ACCESS TO TAX DATA & DEADLINE FOR INCOME TAX DECLARATION 2019

The Spanish Official State Gazette has recently published the Ministerial Decree HAC/253/2020, of March 3rd, which, among others, approves new Income Tax declaration forms, terms and form of presentation of these declarations and the procedures to obtain and confirm tax information. 
 

The deadline for the submission of Income Tax[1] and Capital Gains Tax returns[2] corresponding to fiscal year 2019 starts on April 1st of 2020 and ends on June 30th of 2020, except in case of payment by direct debit of the entire amount or of both installments (in which the deadline ends on June 25th of 2020).

It is important to remember that the state of alarm does not affect the deadlines for submission of Income Tax and Capital Gains Tax returns (Royal Decree 465/2020, of March 17th).

The new forms simplify the identification of tax residence, the declaration of capital property income and economic activities in direct declaration (which are now declared in a single section), the process of tax refund, by means of an annex “D”, in which taxpayers can identify the fiscal identification number of their suppliers.

To obtain the reference number, taxpayers must use the amount in box 505 of the 2018 return.

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[1] Forms D100, 100 & 102

[2] Form D714 & 714

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DEFERMENT OF TAX PAYMENTS DUE TO COVID-19

One of the foremost measures established by the Spanish Government by Royal Decree Law 7/2020, of March 12th, of urgent measures to face the economic impact produced by COVID-19, is the possibility of deferring payments of taxes corresponding to the first quarter 2020. This postponement can be carried out for a period of up to 6 months, though the debt is only exempt of interests during the first 3 months of deferment.
This deferment can be requested by all Spanish companies and freelancers who meet the following requirements:

• Having a turnover of less than 6.000.000€
• The amount of the debt does not exceed 30.000€
• The request must be made before May 30th 2020.

HOW TO REQUEST THE DEFERMENT

The application is made under a simplified self-assessment procedure, with prior recognition of the amount to be paid, in the following web site of the Spanish Tax Office:
https://www.agenciatributaria.gob.es/AEAT.sede/Inicio/Inicio.shtml
Press the option “aplazamiento y fraccionamiento de deudas/presentar solicitud”. You will need a digital certificate or a 24-hour PIN.

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EXPIRED CERTIFICATES ARE TEMPORARILY VALID

In accordance to Royal Decree 463/2020, of March 14th, those taxpayers whose digital certificate has expired are allowed to use the expired certificate within the alarm state.

In case the usual browser did not accept the expired certificate, the Spanish Tax Office recommends to install it in MOZILLA FIREFOX.

For further information, you can call any of the following telephone numbers:

901 200 347 or 91 757 57 77

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