The Tax Agency expands the facilities of its taxpayers during the state of alarm

The new system will facilitate the application of urgent measures by COVID-19

On April 21st, the Government published Royal Decree-Law 15/2020 where new urgent measures are applied to support the economy and employment in Spain. Given this regulation, the Tax Agency is implementing a series of facilities for taxpayers during the period of the state of alarm.

The latest measures of the TAX AGENCY correspond to a system that facilitates the application of the measures provided for in art. 9, 10 and 11 of the previous Royal Decree-law. With this new system, taxpayers will be able to quickly manage their requests. In this way, the contribution of minimum data corresponds to the cancellation of payments and direct debits of the self-assessments, with their subsequent corresponding return.

More specifically, this system will affect the following regulatory measures:

  • Change to the option of the modality of installment payments provided for in article 40.3 of Law 27/2014, of November 27th, on Corporation Tax.
  • Waiver of the objective estimation method in 2020 of personal income tax and / or simplified special VAT regime.
  • Reduction of the days of activity to calculate the fractional payments in the objective estimation method of the Personal Income Tax and the quarterly quota of the simplified system of Value Added Tax as a consequence of the state of alarm, for the 2020 tax period.

For the application of this new system, the taxpayer must submit a new self-assessment whose content is in accordance with the measure in question. In addition, it must be accompanied with the form GZ281 with which the first self-assessment presented is identified. Finally, this form will be available on May 20, although the first self-assessment must be requested in advance. In the case of the second declaration, its presentation must be carried out before May 15, 2020.

 B Law & Tax
International Tax & Legal Advisors

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Tags: Royal Decree-Law, Spain, Tax Agency, COVID-19, Goverment of Spain, State of alarm, Tax measures