Spain has published Royal Decree-Law 22/2020 of 16 June 2020 in the Official Gazette. While the Decree-Law mainly concerns the regulation of a COVID-19 Fund, it also includes amendments to the General Tax Law (Law 58/2003) to allow tax procedures between the tax administration and taxpayers to be carried out through digital systems, including videoconference or another similar system. Such systems must allow bidirectional and simultaneous communication of images and sound and guarantee the safe transmission and reception of documents that, where appropriate, reflect the result of the actions carried out. The use of such digital systems will be determined by the tax administration and requires the agreement of the taxpayer in relation to their use.
Royal Decree-Law 22/2020 entered into force on 17 June 2020, the date it was published.
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