Extension of the term for the presentation and entry of tax declarations and self-assessments

Today, after its publication in BOE (download BOE), Royal Decree-Law 14/2020, of April 14, entered into force, by virtue of which, the Government approves the extension of the periods of presentation and entry of the tax returns and self-assessments whose expiration occurs from April 15 to May 20. 

This moratorium for the presentation and entry of the tax declarations and self-assessments corresponding to the first quarter (1T) of 2020, only affects those that correspond to present at the state level and whose management corresponds to the State Tax Administration Agency. 

The scope of this term extension is limited exclusively to those liable for taxes with a volume of operations for VAT purposes not exceeding 600,000 euros in 2019. 

It is appropriate to remember that, for these purposes, the volume of operations is understood to be the total amount, excluding VAT and, where appropriate, the equivalence surcharge and the flat-rate compensation of the deliveries of goods and services rendered by the taxpayer during the previous calendar year, including exempt ones; and without taking into account: (i) occasional deliveries of real estate, (ii) deliveries of investment goods, and (iii) financial operations and controlled exempt operations for investment gold that are not habitual. 

In accordance with the Royal Decree, the deadlines for submission and entry of self-assessments will extend until May 20, 2020, unless the form of payment chosen was by direct debit, in which case, the period of submission, (that initially ended today), will run until May 15, 2020, with the account being debited on May 20, 2020. 

Regarding direct debits that have been made until April 15, 2020, the account debit will also be made on May 20, 2020. 

Likewise, it is expressly foreseen that the extension of the deadlines for presentation and entry will not be applicable: 

• To tax groups that apply the special tax consolidation regime regulated in Chapter VI of Title VII of the Corporation Tax Law, regardless of their net amount of turnover.

• To the groups of entities that are taxed in the special regime of groups of entities of the VAT regulated in Chapter IX of Title IX of the Value Added Tax Law, regardless of their volume of operations.

Lastly, this Royal Decree does not contain any provision that prevents the joint application of this extension of the filing and deposit period, with the possibility of requesting the postponement of the payment to 6 months (without interest for the first 3 months), approved by the Royal Decree-Law 7/2020, for those taxpayers who meet the requirements to benefit from both measures. 

From Lener, we are at your disposal to clarify any questions that may arise.

Guadalupe Díaz-Súnico
Partner of the Tax Department

Javier Fernández Cuenca
Partner of the Tax Department