RD-Law 5/2021 in its Third Additional Provision regulates a special postponement with specific conditions to which companies can avail themselves that during the year 2020 their volume of operations has not exceeded the figure of € 6,010,121.04.
Those declarations-settlements and self-assessments whose deadline for filing and income ends between April 1, 2021, may be postponed.
This postponement will also be applicable to tax debts referred to in letters b), f) and g) of article 65.2 of Law 58/2003, of December 17, General Tax:
b) Those corresponding to tax obligations that must be met by the withholder or the person obliged to make payments on account. Model 111, 115, 123, among others.
f) Those derived from taxes that must be legally passed on unless it is duly justified that the passed fees have not been effectively paid, Model 303.
g) Those corresponding to tax obligations that must be met by the person obliged to make installment payments of Corporation Tax. Model 202
The conditions of the postponement are:
• The term will be six months.
• No default interest will accrue during the first four months of the deferral.
This is a 6-month deferral, not up to 6 months. A term of 6 months is granted from the deadline for voluntary admission, with the first 4 months without interest.
If you want to pay before, you can request a payment letter to make the deposit. If you do it before the 4 months, you will not accrue interest.
• The maximum total amount of deferred debts may not exceed 30,000 euros, whether they are in both the voluntary period and the executive payment period.
• At the time of the application, both the debts referred to in the application itself, as well as any other debts of the same debtor for which the postponement or fractionation has been requested and not resolved, as well as the amount of the maturities pending payment of deferred or fractioned debts, unless they are duly guaranteed.
If, after the granting of the postponement, the refund of any amount is recognized by the Tax Agency, said refund will be compensated with the deferred payments.
Deferrals that exceed 4 months will accrue an annual interest of 3.75% for the remaining two months, that is, 0.625% of the deferred amount.
The R.D. – It also allows to postpone withholding declarations