Updating the modification deadline calculator for TB and other rectifications
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.
This seeks to respond to the queries raised concerning the calculation of the deadline for recovering VAT on unpaid loans, both in case of the bankruptcy of the customer (Article 80.Three of the VAT Law) and mere non-payment (Article 80.Four of the VAT Law).