August 2020
The calculator for deadlines for modifying tax bases and other rectifications has been updated. The calculation carried out has taken into account the suspension of the deadlines for tax procedures, since 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 March 3 June 2020 (sole derogatory provision.1 of Royal Decree 537/2020, of May 22) in the case of competitions.
Order HAC/785/2020, of July 21, is approved, which establishes the cases in which credit institutions that provide the collaboration service in collection management will not be able to cancel or rectify previously collected income, and allows payment through bank transfer in the case of debts whose payment can be made through the electronic headquarters of the Tax Agency.