Extraordinary circumstances

When the development of activities to which the simplified regime applies is affected by fires, floods or other exceptional circumstances affecting a specific sector or area, the head of the Ministry of Finance may authorize, on an exceptional basis, the reduction of the indexes or modules.

For the 2021 financial year, the reduction on the accrued rate for current operations of the simplified regime of the Value Added Tax for economic activities carried out in the municipality of Lorca is maintained, as provided in the fourth Additional Provision of Order HAC /1155/2020, of November 25. ( BOE of December 4).

When the development of activities to which the simplified regime applies is affected by fires, floods, subsidence or major breakdowns in industrial equipment that cause serious alterations in the development of the activity, interested parties may request a reduction in the indexes or modules at the Administration or Delegation of the State Tax Administration Agency corresponding to their tax domicile within thirty days from the date on which said circumstances occur, providing the evidence they consider appropriate. Once the effectiveness of these changes has been confirmed to the Tax Authority, the reduction of the appropriate indexes or modules will be agreed upon.

Likewise, in accordance with the same procedure indicated in the previous paragraph, a request may be made to reduce the indexes or modules in cases where the owner of the activity is temporarily incapacitated and has no other personnel employed.