Many wonder if the effects of the suspension of administrative deadlines includes the payment of the tax assessments and settlements for example, the ITP, ADJ taxes or any other that is within the deadline in the moment.<\/p>\n
In accordance with article 14 of Royal Decree-Law 7\/2020, persons and entities with a volume of operations not exceeding 6.010,121.04 Euros in 2019, may request the postponement of tax debts when the following requirements are met:<\/p>\n
A)All those tax declarations and assessments and self-assessments which deadline for submission of income ends from the 13th<\/sup> of March to the 30th<\/sup> of May 2020, both\u00a0 inclusive.<\/p>\n B) Always when the applications submitted up to that date meet the requirements referred in article 82.2.a) LGT, that is, they correspond to tax debts of less than 30.000 Euros (Order HAP \/ 2178\/2015, of 9th<\/sup> of October), even if they correspond to withholdings and payments on account (models 111, 115, 123), taxes that must be legally passed on (VAT model 303) or to fractional payments of Corporation Tax (models 202 and 222).<\/p>\n C) The postponement or fraction will not be applied to the following tax debts:<\/p>\n – Those whose exaction is carried out by means of stamped effects;<\/p>\n – In the event of insolvency of the taxpayer, which, in accordance with bankruptcy legislation, have the consideration of credits against the mass;<\/p>\n -Those resulting from the execution of decisions to recovering helps from the State regulated in the title VII of this Law;<\/p>\n – Those resulting from the execution of totally or partially firm dismissing resolutions issued in an economic-administrative appeal or complaint or in an administrative contentious appeal that have previously been suspended during the processing of such appeals or claims.<\/p>\n D) The Postponement Conditions are:<\/p>\n a) The term will be six months;<\/p>\n b) No default interest will be accrued during the first three months of the postponement.<\/p>\n At \u00a0Abogados MAR Consultores we are MAR teleworking online to solve any doubt, for free, in relation to this Health Crisis. Do not hesitate in contacting us.<\/p>\n","protected":false},"excerpt":{"rendered":" Many wonder if the effects of the suspension of administrative deadlines includes the payment of the tax assessments and settlements for example, the ITP, ADJ taxes or any other that is within the deadline in the moment. In accordance with article 14 of Royal Decree-Law 7\/2020, persons and entities with a volume of operations not […]<\/p>\n","protected":false},"author":2,"featured_media":1278,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[],"class_list":["post-1282","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/www.abogadosmarconsultores.com\/en\/wp-json\/wp\/v2\/posts\/1282","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.abogadosmarconsultores.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.abogadosmarconsultores.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.abogadosmarconsultores.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.abogadosmarconsultores.com\/en\/wp-json\/wp\/v2\/comments?post=1282"}],"version-history":[{"count":2,"href":"https:\/\/www.abogadosmarconsultores.com\/en\/wp-json\/wp\/v2\/posts\/1282\/revisions"}],"predecessor-version":[{"id":1284,"href":"https:\/\/www.abogadosmarconsultores.com\/en\/wp-json\/wp\/v2\/posts\/1282\/revisions\/1284"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.abogadosmarconsultores.com\/en\/wp-json\/wp\/v2\/media\/1278"}],"wp:attachment":[{"href":"https:\/\/www.abogadosmarconsultores.com\/en\/wp-json\/wp\/v2\/media?parent=1282"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.abogadosmarconsultores.com\/en\/wp-json\/wp\/v2\/categories?post=1282"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.abogadosmarconsultores.com\/en\/wp-json\/wp\/v2\/tags?post=1282"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}