Regulatory developments 2021
Skip information indexExtraordinary fractionation applicable to debts for 2020 IRPF declarations for recipients of Temporary Employment Regulation Files (ERTE)
Orden HAC/320/2021, de 6 de abril,por la que se establece un fraccionamiento extraordinario para el pago de la deuda tributaria derivada de la declaración del Impuesto sobre la Renta de las Personas Físicas para beneficiarios durante el año 2020 de prestaciones vinculadas a Expedientes de Regulación Temporal de Empleo.
Order HAC/320/2021, of April 6, was published in the BOE today, April 7, establishing an extraordinary installment payment for the tax debt arising from the declaration of Personal Income Tax for beneficiaries during 2020 of benefits linked to Temporary Employment Regulation Files.
Previous Order HAC/411/2021, of April 26, by which the net return indices applicable in the objective estimation method are reduced for the 2020 tax period of the Personal Income Tax for agricultural and livestock activities affected by various exceptional circumstances. Next Main tax innovations introduced by Law 11/2020, on General State Budgets for 2021 (BOE of December 31)