercial and tax changes


At Bové Montero y Asociados we summarise and analyse the main tax and commercial changes adopted in Royal Decree-law 19/2020, of 26 May 2020. These include changes to:

  • Deadlines for preparing and approving annual accounts
  • Filing annual accounts with the Commercial Register
  • Deferring tax liabilities
  • Filing Corporate Income Tax returns


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The team at Bové Montero y Asociados is at your service to clear up any doubts, and continue providing all the support you need.