FAQs

It has been decided that those affected by the DANA listed below may have more time to file their next tax returns and to make their next payments.

The beneficiaries of this extension of deadlines are the following:

• Taxpayers who do not carry out economic activities.

• Taxpayers who carry out economic activities whose volume of operations in 2023 did not exceed 6,010,121.04 euros (including groups with the same limit on volume of operations for all entities that comprise them).

That, as of October 28, 2024 they had their tax domicile, or operating establishment, or properties declared to be related to the activity, in any of the municipalities affected by the DANA .

returns and self-assessments (including IIEE and environmental returns), whose original submission deadline ended between October 28 and December 31, 2024.

Exceptions are:

• The deadlines for submission and payment in the voluntary period arising from declarations regulated by the Union Customs Code and/or by its implementing regulations.

• Self-assessment of the special regimes applicable to taxpayers who provide services to persons who do not have the status of taxpayers, who carry out distance sales of goods and certain domestic deliveries of goods (form 369).

• The summary declaration of intra-community operations (form 349).

• To the declarations of exchange of goods within the European Union regulated in Order HFP/1480/2021, of December 28 (Intrastat).

The rule does not require the submission of any application for the extension of deadlines to apply. The extension will be applied by default .

Yes. The general deadline of November 5 is extended until February 5, 2025, with respect to taxpayers with tax domicile in the province of Valencia and in municipalities affected by the DANA in other provinces. Therefore, the charge will be made on February 5 without the taxpayer having to take any action.

Since this is an extension of the payment deadline, this pending income between November 5 and February 5 will not prevent the obtaining of a certificate of being current as well as other debts whose payment deadline has been extended, as long as the taxpayer meets the rest of the requirements required to obtain the certificate.

Yes. Until December 16, 2024 .

Yes. All registered establishments (CAE, CIP or CAF) in the affected area will benefit from the extension of deadlines. In addition, it will also apply to establishments other than those mentioned above whose owner has its tax domicile in the area and a volume of operations not exceeding 6,010,121.04 euros in 2023.

The measure affects, since November 7 (entry into force of RD-law 6/2024), debts in the voluntary period (article 62.2 of the General Tax Law, LGT) and in the executive period (article 62.5 of the LGT), and the expiration of payment deadlines and fractions of deferral and fractionation agreements granted and not concluded.

In the indicated cases, the will be extended until February 5, 2025 unless the period granted by the general rule is , in which case it will apply.

Since this is an extension of the payment period, voluntary debts with an extended payment period (as well as, where applicable, the pending payment of the second payment of IRPF between November 5 and February 5) will not prevent the obtaining of a certificate of being up to date , as long as the taxpayer meets the rest of the requirements required to obtain the certificate.

Yes, all fractions whose direct debit was scheduled between November 7 and February 5 will be charged on February 5.

The taxpayer may request a modification of the conditions of the deferral or installment payment ( reconsideration request ). To do so, when requesting reconsideration, you must indicate in the request your status as 'affected by a declaration of an area seriously affected by a civil protection emergency, an emergency of national interest or a catastrophe'.

In order for the reconsideration request to be resolved before the February 5 payment deadline, it is recommended that you submit your request early. ##

The period to be granted for such reconsideration may not exceed:

• to the term of the initial deferral or installment, or

• to 36 months, if the original period granted was shorter.

Yes, you can request a deferral or installment payment in accordance with the provisions of article 65 of Law 58/2003, of December 17, General Tax Law.