Who can defer payment by May 20?

We remind you that Royal Decree Law 14/2020 published today in the Official State Gazette, BOE, establishes that the payment of all those taxes that were to be settled on April 20 is postponed until May 20.

However, this postponement will only be eligible for those taxpayers who during 2019 had a volume of transactions not exceeding 600,000 euros.

If the payment method is by direct debit system, the maximum deadline for submitting self-assessments will be May 15.

In the case of public administrations, the necessary requirement to take advantage of the delay in the presentation and payment of taxes will be determined by the fact that in their last approved budget the amount of 600,000 euros is not exceeded.

This deferment will not apply to tax groups that have the special tax consolidation regime, or to groups of entities that pay under the special system of groups of entities for the purposes of value added tax, VAT, regardless of their volume of operations.

If you need more information do not hesitate to contact DATA and SERVICES.

DADES I SERVEIS, SA LABORAL - FISCAL - LEGAL - ACCOUNTING - MERCANTIL - COMMUNICATION

Av. Pau Casals 9 Baixos 43003 - Tarragona - Tel. 977 238 112 - asesoria@dadesiserveis.es