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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