On March 18, 2020, Royal Decree-Law 8/2020of 17 March on urgent and extraordinary measures to address the economic and social impact of COVID-19, covering many different areas of business activity, was published in the BOE.
We summarize below the main tax measures,stressing that the repayment terms of the tax debt for AEAT settlements are extended until 30 April 2020 and deeds of formalization of mortgage loan novation are exempted in AJD.
These are the main tax measures:
1. Suspension of time limits in the tax field
It should be noted that Royal Decree 463/2020 of 14 March declaring the State of Alarm provided for a general suspension of administrative deadlines. However, considering the interpretative doubts that this provision had generated, on 18 March 2020 Royal Decree 465/2020 of 17 March was also published, amending the previous one, amending that provision suspension of the terms and interruption of administrative deadlines will not apply to tax deadlines, nor will it affect the deadlines for the filing of tax returns and self-assessments,since for these tax periods the rules now approved by this Royal Decree-Law 8/2020 will apply.
In particular, the following measures are approved:
> Extending deadlines in administrative proceedings
The following deadlines are extended until 30 April 2020, when they had been initiated before 18 March 2020 and had not been completed on that date:
- The payment periods of the tax debt for settlements made by the Administration (voluntary payment of tax debts resulting from administrative settlements and payment terms after the executive period has begun and the providence of has been notified)
- The maturities of deadlines and fractions of deferral and split agreements already granted.
- Deadlines related to auctions and award of goods related to the making of electronic bids once the auctions and the award of goods or lots have been opened when the bid submission phase has ended.
- The deadlines for meeting requirements, embargo measures and requests for information of tax significance, as well as the time limits for making claims before acts of opening such procedure or hearing in the following proceedings:
- Procedures for the application of taxes.
- Sanctioning procedures.
- Declaration of invalidity procedures.
- Improper income return procedures.
- Procedures for rectification of material errors and revocation.
- The deadlines for the implementation of guarantees on real estate in the field of administrative procedures for apprehending.
- The deadlines to meet requirements and requests for information from the Directorate General of Catastro.
The deadlines granted by the rule are extended until 20 May 2020 (unless the time limits granted by the rule are longer, in which case these time limits will apply) the expirys of the deadlines communicated as of 18 March 2020 as follows:
- Those relating to voluntary and executive payments of settled tax debts; the maturities of deadlines and fractions of deferral and split agreements already granted; and deadlines related to auctions and award of goods
- Deadlines for requests, embargo measures, requests for information or acts of opening up allegations or hearing; including those communicated by the Directorate General of Catastro.
All this is without prejudice to the specialties of customs legislation on time limits for claims and the attention of requirements. In this area, no time limits are extended or procedures are changed.
In any event, the taxable person may comply with those obligations within the period initially granted, without preventing him from understanding the procedures evacuated.
> Calculation of the maximum duration of the procedures for the application of taxes and the tax requirement
It is established that the period from 18 March to 30 April 2020 shall not count for the purposes of the maximum duration of the procedures for the application of taxes, sanctioners and review procedures processed by the AEAT; nor of the procedures initiated ex officio by the Directorate-General of Catastro.
However, the Administration is empowered to continue the ordinary processing of tax procedures, by recognizing the power to promote, order and carry out the formalities it deems essential and to make communications, requests, requests for information or to grant hearing procedures. However, it should be noted that, as indicated in the previous paragraph, the deadlines for attention of these procedures by the taxpayer have been extended until 30 April or 20 May, as the case may be.
In the same line, it is established that the period from 18 March to 30 April 2020 shall not count for the purposes of tax limitation periods or expiry periods.
For the purposes of the calculation of those limitation periods and those relating to replenishment remedies and economic-administrative procedures alone, decisions which put an end to them shall be deemed to have been notified where a single attempt at notification is established between 18 March and 30 April 2020. The time limit for bringing economic and administrative appeals or claims against tax acts and for administrative recourse to decisions given in economic and administrative proceedings shall not be initiated until the end of that period or until the notification has taken place, if such notification is later than that time.
2. AJD-exempt deeds of outsourcing loans and mortgage loans
It is established that the deeds of formalization of contractual novations of loans and mortgage loans that occur under Royal Decree-Law 8/2020 to deal with the economic and social impact of COVID-19, will be exempt from the gradual quota of notary documents of the modality of documented legal acts (AJD) Tax on Patrimonial Transfers and Documented Legal Acts (ITP and AJD).
In the customs field, it is established that the AEAT may agree that the declaration procedure, and the customs clearance that it includes, shall be carried out by any body or official of the Customs and Excise Area.
If you have any doubts or need any clarification about the activities they can continue to work, and what are the non-essential ones that fall within the
so-known as Recoverable Paid Permit;
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