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Tax measures adopted by the Government and by the Andalusian Government. COVID-19 crisis

With the intention of providing clarity and informing our customers about the tax measures that are announced in the press by the Government, below, we are showing you a list, only with the measures that are published in the official bulletins both state and regional and, therefore, are in force. The rest of the measures that are announced, will have to be to what is finally determined by the Government, however, we will inform you as they are published and come into force.

Leopoldo Martínez

Date 18/03/2020

With the intention of providing clarity and informing our customers about the tax measures that are announced in the press by the Government, below, we are showing you a list, only with the measures that are published in the official bulletins both state and regional and, therefore, are in force. The rest of the measures that are announced, will have to be to what is finally determined by the Government, however, we will inform you as they are published and come into force. 

  • AT THE STATE LEVEL:
  • On last Friday, the 13th of March 2020, the Royal Decree-Law 7/2020 was published in the Official State Gazette, adopting urgent measures to respond to the economic impact of COVID-19, whose article 14 establishes the following tax measures: 

1.      A 6-month deferment will be granted without interest accrual for the first 3 months, of the income of the tax debt corresponding to the declarations whose term of presentation and income ends between the 13th of March 2020 and the 30th of May 2020, both inclusive, as long as the taxpayer has a volume of operations not exceeding € 6,010,121.04 in 2019. 

The obligation to provide guarantees for those debts whose amount exceeds € 30,000 remains.

What is relevant is that withholdings and fractional payments of Corporation Tax that were previously not allowed may be postponed.

  1. The next day, Saturday, the 14th of March 2020, the Royal Decree 463/2020 was published in the BOE, declaring the state of alarm for the management of the health crisis situation caused by COVID-19, whose Additional Provision establishes the following: 

1.      Suspension of administrative deadlines: Terms are suspended and the deadlines for processing all administrative procedures are suspended. The computation of said terms will be resumed at the moment the present royal decree or, as the case may be, its extensions, loses validity.

2.      Suspension of limitation periods and expiration: The limitation periods and expiration of any actions and rights will be suspended during the period of validity of the state of alarm and, where appropriate, of the extensions that are adopted.

Today, Wednesday, the 18th of March 2020, Royal Decree 465/2020 has been published, which modifies the previous one, establishing that the suspension of the terms and the interruption of administrative terms will not apply to tax terms, subject to special regulations, and will not affect the deadlines for filing tax returns and self-assessments.

  1. Today the Royal Decree-Law 8/2020, on extraordinary urgent measures to face the economic and social impact of COVID-19, has been published in the Official State Gazette, whose article 33 establishes the following tax measures:

1.      The payment terms of the following debts are extended until the 30th of April:

·        Debts that are currently in the voluntary payment period of article 62.2 and 62.5 of the LGT.

·        The expiration of the terms and fractions of the deferment and fractionation agreements that are granted.

·        The deadlines related to the development of auctions and adjudication of goods of articles 104.2 and 104 bis of the General Collection Regulation.

2.      The following deadlines are extended until the 30th of April, provided that they are not expired today:

·        The deadlines to meet requirements, seizure proceedings and requests for information with tax significance.

·        The deadlines to formulate allegations dictated in procedures of application of taxes, sanctions or declaration of nullity, return of undue income, rectification of material errors and revocation. 

In addition, in the enforcement procedures, there will be no enforcement of guarantees that fall on real estate from today until the 30th of April.

3.      All debts, maturities, terms and procedures of points a) and b) above that are notified as of today, extend until the 20th of May 2020, unless the one granted by the general rule is higher, in which case this will be applicable.

4.      The period from today 18th of March 2020 to the 30th of April 2020 will not count for the purposes of the maximum duration of the application procedures of the taxes, penalties and review processed by the AEAT, although during said period the Administration may promote, order and carry out the essential procedures. In addition, this period of time will not count for the purposes of the LGT prescription periods.

5.      The term to file economic-administrative appeals or claims against tax acts, as well as to appeal administratively the resolutions issued in the economic-administrative procedures, will not start until the 30th of April 2020 or until the notification has been produced according to the LGT, if the latter had occurred after that date. 

Likewise, various measures have been established in the BOE that we attach to the email.  

  • AT THE AUTONOMOUS LEVEL OF ANDALUSIA:
  • Yesterday, 17th of March 2020, Decree-Law 3/2020 was published in the BOJA, on financial and tax support measures for the economic sector, streamlining administrative actions and social emergency measures, to fight against the effects of the evolution of the coronavirus (COVID-19), establishing in articles 4 to 6 they establish the following measures: 

1.      50% discount on the tax rate on games of chance, gambling or chance, related to amusement and gaming machines.

2.      The deadlines for submission and payment of the ISD and the ITPAJD that end from yesterday, the 17th of March 2020 and until the 30th of May 2020, will be extended by an additional 3 months.

3.      The deadlines for submitting self-assessments and payment of public law debts whose maturity occurs during the validity of the state of alarm, will be extended until the same day of the month following their maturity, without prejudice to the provisions of the previous article..

On the other hand, various measures have been established in Andalusia regarding subsidies and lines of credit, among others that you can find in the attached BOJA.

These are the measures that are published today, however, both the Government of Spain and the Andalusian Government are publishing measures practically daily with the intention of mitigating the effects of the crisis by COVID-19, therefore, we will inform you as these are made public.

We are at your disposal to clarify any issue in this regard.


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