On 30 April 2021, the Tax authority declared that taxpayers may file their 2021 income tax declaration until 31 May 2021, as a way to facilitate compliance with this tax responsibility, which occurs in a period marked by the health emergency and its economic consequences.
On 27 April 2021, during the COVID-19 outbreak, the Tax Authority announced to extend the deadline for the payment of income tax until 30 June 2021 for special regime to encourage investment, working capital and liquidity of SMEs, called “Pro Pyme Regime”. However, micro, small and medium-sized companies are still required to submit the corresponding tax return by 30 April 2021. For this, the SII will waive 100% interest for taxpayer returns that are presented within 30 April 2021.
