Due to the extraordinary situation we are experiencing, at Emiral we consider it necessary to report on the tax measures established by the government.
Information about the new tax measures by Covid-19
These measures come into force on 03/18/2020, with retroactive effect from 03/16/2020
Regarding the presentation of settlements
- Until June 1, 2020, provided that you are not required to submit electronically and the voluntary submission period must end before June 1, 2020.
- February period, until 4/14/2020 if they have mandatory telematic presentation.
- An extension of the period for entering settlements of 15 days is granted with respect to the legal term established for those settlements whose expiration occurs after 03/16/2020. Therefore, the settlements to be paid corresponding to the periods of March, April, May and those corresponding to 1Q/20 are affected.
Regarding the tax debt
- Affected: Self-employed, SMEs and micro-enterprises for the presentations whose entry in the voluntary period ends between 3/16/2020 and 6/1/2020.
- The deadline to request the postponement is from 3/16/2020 to 6/1/2020
- 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 equal monthly installments.
- It does not apply default interest in any of the phases.
Regarding installment payments
- Affected: taxpayers who make installment payments of personal income tax and carry out economic activities
- The obligation to self-assess and enter the payments corresponding to the 1T and 2T of 2020 is suspended.
More information in the AEAT »
