Regulatory developments 2021
Skip information indexExtraordinary instalment payment option applicable to debts for 2020 persona income tax returns for recipients of Temporary Redundancy Plans (ERTE).
In the BOE (Official State Gazette) of 7 April, Order HAC/320/2021 of 6 April has been published, which establishes an extraordinary instalment payment option for the payment of the tax debt resulting from the Personal Income Tax return for those who benefited from Temporary Redundancy Plan during 2020.
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.
BackOrder HAP/411/2021, of 26 April, is modified, reducing, for the tax period 2020, the net earnings indices applicable in the objective assessment method of Personal Income Tax for agricultural and livestock activities affected by various exceptional circumstances.NextMain changes introduced by Act 11/2020, on the General Budgets for 2021 (Official State Gazette of 31 December)