Royal Decree 537/2020 of 22 May extends the state of emergency in Spain declared for the management of the health crisis caused by Covid-19 until 7 June 2020. However, this Royal Decree informs of the end of the suspension of terms and interruption of time-limits. As a result, if the state of emergency were again extended it would no longer affect administrative and judicial proceedings.
Articles 8 and 9 of the new Royal Decree refer to procedural and administrative time limits:
Article 8. [Court] procedural time limits suspended under Royal Decree 463/2020 of 14 March. With effect from 4 June 2020, the suspension of procedural time limits will be lifted.
Article 9. Administrative time limits suspended under Royal Decree 463/2020 of 14 March. With effect from 1 June 2020, the calculation of the suspended administrative time limits will be resumed, or restarted, if so provided for in a regulation with the rank of law approved during the state of emergency and its extensions.
Therefore, as of 1 June 2020, the calculation of administrative deadlines before the SPTO that had been interrupted will be resumed, as is the case of oppositions or responses to official actions, and those terms that were suspended will be resumed, as is the case of the filing of ordinary administrative appeals or contentious-administrative appeals. The administrative deadlines that would have arisen during the state of emergency will be recalculated on their integrity.
Regarding Court proceedings, as of 4 June 2020, the procedural deadlines will be resumed and recalculated as from the beginning.
For more information, see full text of Royal Decree 537/2020 in this link https://www.boe.es/diario_boe/txt.php?id=BOE-A-2020-5243