It is important to notice that what can be postponed is the payment of some taxes, not the submission of the tax forms.

The presentation deadline for the declaration corresponding to the First Quarter 2020 remains the same. 

However, the Law RDL 7/2020 against effects of Covid-19 crisis allows  the postponement of payments with extraordinary conditions. 

It can be differed the payment of any tax with a due declaration time between 13th of March until 30th of May.

The maximum period is 6 months, with the first 3 months interest free.

What tax forms can be postponed?

Quarterly IVA. ( form 303 ) 

Retentions (Forms 111, 115 , 123)

Income Tax ( Forms 130, 131)

Corporation tax ( Form 202)

In ordinary circumstances only form 303 in this list can be postponed. 

This postponement is not automatic and needs to be applied for.