Reinstatement of the “accounting moratorium”

On 9 April 2025, Royal Decree-law 4/2025, of 8 April, on urgent measures in response to the tariff threat and to relaunch trade was published in the Official State Gazette (BOE).

RDL 4/2025 aims to address the tariff war recently announced by the US administration and to limit the economic impact it may have on the Spanish economy. It seeks to mitigate the negative consequences of the tariff shock by encouraging productive investment and facilitating liquidity and export activity for affected companies. Among the measures adopted is the reinstatement of the “accounting moratorium”, which is regulated in Article 6.

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