To add to the measures adopted with the declaration of the state of alarm, new, more specific provisions are issued in the area of tax procedures, as well as others aimed at making debt payment more flexible.
New specific measures in the field of taxation to protect economic activity
In order to complement the measures adopted when the state of alarm was declared, new measures are dictated to minimize the impact of the health crisis on economic activity.
The liquidity guarantee measures include new provisions on tax procedures, which now refer to a more special and specific area, and others aimed at making the payment of tax debts more flexible.
Within this framework of action, with effect from 18-3-2020 and in force for an initial period of one month, the following measures are adopted in the area of taxation:
a. In general, the deadlines for the following matters that have not ended on 18-3-2020 are extended until 30-4-2020, and those that are reported as of 18-2-2020 are extended until 20-5-2020, or until the deadline provided for in the general rule when it is longer.
- The period for payment in the voluntary period (LGT art.62.2) and for payment in the executive period (LGT art.62.5)
- The expiry of the deadlines and fractions of the deferrals and instalments granted;
- Those relating to electronic bids (RGR art.104.2) and award and payment of goods (RGR art.104 bis) in auctions;
- Those to attend to requirements, seizure proceedings and requests for information with tax implications (without prejudice to the specialities provided for by customs regulations); and
- Those foreseen to formulate allegations in acts of opening or hearing in the procedures of application of taxes, penalties, declaration of nullity, refund of undue income, correction of material errors and revocation (without prejudice to the specialities foreseen by the customs regulations).
However, if the taxpayer complies with the requirement or request for information with tax implications or submits allegations, the procedure will be considered completed.
b) In the case of administrative enforcement procedures not completed by 18 March 2020, paragraph (a) shall be supplemented by the fact that guarantees on immovable property cannot be enforced from 18 March 2020 to 30 April 2020.
c) For the purposes of the maximum duration of the procedures for the application of taxes, penalties and reviews processed by the AEAT, and without prejudice to the possibility that the Administration may promote, order and carry out the essential procedures, the period from 18-3-2020 and until 30-4-2020 shall not be counted. Nor, for the purposes of limitation periods or expiration periods.
d) In the appeal for reversal and in the economic-administrative procedures, for the sole purpose of calculating the periods of limitation, the decisions that terminate them shall be understood to have been notified when an attempt to notify the decision can be proven in the period between 18-3-2020 and 30-4-2020. However, the period for lodging appeals or claims against acts and for appealing administratively against the resolutions of the economic-administrative proceedings will not begin until the end of this period.
If the notification is made after that period, the general rules on notifications established in the GLT will apply.
e) Specifically within the framework of the Dirección General del Catastro, the following measures are established
- The deadline for responding to requests and applications for information within the response period is extended to 30-4-2020;
- The deadline for responding to requests and requests for information within the response period is extended to 30-4-2020. Allegations regarding acts of opening or hearing procedures communicated after 18-3-2020 may be attended to until 20-5-2020, or for the period established in the general regulations, if longer;
- For the purposes of the maximum duration of proceedings initiated ex officio and without prejudice to the possibility of the Administration promoting, ordering or carrying out the essential procedures, the period from 18-3-2020 to 30-4-2020 is not counted.
If, by way of exception, the taxpayer complies with a request for information or submits allegations during the periods indicated, the procedure will be considered completed.
In general, all these measures will be applicable to procedures whose processing began prior to the entry into force of the RDL that adopts them, i.e. prior to 18-3-2020, and the time limits contained therein will not be subject to the suspension of administrative deadlines.