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21/03/2020

Taxation and State of Emergency by Covid-19. Electronic certificates expired.

Although as of Saturday, March 14, 2020, an exceptional situation known as the State of Emergency prevails throughout the Spanish territory, the Ministry of Finance through the Spanish Tax Agency has determined the following measures regarding current tax procedures and those that are initiated, as well as, the fulfillment and presentation of tax returns (i.e. self-assessments and other informative declarations).

For this reason, deCambraAbogados provides you with a brief summary of the main measures sanctioned and in force to date in the area of ​​taxation, as follows:

I. Sanctioned and current regulations

a) Royal Decree-Law 7/2020, of March 12, adopting urgent measures to respond to the economic impact of COVID-19.
b) Royal Decree 463/2020, of March 14, declaring the state of alarm.
c) Royal Decree 465/2020, of March 17, amending Royal Decree 463/2020, of March 14, declaring the state of alarm.
d) Royal Decree Law 8/2020 of March 17, on extraordinary urgent measures to face the economic and social impact of COVID19.
e) Order HAC / 253/2020, of March 3, which approves the models for the declaration of Personal Income Tax and Wealth Tax, fiscal year 2019.

II. Deadlines for tax returns

The deadlines for tax returns are not affected by the suspension of deadlines regulated in Royal Decree-Law 8/2020.

This means:

a) The deadline for filing Form 720. Information Return on assets and rights held abroad is maintained, as always, until March 31, 2020 inclusive.
b) The 2019 Income Tax (IRPF) and Wealth (Patrimonio) campaign are maintained, beginning on April 01 and ending on June 30, 2020. For those Tax returns with due amount and using bank transfer payment (direct debit), until 25 June 2020.
c) 2020 Taxpayers Calendar for Large Companies, SMEs and the Self-Employed is maintained as usual, namely:
i. VAT (Model 303).
to. Large companies - Monthly:
February 2020. Until March 30.
March 2020. Until April 30.
April 2020. Until June 1.
b. First quarter SMEs and Self-employed: from April 1 to 20, 2020.
ii. Income tax withholdings and payments on account and installment payments.
to. Large companies - Monthly (Model 111):
February 2020 from March 1 to March 20.
March 2020 from April 1 to April 20.
April 2020 from May 1 to May 20.
b. First quarter SMEs and Freelancers (Models 111 and 130): from April 1 to 20, 2020.
iii. Installment payments Corporate Income Tax.
to. Companies in the Consolidation Regime (Model 222).
b. General Regime (Models 202).
From April 1 to 20, 2020.
iv. Tax return assignment of houses for tourism purposes first quarter (Form 179): from 1 to 30 April.

III. Deferral of tax debts only for SMEs and Self-employed.

The deferral of the income of the tax debt corresponding to all those declarations-settlements and self-assessments whose deadline for submission and entry ends between March 12 and until May 30, 2020 whose amount is less than 30,000 Eur will be granted.

This postponement falls mainly on the following tax debts:

to. Those corresponding to tax obligations that must be met by the withholding agent or the person required to make payments on account, such as Personal Income Tax,
b. Those derived from taxes that must be legally passed on, unless it is duly justified that the fees paid have not been effectively paid, such as VAT and
c. Those corresponding to tax obligations that the obligor must make in installments of Corporation Tax.

It will be a necessary requirement for the granting of the postponement that the debtor is a person or entity with a volume of operations not exceeding 6,010,121.04 euros in 2019. In other words, these measures only apply to SMEs and the self-employed.

The conditions of the postponement will be the following:
i. The term will be six months.
ii. No default interest will be accrued during the first three months of the deferment.

IV. Suspension/extension of terms on procedures over the Sapnish Tax Agency.

Here, it is necessary to distinguish those procedures initiated and notified by the Sapnish Tax Agency before the publication of Royal Decree-Law 8/2020, of March 17 and after it.

That is, those procedures initiated and notified before and after March 18, 2020.

a) What terms benefit from the extension until April 30, 2020?
It must be deadlines for procedures opened prior to March 18, 2020 and which were not concluded by that date. Specifically, the following deadlines are extended:

i. The terms for the payment of tax debt in the voluntary and executive period, provided for in sections 2 and 5 of article 62 of the LGT.
ii. The expiration of the terms and fractions of the deferment and fractionation agreements granted.
iii. The terms related to the development of auctions and the adjudication of goods (articles 104.2 and 104 bis of the General Collection Regulation).
iv. The deadlines to meet requirements, seizure proceedings, requests for information with tax significance, and to formulate allegations before acts of opening of said process or hearing, dictated in procedures of application of taxes, sanctions or declaration of nullity, return of improper income, rectification of material errors and revocation.

b) What terms benefit from the extension until May 20, 2020?
It must be deadlines open from March 18, 2020, inclusive.
Specifically, the following deadlines are extended:

i. The terms for the payment of tax debt in the voluntary and executive period, provided for in sections 2 and 5 of article 62 of the LGT.
ii. The expiration of the terms and fractions of the deferment and fractionation agreements granted.
iii. The terms related to the development of auctions and the adjudication of goods (articles 104.2 and 104 bis of the General Collection Regulation).
iv. The deadlines to meet requirements, seizure proceedings, requests for information, and to make allegations before acts of opening of said procedure or hearing.

However, the term will end on a date later than May 20, 2020 if this results from the application of the general rule.

Finally, for those taxpayers whose electronic certificate has expired or is due to expire, the AEAT permits the use of expired certificates on its e-Office in accordance with the provisions of Royal Decree 463/2020, of 14 March.
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So far we have provided you with information regarding Taxation and State of Emergency due to COVID-19.

Please, do not hesitate to contact us for any additional information or to proceed to defer payment of your tax returns according to the procedure established for this purpose.



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