By means of Royal Decree-Law 14/2020, of 14 April, published in the BOE of 15 April and coming into force on the same day, the Government has established that the deadlines for the presentation and payment of tax returns and self-assessments due from 15 April to 20 May 2020 will be extended until the latter date.
In the event that the form of payment chosen was direct debit, the deadline for filing the self-assessments (which initially ended on 15 April itself, in general) will be extended until 15 May 2020.
However, this measure is limited to the tax returns and self-assessments that must be submitted within the scope of the powers of the State Tax Administration (and which will normally be managed by the State Tax Administration Agency), excluding those established by the European Union’s customs code or its implementing regulations.
On the other hand, this extension of time is only applicable to those taxable persons (individuals, companies or entities of various types) who have had a volume of operations not exceeding 600,000 euros in the year 2019.
In the event that the taxpayers are considered to be public administrations, including the Social Security, their last approved annual budget must not exceed 600,000 euros.
It is expected that under no circumstances will the aforementioned extension of the deadline for filing tax returns and self-assessments be applied by tax groups that pay taxes under the special consolidated tax regime for corporate income tax or to groups of entities that pay taxes under the special regime for groups of entities (SRGE) for value added tax.
Author: Antonio Lopez Poza
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