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August 2020

Updating the modification deadline calculator for TB and other rectifications

The calculator for the deadlines for modification of tax bases and other corrections has been updated. The calculation has taken into account the suspension of the deadlines for tax procedures, from March 14, the date of entry into force of Royal Decree 463/2020, which declares the state of alarm for the management of the health crisis situation caused by COVID-19, until May 30, 2020 (June 1 if the deadline expires on May 30), as well as the suspension of procedural deadlines from March 14 to June 3, 2020 (sole repealing provision.1 of Royal Decree 537/2020, of May 22) in the case of bankruptcies.

Associates: Assumptions of non-cancellation or rectification of income, and payment of debts through bank transfer

Order HAC/785/2020, of July 21, is approved, which establishes the cases in which credit institutions that provide the service of collaboration in collection management may not cancel or rectify previously collected income, and allows payment by bank transfer in the case of debts whose payment can be made through the Electronic Office of the Tax Agency.