Royal Decree-Law 8/2020 of March 17 in its article 33, establishes the suspension of deadlines in the tax field.
We can highlight the following:
For the following proceedings the deadline is extended until April 30th 2020:
1). Payment of tax debts resulting from settlements made by the Tax Authorities which are within either the voluntary or executive period. In other words, those tax debts for which, prior to March 18th 2020, you would have received a payment letter due tomorrow March 20th or April 5th will have the payment deadline extended up to April 30th 2020.
2). The expiration of the terms and instalments of the deferment payments already granted. If prior to COVID-19 you have requested a deferment and/or instalment payment on a tax debt and you have to make the payment of one of the instalments shortly, that deadline is postponed until next April 30th 2020.
3). The deadlines related to the development of auctions and the adjudication of goods referred to in articles 104.2 and 104 of the General Collection Regulation are suspended until that same date.
4). The deadlines to attend to the following tax procedures are also suspended until April 30th 2020, provided that the initial term notified to attend to them has not expired on March 18th 2020:
o The tax requirements
o The embargo proceedings
o The requests for information with tax significance
o Filing appeals against administrative acts within the opening of the hearing process, dictated in procedures of application of taxes, sanctions or declaration of nullity, return of undue income, rectification of material errors and revocation.
5) In those administrative procedures initiated prior to March 18th 2020, the execution of guarantees that fall on real estate will not proceed from the entry into force of the Royal Decree-Law until April 30th 2020.
The taxpayer can always choose to voluntarily meet the deadlines communicated before the entry into force of Royal Decree-Law 8/2020 of March 17th 2020.
Unless the one granted by the general rule is larger, the deadline is extended until May 20th 2020 for the following proceeding:
1). The payment of tax debts resulting from settlements made by the Tax Authorities within either the voluntary period or executive period which are notified after March 18th 2020.
2). The expiration of the terms and instalments of the deferment and instalments payments agreements after March 18th 2020.
3). The deadlines related to the development of auctions and the adjudication of goods referred to in articles 104.2 and 104 of the General Collection Regulation which are notified after March 18th 2020.
4). The deadlines to attend the following tax procedures when they are notified after March 18th 2020:
o The tax requirements
o The embargo proceedings
o The requests for information with tax significance
o Filing appeals against administrative acts within the opening of the hearing process, dictated in procedures of application of taxes, sanctions or declaration of nullity, return of undue income, rectification of material errors and revocation.
TAX AUTHORITIES WILL GO ON WORKING…
The period from the entry into force of the Royal Decree-Law until April 30th 2020, will not be computed for:
1). The computation of the maximum duration of the application procedures of the taxes, penalties and review processed by the AEAT (Tax Office), however, during said period the Administration may promote, order and carry out the essential procedures.
2.). The computation of the tax prescription periods established in article 66 of the General Tax Law.
3). For the sole purpose of calculating the deadlines set forth in the appeal for reversal and in the economic-administrative procedures, the resolutions that end these procedures shall be deemed to have been notified when an attempt to notify the resolution is accredited between March 18th 2020 and April 30th 2020.
