The extension of tax deadlines was published in the BOE. Approved in RDL 14/2020 of 14 April. This regulation extends the deadline for the presentation and payment of certain tax returns and self-assessments.
The experts from our Tax Consulting Department clarify the terms of this extension.
Extension of tax deadlines.
This extension will take place until May 20th, 2020. For those returns and self-assessments due between 15 April and 20 May 2020.
It applies only to those taxes for which the State Tax Administration is responsible. Therefore, regional taxes and those of the provincial territories are excluded. Local taxes and those transferred to the Autonomous Communities such as the ITP or ISD.
To whom it applies
It only affects obligors with a trading volume of no more than 600,000€ in 2019.
For these purposes, the volume of transactions will be that provided for in Article 121 of the VAT Law. Otherwise, when there is no obligation to file VAT returns, the Net Turnover for Corporate Income Tax (IS). Or the equivalent in the case of Personal Income Tax (IRPF)
For self-assessments by direct debit, the deadline for submission is extended to 15 May 2020. The account will be debited on 20 May 2020.
The Ministry states that all charges will be made on 20th May regardless of when they are made. This also includes statements submitted before the 15th of this month.
It should be clarified that none of this is expressly stated in the RDL. However, there is article 5.2 of Order EHA/1658/2009, which establishes the procedure and conditions for the direct debit of the payment of certain debts whose management is attributed to the AEAT. This regulates the debit of the obligor to the payment. It establishes that the charge will be made on the due date that corresponds in each case. Therefore, we understand that it will be May 20th also for the self-assessments that have already been presented before the entry into force of the RDL. This is also included in the AEAT website.
Extension of tax payments. Which are.
The returns and self-assessments for which the deadline for presentation and payment has been extended to 20 May. On May 15, if payment is made by direct debit, these are the following:
- Deductions: forms 111, 115, 117, 123, 124, 126, 128
- Income tax payments on account: models 130 and 131
- Special Lottery Prize Tax: 136, 230
- IS instalments: model 202
- IRNR: models 210 and 216
- VAT: model 303, 349 and 380
- Insurance premiums: model 430
- Special tax on electricity: model 560
- Quarterly information statement on the assignment of the use of dwellings for tourism purposes: model 179.
This extension does not affect tax groups that pay taxes under the IS tax consolidation regime. Nor does it affect groups of entities that pay taxes under the special VAT group regime. The latter regardless of the net turnover and volume of transactions in either case.
Nor will it affect the presentation of customs declarations governed by Regulation (EU) no. 952/2013 of the European Parliament and of the Council, of 9 October 2013, approving the Union’s Customs Code and/or its implementing regulations.
If you have any doubts, we will be pleased to help you.