Extraordinary circumstances

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

For the year 2023, the reduction on the fee accrued for current operations of the simplified Value Added Tax regime for economic activities carried out in the municipality of Lorca is maintained, as provided in the fifth Additional Provision of Order HFP /1172/2022, of November 29 ( BOE of December 1).

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

Likewise, in accordance with the same procedure indicated in the previous paragraph, a reduction of the indices or modules may be requested in cases where the owner of the activity is in a situation of temporary disability and does not have other employed personnel.