The new regulation clarifies some of the issues regulated in previous Royal Decree-Laws. Specifically:

The period in which late payment interest is not accrued for extraordinary deferrals regulated as a result of COVID-19 is extended to four months.
Given that the deadlines for the formulation, verification and approval of the annual accounts were modified at the time, it is possible that on the date of filing the corporate income tax return these accounts may not yet have been approved. In this case, companies must file their return within the usual period according to the annual accounts available at that time. Subsequently, and at the latest until 30 November 2020, they will present the definitive self-assessment.
This settlement will be considered complementary if it results in a higher amount to be paid or a lower amount to be refunded than that derived from the first return, and late payment interest will accrue, but not late payment surcharges.
The period of three months for drawing up the annual accounts and other legally obligatory documents shall start to run from 1 June and not from the end of the state of alarm.