Whose deadline for submission is between 15/04/2020 and 20/05/2020
Although late, the extension of the deadline for the presentation and payment of returns and self-assessments by the State Tax Administration Agency (AEAT) has been approved, with the following characteristics :
For ALL statements (including informative ones) and self-assessments whose deadline for submission is between 15/04/2020 and 20/05/2020, the deadline for submission is moved to 20/05/2020. In the case of payment by direct debit, the deadline is extended to 15/05/2020. It, therefore, affects all taxes (VAT, Corporate Income Tax, Personal Income Tax, Non-Resident Income Tax).
It only affects taxpayers who will have had a turnover of no more than 600,000 euros (excluding VAT) in 2019, whether individuals (including lessors) or legal entities.
It does NOT apply to tax groups that apply the consolidated tax regime for corporate income tax or to groups of entities that pay taxes under the special VAT group regime, regardless of their volume of transactions.
It does NOT apply to customs declarations.
This postponement of the filing deadlines IS COMPATIBLE with the special request for postponement of payment of the same by a period of 6 months with the first 3 months without accrual of interest already approved beforehand. Therefore, the self-assessments corresponding to the second quarter of 2020 may be submitted until 20/05/2020 and a request for deferment of payment may be made, in a single payment, until 20/11/2020.
Self-assessments that are submitted or have been submitted with direct debit payment will be charged to the account on 20/05/2020, regardless of when they are submitted, before or after 15/04/2020, provided that they are submitted by 15/05/2020.
Modular taxpayers may tacitly waive this system until 20/05/2020 by submitting self-assessments under the general/direct assessment system.
We continue to work to keep you informed, our activity is considered essential (it could not be less in these times).