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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