On 18 March last, Royal Decree Law 8/2020 of 17 March on urgent extraordinary measures to deal with the economic and social impact of COVID-19 (hereinafter RDL 17 March) came into force.
Some of the most important measures are those relating to the flexibilization of the deadlines for the payment of tax debts, and in general the suspension of deadlines in the tax field, provided for in Article 33 of the RDL, 17 March.
The measures adopted are set out below:
A. Extension of deadlines
- – They are extended until 30 April 2020:
1. The deadlines for payment of the tax debt resulting from settlements made by the government, as well as the tax debt, once the enforcement period has begun and the injunction has been notified.
2. The deadlines and instalments of the deferment and instalment agreements granted.
3. The deadlines related to the development of the auctions and the awarding of goods.
4. The terms to attend to the requirements, seizure proceedings and requests of information with tax significance.
5. The time limits for formulating arguments before acts of opening of said procedure or hearing, dictated in procedures of application of taxes, sanctions or declaration of nullity, return of undue income, rectification of material errors and revocation.
6. The time limits to deal with requests and applications for information made by the General Cadastre Board which are within the time limit for replying to the entry into force of this Royal Decree Law are extended until 30 April 2020.
- – They are extended until 20 May 2020 (unless the period granted by the general rule is longer)
Any of the six cases listed above, which have been reported as of March 18, the date of entry into force of RDL 17 March.
B. Voluntary compliance
If the taxpayer complies with the tax request or application, or presents his arguments, the procedure will be considered completed, without prejudice to the provisions regarding the extension of deadlines.
C. Calculation of time limits (for the period from 18 March to 30 April 2020)
- – It shall not be taken into account the deadline of the procedures for the application of taxes, penalties and reviews carried out by the AEAT. However, during said period the Administration may promote, order and carry out the procedures that it considers mandatory.
- – It shall not be taken into account the deadline of (nor for the purposes of expiration): the right of the Administration to determine the tax debt through the appropriate settlement or to demand the payment of settled and self-assessed tax debts, as well as the right to request or obtain the refunds arising from the regulations of each tax, refunds of undue income and the reimbursement of the cost of guarantees.
D. Notifications
In the appeal for reversal and in the economic-administrative proceedings, the resolutions that conclude them shall be deemed notified when there is evidence of a notification attempt of the resolution between March 18 and April 30, 2020.
E. Complaints and appeals
The period for appealing or filing economic-administrative claims against tax acts, as well as for appealing administratively against the resolutions issued in economic-administrative proceedings, will not begin until after 30 April, or until the appropriate notification has been made, if this has occurred subsequently.
It should be noted that the measures set forth herein will be applicable to those procedures whose processing has been initiated prior to the entry into force of the RDL of March 17.
Finally, and in relation to the validity of the announced measures, these will be in force for a period of one month from their entry into force – March 18, 2020 – that is, until April 17, 2020, without prejudice to the possibility of extending their duration by the Government.
