El Gobierno retrasa al 20 de mayo la presentación del IVA de negocios hasta 600.000 euros y los pagos fraccionados de Sociedades e IRPF

It was published yesterday and therefore entered into force, Royal Decree Law 14/2020 of April 14 in whose sole art. it was decreed: "The deadlines for submission and payment of tax returns, withholding, etc. and self-assessments of those self-employed and PYME liable with a volume of operations not exceeding 600,000 euros in 2019 (for Value Added Tax purposes) whose expiration occurs from the entry into force of this RDL and until May the 20th , 2020 will be  extended until this date. In this case, if the chosen form of payment is direct debit, the deadline for submitting self-assessments will be extended until May the 15th , 2020. Likewise, it is established that, regardless of its volume of operations, the foregoing shall not apply to:

• Tax groups that apply the special tax consolidation regime regulated in Chapter VI of Title VII of Law 27/2014, of November 27, on Corporation Tax. 

• The groups of entities that pay taxes in the special regime of groups of entities of the Value Added Tax regulated in Chapter IX of Title IX of Law 37/1992, of December 28, on Value Added Tax. 

In CONCLUSION, if the volume of transactions for 2019, for VAT purposes, did not exceed € 600,000.00, (amount declared in 2019 Form 390, box 108 of section 10 of the declaration), the deadline to submit and pay the VAT(Form 303), withholdings on personal income tax and Corporate Income Tax (salaries and professionals-Form 111, rentals-Form 115, dividends, interests- Form 123, Form 216, etc.) and payments in advance for Corporate Income Tax (Form 202) runs until May the 20th , 2020, being the deadline to be domiciled on May the 15th , 2020. 

We remain at your disposal, as always, for any further information you may need.