Debts collection for declarations, liquidations and self -liquidations is postponed whose income period ends during the month of April of this year; as long as the solicites are presented until that of amount of less than 30,000 euros is dated. Therefore, s and extends a fourth month plus the period of time in which interests will not be accrued by delay.
The extension for the payment of debts will be six months, the first four without collection of interest (Fourth Additional Provision of Royal Decree – Law 5/2021). This measure adds to many others that aim the support for solvency in response to the disastrous consequences caused by the terrible experience of the Covid-19 pandemic.
Exceptions:
- Those corresponding to tax obligations that must comply with the retainer or the one forced to enter account.
- The tax derived that must be legally impact.
- Those corresponding to tax obligations that must be complied with to the one -way payments of the Corporation Tax
Requirements:
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- Person or entity with volume of operations not exceeding 6,010,121.04 in 2020.
- I do not accrue delay interest during the first 30s of the postponement.
Do you want to know more about fiscal deductions for R&D? Our technical team can help you in info@verumasesores.com .