In light of the legislation from the Real Decreto Law 6/2020 and 7/2020 as well as the Real Decreto 463/2020, the Government of Spain has reacted against the Corona Virus crisis with a series of measures included in the Real Decreto Ley 8/2020. With the objective of stimulating the economy and mitigating the negative consequences of the pandemic, they include some extremely important tax reforms.
Firstly, the suspension until the 30th April of the following procedures that had not been completed upon the enactment of the Real Decreto Ley 8/2020 on the 18th March 2020.
- Deadline for the payment of tax debts settled by the administration that are both in the voluntary period and the executive period.
- Terms established in the deferment and fractionation agreements granted.
- Deadlines related to the development of auctions and adjudication of seized assets in enforcement procedures.
- Deadlines to meet the Requirements, Seizure Proceedings and Requests for information with tax significance.
- Deadlines for formulating allegations in the event of opening of said procedure or hearing, dictated in procedures for applying taxes, sanctions or declaration of nullity, refund n of undue income, rectification of material errors and revocation.
- Deadlines to meet requests and requests for information made by the General Directorate of Cadastre
The deadlines of the aforementioned procedures that are notified of from the enactment of the Real Decreto 8/2020 will be extended until 20th May 2020, except if the one for the general rule is higher, in which case it will be applicable.
The tax payer may opt for these deadlines, or could stay with the normal deadline.
Within the administrative procedure, the guarantees that fall on real estate will not proceed from the enactment of the Real Decreto 8/2020 and until April 30, 2020.
The provisions set forth above shall be understood without prejudice to the specialties provided by the customs regulations regarding deadlines for formulating allegations and meeting requirements.
The period from the entry into force of this Real Decreto until April 30, 2020 shall not count for the purposes of the maximum duration of the procedures for the application of taxes, penalties and review processed by the State Agency for Tax Administration , although during said period the Administration may promote, order and carry out the essential procedures.
The period referred to in the previous section shall not count for the purposes of the 4-year statute of limitations periods of:
- The right of the Administration to determine the tax debt through the appropriate liquidation.
- The right of the Administration to demand the payment of the settled and self-settled tax debts.
- The right to request the returns derived from the regulations of each tax, the returns of undue income and the reimbursement of the cost of the guarantees.
- The right to obtain the returns derived from the regulations of each tax, the returns of undue income and the reimbursement of the cost of the guarantees.
For the sole purpose of calculating the 4-year statute of limitations in the appeal for reversal and in the economic-administrative procedures, the resolutions that put an end to them will be understood to be notified when an attempt to notify the resolution is credited between the entry into force of this royal decree-law and April 30, 2020.
The term to file economic-administrative appeals or claims against tax acts, as well as to resort administratively to the resolutions issued in the economic-administrative procedures, will not start until the end of said period, or until the notification has been produced, if the latter would have occurred after that time.
The Corona Virus Crisis is causing us all to face major challenges and, in this context,, the above information is essential. At Auxadi, we are experts in providing value-adding services in accounting, tax compliance and international payroll management. If you require more information on the above, please do not hesitate to contact us.
All information contained in this publication is up to date on 2020. This content has been prepared for general guidance on matters of interest only, and does not constitute professional advice. You should not act upon the information contained in this chart without obtaining specific professional advice. No representation or warranty (express or implied) is given as to the accuracy or completeness of the information contained in this content, and, to the extent permitted by law, AUXADI does not accept or assume any liability, responsibility or duty of care for any consequences of you or anyone else acting, or refraining to act, in reliance on the information contained in this chart or for any decision based on it.