Postponement of the 1st Special Payment on Account (PEC) from 31 March to 30 July.

Extension of the delivery of Model 22 (IRC Declaration + Payment/settlement) to 31 July.

Extension of the first Payment on Account and the first Additional Payment on Account from 31 July to 31 August.

Reinforcement of information on electronic services that can be used by taxpayers as an alternative to going in person to the finance services.

General meetings of commercial companies, associations or cooperatives that must take place by legal or statutory imposition can be held until 30 June 2020.

Social security contributions reduced to 1/3 in the 2nd quarter of 2020, with the remaining 2/3 being paid as of the 3rd quarter (benefit plan may be agreed).

• Applicable to companies with up to 50 employees and companies with up to 250 jobs, which show a reduction in turnover of at least 20%.)

Payment of VAT and IRC and IRS Withholdings may be paid in installments, up to a limit of 6 months (with the application of late payment interest only in the last 3 months).

• Applicable to self-employed and companies with a turnover of up to 10 million euros in 2018 or with activity starting from January 2019 and other companies provided that they register a decrease in turnover of at least 20% in the average of the 3 months prior to the month in which it exists the obligation (compared to the homologous period).

Suspension for 3 months, the execution processes in the tax and contributory area, which are in progress.