With respect to the tax debt deferral approved in RDL 7/2020, the State Agency of Tax Administration (AEAT in Spanish) clarifies some doubts. Specifically, on how to calculate the maximum amount of 30,000 euros so as not to have to provide guarantees.
We publish in our blog about the Measures for the Coronavirus Crisis approved by the Government on March 14th. A tax debt deferral was granted, applicable only to SMEs and the Self-employed. Those debts that did not exceed 30,000€ could be deferred, without the need to provide guarantees.
Well, the AEAT has published its criteria on how to calculate the 30,000€ of such deferrals. It clarifies that this amount is cumulative. Specifically, it establishes that the amount of 30,000€ will be calculated as a sum of the following components:
- Pending amount of all requests for deferment or splitting pending resolution. Including the one that is presented, and regardless of the modality or regulation that regulates it (Law 58/2003, General Taxation, RD-law 7/2020, etc.).
- Pending amount of all the agreements of deferment and/or division granted:
- with exemption
- with full exemption
- without warranty
- Outstanding amount of all agreements with partial waiver for the amount of outstanding due dates that are not guaranteed.
- Pending amount of all agreements for deferment and/or installments granted with guarantee offered, but not formalized.
- The amount outstanding of all deferral and/or installment agreements granted with guarantee in the state of expiry. or that which has been cancelled, withdrawn, not accepted or not in conformity.
Arrabe Integra
Tax Consulting