One of the main consequences of the pandemic is the collapse of administrative procedures. Until now, companies were required to have approved their annual accounts before filing the Corporate Tax return. However, due to COVID-19, the Administration has allowed self-assessment to be filed in July this year without having done so. If this is your case, you should know that you are obliged to file the return again before November 30, in this case with the annual accounts already approved. In Asesoria Arteaga we present it to you with all the guarantees.