Information on new tax measures due to the crisis
Due to the extraordinary situation we are experiencing, at Emiral we consider it necessary to inform about the tax measures established by the government.
Regarding the presentation of liquidations
- Until 1 June 2020, provided that there is no obligation to submit telematically and the voluntary submission deadline is before 1 June 2020.
- Period of February, until 14/4/2020 if they have obligatory telematic presentation.
- An extension of 15 days is granted for the payment of liquidations with respect to the legal period established for those liquidations that expire as of 16/03/2020. Therefore, the liquidations to be paid corresponding to the periods of March, April, May and those corresponding to Q1/20 are affected.
Regarding the tax debt
- Affected: Self-employed,SMEs and micro-enterprises for presentations whose voluntary period ends between 16/3/2020 and 1/6/2020.
- The deadline for requesting the postponement is from 16/3/2020 to 1/6/2020
The postponement is granted up to 9 months. However, the following must be taken into account:
- The first three months no disbursement is made.
- The remaining 6 in monthly and equal installments.
- No interest on arrears is charged at any stage.
Regarding the installment payments
- Affected: Taxpayers who pay income tax in instalments and carry out economic activities
- The obligation to make self-assessments and payments for Q1 and Q2 2020 is suspended.
These measures come into force on 18/03/2020, with retroactive effect from 16/03/2020