Tax moratorium for victims of Storm Kristin

In brief

Order No. 7/2026-XXV, of the Secretary of State for Tax Affairs, dated 7 February, has been published, which seeks to ensure that taxpayers with a tax domicile in the areas covered by the declaration of calamity, and, where applicable, their certified accountants, have suitable conditions to comply with their tax obligations. 

Under the Order, no surcharges or penalties will be applied for late fulfilment of tax obligations - both filing and payment - where the deadlines fell between 28 January and 31 March 2026. These obligations may be fulfilled by 30 April 2026. 

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