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Autonomous and postponements of tax debts

The autonomous. That type of professional without schedule, nor boss. That – or that – that is multidisciplinary by default.

The autonomous. That type of professional without schedule, nor boss. That – or that – that is multidisciplinary by default. That person that his behavior and “corporate” appearance acts as web 0.0, that is, of flesh and blood. That, which regarding its tax treatment has generated, generates and generates so much political debate. That regime that in December 2016, that is, 17 days ago had 3,194,210 million people in their ranks. Law 20/2007, of July 11, of the Statute of the Autonomous Worker regulates the general characteristics of this type of product or services providers. The last reform of the RDL 3/2016, of December 2, provides substantial news that today we update, specifically, in the way in which they face their postponements or subdivisions of tax debts.

RD 2/2016 and RD 3/2016

As we collected in October, the Government of Spain through Royal Decree Law 2/2016, of September 30, introduced a series of tax measures aimed at reducing the public deficit, which affected fractional payments in The Corporation Tax, in what is expected to be an impulse to the Spanish coffers, and therefore, to the fulfillment of Spain with the criteria marked by Brussels with respect to its public deficit levels.

However, months later, the new National Executive, through the RDL 3/2016 continues with its eagerness for consolidation of public finances “that will guide the Spanish economy by a path of growth and employment creation” with new Measures that try to raise about 7,000 million euros. Something that we also echoed in our blog is a month ago, but that requires a more concrete analysis, because, to what does this measure affect self -employed and companies?

the autonomous and the RDL 3/2016

The last provision of the Government eliminated the possibility of having postponements or subdivisions of some tax debts, among which those originated by the fractionated payments of the Corporation Tax or those of taxes such as VAT, that is, those caused by taxes that must be legally impact, unless it is justified that these quotas have not been paid.

as an impact we understand that tax by which, the autonomous or entrepreneur charges for the services provided or the goods sold to third parties, both companies and final consumers. < /Blockquote>

Thus, requests for postponement or fractionation of debts affected by this RDL are inadmitted, while the rest of debts will continue to be managed in sections that have been intact in the base text, which means:

  • That it will not be necessary to submit guarantees in the case of those requests for postponement or fractionation that refer to amounts of € 30,000 or lower quantities. (Automated process)
  • That it will be necessary to present guarantees in operations with amounts of € 30,000 or more.

Thus, the autonomous professional does not affect the modifications in the fractional payments of the Corporation Tax, since he taxes through the IRPF, but that affects the appearance of the VAT. In fact, they can continue requesting postponements and VAT if they properly justify that they have not charged the quotas. .

However, personal income tax and VAT may be requested in the following assumptions:

  • Applications when the debt is equal to or less than € 30,000: postponements without guarantees up to a maximum of 12 months, unless a lower deadline number is requested. The periodicity of the payments will be monthly.
  • Applications When the debt is greater than € 30,000: postponement, depending on the type of guarantee provided by the debtor, for a maximum of 36 monthly deadlines, except for a smaller number of deadlines. In this sense, if the tax debts are originated by VAT, it will be necessary to prove that the VAT quotas impact have not been paid.

Speaking of self -employed, we take the opportunity to desire the best of the luck at 12,959 new entrepreneurs and the 13,251 entrepreneurs with whom we close 2016. The advice they consider necessary can request it, without any prior commitment, from .

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