- In the scope of the competences of the State Tax Administration, the deadlines for filing and filing the tax returns and self-assessments Obligors with a volume of operations not exceeding 600,000 euros in 2019 whose expiration occurs as of the entry into force of this royal decree-law (April 15) and until the day May 20, 2020 will be extended until this date. In this case, if the chosen payment method is the domiciliation, the term of presentation of the self-assessments will extend until the May 15, 2020.
Notwithstanding the foregoing, in the case of obligated parties who are considered Public administrations, including Social Security, it will be a necessary requirement that your last approved annual budget does not exceed the amount of 600,000 euros.
The provisions of this article it will not be applicable to tax groups that apply the special tax consolidation regime regulated in Chapter VI of Title VII of Law 27/2014, Corporation Tax, regardless of the net amount of the turnover, nor to groups of entities that are taxed under the special VAT entity group regime regulated in Chapter IX of Title IX of VAT Law 37/1992, regardless of their volume of operations.
- The provisions of this article will not be applicable in connection with the presentation of statements,,es,relating to customs duties or other tax-relevant documents in breach documents,,es,the obligation to use electronic means,,es,computer or telematic,,es,subsequently presentation occurs by said means,,es,without prior request,,es,within the meaning of Article,,es,or initiation of disciplinary proceedings. ",,es,Infringement and penalty,,es,delay in required,,es,Record Books carry through AEAT electronic headquarters,,es,al art.16,,en regulated by Regulation (EU) No. 952/2013 of the European Parliament and of the Council, of October 9, 2013, which approves the custom code of the Union and / or by its implementing regulations.