HAS THE SPANISH NATIONAL INSTITUTE OF EMPLOYMENT ACCEPTED THE TEMPORARY LAY-OFF FILE SUBMITTED BY YOUR COMPANY?

Over one month ago, on March 14th, the Spanish Government declared the alarm status. Within the first month of it, Spanish companies submitted 480.000 temporary lay-off files, that affected more than 3.000.000 workers throughout the Spanish country.

The high number of requests has caused delays in the procedures. To such an extent, that in April many workers have not even received an answer concerning their unemployment allowance.

If you want to know whether your temporary lay-off file has been admited or not, you can log into the following website of the Spanish National Institute of Employment and get the pertinent information by using your digital certificate or a „cl@ve“ password:

https://www.sepe.es/homepage

Once inside, click on the following:

1.       „PERSONAS“

2.        „PRESTACIONES“

3.       „CONSULTAS DE LA PRESTACIÓN“

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HOW TO SAVE TAXES

WHO MUST FILE INCOME TAX RETURN 2019

EXTENSION OF DEADLINE FOR THE SUBMISSION OF QUARTERLY TAX STATEMENTS

The Spanish Government has published today the Royal Decree Law No. 14/2020, of April 14th, which extends the deadlines for the presentation and payment of tax returns belonging to taxpayers whose turnover in 2019 had not exceeded 600.000€. Most specifically, this Royal Decree Law extends the deadlines fort he presentation of quarterly statements until May 20th 2020.

The above mentioned Royal Decree Law has entered into force today. The Government and the Ministry of Finance are empowered to adopt the necessary measures to develop this Royal Decree Law.

For further information: https://www.boe.es/boe/dias/2020/04/15/pdfs/BOE-A-2020-4448.pdf

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NET RETURNS FOR AGRICULTURE REDUCED

Net return rates applicable in the objective estimation method of the personal Income Tax have been reduced for agricultrural and livestock activities affected by exceptional circumstances. For further information: https://lnkd.in/g4pT5Xr

#asesorfiscal #binissalem #mallorca #spain #

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THE BURDING OF PROOF BELONGS TO THE TAX ADMINISTRATION

The Superior Court of Justice of Cataluña concludes that it is the Tax Administration who must prove the existence of a liberality. This conclusion takes place in a sentence of May 23rd 2019 concerning a legal case in which the Tax Administration alleged that the market value of the services prerformed by a partner to a company was much higher than the one invoiced by the partner. The difference, according to the tax administration, was a liberality subject to taxation.

The Court understands that the Tax Administration is bound to proof that the value of the benefit is different from the one reflected in the accounts (STSJ No. 34/2018).

For further information: http://www.poderjudicial.es/search/AN/openDocument/bb185e911ceaba85/20190806

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THE SPANISH SOCIAL SECURITY HAS SUSPENDED THE COLLECTION OF APRIL 2020 CONTRIBUTIONS

Yesterday expired the deadline to request for deferral of Social Security contributions correspondent to the month of April 2020.

Due to the exceptional situation caused by COVID-19, the Spanish Social Security has decided to suspend deadlines for the collection of all contributions which deferment has been requested. Until the Spanish Social Security can resolve the hundreds of thousands of applications submitted, no debt claims will be issued, no surcharges will be applied and there will be no modification in the taxpayer’s situation of being up to date with Social Security. 

If you have requested the deferment of April 2020 contribution, you can get further information about the situation of your requestment in the following link of the Spanish Social Security website:

https://sede.seg-social.gob.es -> ciudadanos -> otros procedimientos -> Consulta de solicitudes de la Tesorería General de la Seguridad Social presentadas por Registro Electrónico

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LAST DAY TO REQUEST THE DEFERRAL OF APRIL 2020 SOCIAL SECURITY CONTRIBUTION

Since April 8th 2020, only 48 hours prior to the deadline to request the deferral of April 2020 Social Security contribution (article 34 of Royal Decree Law No. 11/2020), the web of the Social Security finally allows online petition of that deferment. 

To ask for the deferral, log into the following link of the Social Security before midnight today (24:00h of 10.04.2020): 

https://sede.seg-social.gob.es/wps/portal/sede/sede/EmpresasyProfesionales/recaudacion/04recaudacion/!ut/p/z1/rVJRb5swEP4te-CR3Bk7gPdGqzZtmqzqMprgl8oBQ6gCpkBLt1-_S_qSSmuyqbNkWXf67vPdfR8oWIGq9UtZ6L60td5SnCj_gTNfMIlsNsHrC4zi-U0s-R2fRGNY7gH4wYkQ1N_UfwBAebL-HhSotO6bfgNJZzLzkNq6N3WZ2c7BXcJBUzWt6TTFrUn1c6ZTGs5BFAfhjqZJywySsUgFHc_NkGlXcOG7MpfMNYHkQmjp5UZQ2-pYZ_vG94BjmznOwGAKqtja9ZsMUb3mYQGqNblpTTt6bim96fum--qgg8MwjApri60ZGRr0TxUb2_WwegeEBd0r3P10ZM3IICGZggPATXxGgMtbKeLAQwIsX0ozQFzbtqJ-F_-4zhP0_L_Qj29DZFP0ZujPQ4zk3SKefWMcg-CT9NNTJiUxvHZ-PicxGt1v3LLOLawO3bd6b0YqKB-fnlRE3t7Z-ZWE-4y5myqOq5D7369-zczSPZucr8PhR17R8_N1nHz5DS16YTQ!/dz/d5/L2dBISEvZ0FBIS9nQSEh/

Once inside the page, the first option must be chosen (“APLAZAMIENTO EN EL PAGO DE DEUDAS A LA SEGURIDAD SOCIAL”). 

This procedure can be done with a digital certificate or with a 24 hours password (Clave), in one’s own behalf or on behalf of a third party. 

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EXTENSION OF DEFERMENT OF TAX PAYMENTS

The Royal Decree Law No. 8/2020, of March 31st, has extended the possibility of deferment to the tax debts with regional and local administrations (Royal Decree Law No. 11/2020).

The measures adopted by this Royal Decree Law, particularly by its article No. 33, are basically the following:

1.       Temporary suspension of VAT, special tax on electricity and special hydrocarbon tax for electricity, natural gas, manufactured gas and petroleum gas distributors whose invoices could not be collected due to the financial situation created by the alarm status (article No. 44.4 RDL).

2.      Possibility of deferring a maximum of 6 months debts of less than 30.000€ derived from custom declarations delivered between 02.03. and 30.05.2020(article No. 52 RDL), provided that the recipient’s turnover did not exceed 6.010.121,04€ in 2019.

3.      Possibility of deferring payment deadlines of debts with regional and local administration (article No. 53 RDL).

4.      Extension of terms to file appeals which should have been filed between March 3rd and April 30th 2020.

5.      Exemption of the gradual part of the tax on asset transfers to notarial deeds of novation of mortgage loans and credits that are produced as a consequence of the financial situation derived from the alarm status.

 

 

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HOW TO DISINFECT FILTERING FACEPIECES

There are, at least, four key aspects that must be taken into consideration when sterilizing or disinfecting filtering facepiece respirators:

·         Effectiveness against the target organism (e.g.: COVID 19)

·         Safety fort he person wearing it (e.g.: no off-gassing of chemicals into the breathing zone)

·         The disinfection cannot affect the respirator’s fit

·         Not damage the respirator’s filtration

If the filtration is damaged or the respirator does not fit, it will not help reduce exposure to airborne particles at the level indicated by the supplier (e.g.: FFP2, FFP3, etc).

By the time being, no disinfection method has met all four criteria. Thus, none of them is currently acceptable.

Based on currently available data, it is not recommendable to attempt to sanitize, disinfect or sterilize filtering facepieces.

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CHANGES IN THE ANNUAL INFORMATIVE STATEMENT ON SECURITIES & INSURANCE (FORM No. 189)

The Order No. HAC/175/2020, of February 4th, replaces the previous form of annual informative statement of securities & insurance (form No. 189) by one directly readable by the computer. The new statement introduces the following changes:

·         The cell “CLAVE DE MERCADO” is modified, in order to distinguish between countries of the European Union and other foreign countries.

·         The cell “NÚMERO DE VALORES” is modified, in order to use the same calculation formula as the annual declaration of financial assets (form No. 198).

·         The new form adds the cell “CLAVE DE TITULARIDAD”, to distinguish the condition of the bare owner of values that are the object of the declaration.

All these modifications enter into force on February 29th of 2020 and are applicable for the firts time to the statements corresponding to 2019.

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ADVANTAGES OF ENERGY EFFICIENT VEHICLES

Has your company provided you with an energy efficient vehicle? You might meet the requirements to reduce that return in kind by 30%

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HOW TO SAVE TAXES