The tax relief measures provided in Law 5/2020 include the following:

- Taxpayers that are unable to pay their tax debts as a result of the COVID-19 pandemic may request the deferral or splitting of the tax debt, without guarantees or late payment interest, even if the tax debt corresponds to withholdings, income on account, or tax penalties;

- Advance corporate tax payments are reduced to 20% of the previous year's tax liability for taxpayers with a financial year beginning between 1 July 2019 and 31 May 2020;

- The tax base for VAT is reduced by rental (lease) income not received due to rent relief measures for business premises (provided in separate measures of Law 5/2020);

- Rental (lease) income not received due to rent relief measures for business premises is excluded from the tax base for corporate tax, non-resident income tax, and personal income tax, while related expenses remain deductible;

- Administrative deadlines for the processing all types of files and for fulfilling obligations of any nature are suspended from 14 March 2020 until the state of emergency is lifted; and

- Statute of limitations and expiration periods are suspended from the date of the Law's entry into force until the state of emergency is lifted.