Royal Decree-Law 7/2020 of 12 March provides for a series of measures to make deferrals more flexible for SMEs and the self-employed.
Provisionally, taxpayers who, under the Royal Decree-Law, wish to avail themselves of the deferral relaxation measures included therein, must proceed in accordance with the following instructions:
Present, using the usual procedures, the self-assessment containing the amounts to be paid by the taxpayer that he wishes to defer, marking, as with any deferral, the “acknowledgement of debt” option.
Access the procedure “Submit application”, within the deferral section of the AEAT’s electronic headquarters, at the following link: https://www.agenciatributaria.gob.es/AEAT.sede/procedimientoini/RB01.shtml
Fill in the fields of the application.
There are no special requirements for the fields relating to the taxpayer’s identification, debts to be deferred and direct debit details.
The applicant who wishes to take advantage of the flexibility established in the Royal Decree Law must pay special attention to the following fields:
“Type of guarantees offered”: check the option “Exemption”. “Proposal of terms; no. of terms”: add the number “1”.
“Periodicity”: tick the option “Not applicable”.
“Date of first instalment”: incorporate the date corresponding to a period of six months from the end date of the ordinary deadline for presentation of the self-assessment (for example, the monthly VAT self-assessment MOD 303 for the month of February expires on 30 March, so that the date to be included would be 30-09-2020).
VERY IMPORTANT: Additionally, in the field “Reason for the request” you must include the expression “Deferral RDL”. The inclusion of this wording in the text field is particularly important for the correct processing of the application while the AEAT establishes a definitive procedure during the period in which the Royal Decree takes effect.
Present the application, pressing the icon “Sign and send”.
Provisional instructions for the presentation of AEAT deferrals (13/03/2020)