Summary of tax measures Royal Decree Law 11/2020

ITP-AJD exemptions (RD-Leg 1/1993) DF Primera.19

It modifies the exemption in the ITP-AJD provided for in article 45.I. B) 28 included by RD-Law 8/2020. The amendment comes into effect, as of 18-03-2020:

«28. The deeds of formalization of the contractual novation of loans and mortgage credits that take place under Royal Decree-Law 8/2020, of March 17, from extraordinary urgent measures to face the economic and social impact of COVID-19, will be exempt from the gradual quota of notarial documents of the modality of documented legal acts of this Tax, provided they have their foundation in the cases regulated in the Articles 7 to 16 of the aforementioned royal decree-law, referring to the moratorium on mortgage debt for the acquisition of habitual residence »

Postponement of debts derived from customs declarations (article 52)

Within the scope of the competences of the State Tax Administration

Deferrable debt:

For the purposes of the postponements referred to in article 65 of the LGT (tax debts that are in voluntary or executive period), the postponement of the income of the customs and tax debt corresponding to the customs declarations submitted from 02-04-2020 and until May 30, 2020, both inclusive.

Requirements:

  • that the requests presented meet the requirements referred to in article 82.2.a) of the LGT (amount less than € 30,000)

  • that the amount of debt to postpone be greater than 100 euros.

  • that the recipient of imported merchandise, whether person or entity with volume of operations not exceeding 6,010,121.04 euros in 2019.

Exclusions: The VAT quotas that complies with as provided in the Article 167.Two, second paragraph, of the LIVA.

Request: This postponement will be requested in the customs declaration itself

Concession: granting deferment will be notified in the manner provided for notification of customs debt (Article 102 of Regulation (EU) No. 952/2013 establishing the customs code of the Union)

Warranty obligation: the guarantee provided to obtain the release of the merchandise will be valid to obtain the postponement, being affected by the payment of the corresponding customs and tax debt until full compliance by the obligor of the postponement granted, notwithstanding of the provisions of art.112.3 of Regulation (EU) No. 952/2013 that establishes the customs code of the Union.

Deferment conditions:

  1. a) The term will be six months from the end of the entry period that corresponds in accordance with the provisions of article 108 of Regulation (EU) No. 952/2013

  1. b) They will not accrue late interest during the first three months of the postponement.

Suspension of terms in the tax field of the Autonomous Communities and Local Entities (art.53)

The provisions of article 33 of Royal Decree-Law 8/2020 on Suspension of deadlines in the tax field (summary sent on 03-20-2020) will apply to the actions, procedures and procedures that are governed by the provisions of Law 58/2003, General Tax, and its development regulations and that they are carried out and processed by the Tax Administrations of the Autonomous Communities and Local Entities

In relation to Local Entities, will also be applicable to the actions, procedures and procedures that are governed by the consolidated text of the Regulatory Law of Local Treasuries (RD Leg 2/2004)

Extension of the period to appeal (DA Eighth RD-law 11/2020)

Extension of deadlines forto file an appeal for reversal and economic-administrative claimss.

  1. The calculation of the term to file appeals in administrative proceedings or to urge any other challenge, claim, conciliation, mediation and arbitration procedures that replace them in accordance with the provisions of the Laws, in any procedure from which unfavorable or lien effects may arise for the interested party, shall be computed from the business day following the end date of the declaration of the alarm status, regardless of the time that would have elapsed since the notification of the administrative action being appealed or challenged prior to the declaration of the state of alarm. The foregoing is without prejudice of the effectiveness and enforceability of the administrative act object of appeal or challenge.

  1. 2. In particular, in the tax field, from the entry into force of RD 463/2020 of March 14, by which the state of alarm is declared, until April 30, 2020, the deadline for filing appeals for reinstatement or administrative financial claimss that are governed by the General Tax Law 58/2003, and its regulations will start counting from April 30, 2020 and it will apply Both in the cases in which the period to resort to a month had started from the day after notification of the contested act or resolution and the said period had not ended on March 13, 2020, and in cases where no have still notified the administrative act or resolution object of appeal or claim. The same measure will be applicable to the appeals for reinstatement and claims that, in the tax field, are regulated in the revised text of the Regulatory Law on Local Taxes, approved by Royal Legislative Decree 2/2004.

Term of execution of decisions of economic-administrative courts. Suspension of limitation periods and expiration (DA Novena RD-law 11/2020)

Non-computation of the term to execute decisions of the economic-administrative courts from March 14 to April 30, and suspension of the expiration and prescription terms from March 14 to April 30.

  • The period from March 14 to April 30, 2020 will not compute for the purposes of the maximum duration of the execution period de las resolutions of economic-administrative bodies.

  • From March 14, 2020 to April 30, 2020 are suspended prescription periods and expiration of any actions and rights contemplated in the tax regulations.

  • These measures are also applicable to the procedures, actions and procedures that are governed by the provisions of the LGT, and its development regulations and that they are carried out and processed by the State Tax Administration Agency, the Ministry of Finance, or by the tax administrations of the Autonomous Communities and Local Entities, as well as, in the case of the latter, those governed by the revised text of the Regulatory Law of Local Finance, approved by Royal Legislative Decree 2/2004, of March 5.

  • The suspension of terms for tax debts foreseen in the Article 33 of Royal Decree-Law 8/2020, for tax debts, It will be applicable to other resources of a public nature.

Procedural streamlining (DA Decimonovena RD-ley 11/2020)

Once the alarm status declaration has been withdrawn and of the extensions of the same that, where appropriate, have been agreed upon by the Government, on the proposal of the Ministry of Justice, will approve as soon as possible and in any case within a maximum period of 15 days, an Action Plan to streamline judicial activity in the social and contentious-administrative jurisdictional orders as well as in the field of Commercial courts in order to contribute to the objective of a rapid economic recovery after overcoming the crisis.

Provisional measures for the issuance of qualified electronic certificates (DA eleventh RD-law 11/2020)

During the validity of the alarm state, it will be allowed the issuance of electronic certificates qualified in accordance with the provisions of article 24.1.d) of Regulation (EU) 910/2014.

To this end, the supervisory body will accept Those identification methods by videoconference based on the procedures authorized by the Executive Service of the Commission for the Prevention of Money Laundering and Monetary Offenses or recognized for the issuance of qualified certificates by another Member State of the European Union. The equivalence in the level of safety will be certified by a conformity assessment body.

The certificates thus issued will be revoked by the service provider at the end of the alarm state, and its use will be limited exclusively to relationships between the owner and public administrations.

Other measures:

· Availability of pension plans in case of unemployment or cessation of activity derived from the health crisis situation caused by COVID-19 (DA twentieth)

During the period of six months from the entry into force of Royal Decree 463/2020 declaring the state of alarm (from 03-14-2020), the participants in pension plans may, exceptionally, enforce your consolidated rights in the following assumptions:

  1. a) Being in legal unemployment situation as a consequence of a Derived ERTE of the health crisis situation caused by COVID-19.

The amount of the consolidated rights available may not exceed wages not received while the ERTE remains in force

  1. b) Being a business owner of establishments whose opening to the public has been suspended as a consequence of what is established in article 10 of Royal Decree 463/2020.

The amount of the consolidated rights available it cannot be superior to the estimated net income that has been lost while the suspension of opening to the public is maintained

  1. c) In the case of own-account workers that had previously been integrated into a Social Security regime as such and had ceased its activity as a consequence of the health crisis situation caused by COVID-19.

The amount of the consolidated rights available may not exceed the estimated net income that has been lost as long as the health crisis situation caused by COVID-19 continues

The amounts of consolidated rights must be accredited by the participants of the pension plans that request the disposition of their consolidated rights.

This measure will be equally applicable to the insured of the insured pension plans, corporate social welfare plans and pension societies social referred to in article 51 of Law 35/2006 on Personal Income Tax.

Regulations may regulate the conditions and terms under which they may be effective bound rights.

Refund:

The reimbursement of consolidated rights will be made to participant's requestholding on to tax system established for the benefits of pension plans.

The refund must be made within the maximum period of 7 business days since that the participant present the supporting documentation correspondent.

The Government may extend the term to request the collection of pension plans, taking into account the needs of disposable income in the face of the situation derived from the circumstances of economic activity caused as a consequence of the health crisis caused by COVID-19.