March 2020
Exceptional procedure for obtaining a NIF by natural persons assigned by the AEAT in a non-face-to-face manner during the validity of Royal Decree 463/2020, of March 14, which declares the state of alarm for the management of the crisis situation health caused by COVID-19. Form 030
Exceptional procedure for obtaining NIF by entities remotely during the validity of Royal Decree 463/2020, of March 14, which declares the state of alarm for the management of the health crisis situation caused by COVID -19.
The 2019 Income Campaign Portal is published with the available information content, so that all citizens who wish to do so can take forward the steps aimed at submitting their 2019 Income Tax return, the deadline for which begins next April 1.
The non-advanced electronic signature system (Cl@VE PIN) is allowed in debt payments to Collaborating Entities that are made with credit or debit cards. This system was already allowed for account debit payments.
Order HAC/253/2020, of March 3, approving the declaration models for the Personal Income Tax and Wealth Tax, fiscal year 2019, determining the place, form and deadlines for submitting them, the procedures for obtaining, modifying, confirming and submitting the draft Personal Income Tax declaration are established, and the general conditions and procedure for submitting both by telematic or telephone means .
The Information Note from the Director of the Department of Customs and Excise Taxes has been published with Instructions regarding the declaration of a state of alarm made by Royal Decree 463/2020, of March 14.
On March 14, Royal Decree 463/2020 was published, declaring the state of alarm for the management of the health crisis situation caused by COVID-19, which establishes:
Terms are suspended and deadlines for processing procedures of public sector entities are interrupted. The calculation of the deadlines will resume at the moment in which this royal decree or, where appropriate, its extensions lose validity.
The prescription and expiration periods of any actions and rights will be suspended during the period of validity of the state of alarm and, where appropriate, the extensions that are adopted.
However, the suspension of the terms and the interruption of the administrative deadlines established in the Royal Decree that declares the state of alarm, will not apply to tax deadlines, subject to special regulations, nor will it affect, in particular, deadlines for submitting tax returns and self-assessments
The deadlines in tax procedures are going to be extended through an imminent regulatory change. Don't worry if you have a pending procedure. Until the regulatory change is approved, the Agency is aware of the situation and will not consider the deadline missed.
We can postpone your appointment, we will call you to inform you of the new date.
Form 140, requesting early payment of the Income Tax maternity deduction, is approved and the communication of variations that affect the right to early payment is regulated.
Order EHA/3481/2008, of December 1, is modified, approving model 189 of the annual information return on securities, insurance and income, the physical and logical designs for the replacement of the interior sheets of said model by means directly readable by computer and the conditions and procedure for its telematic presentation are established.
Order EHA/769/2010, of March 18, is modified, approving model 349 of the recapitulative declaration of intra-community operations, as well as the physical and logical designs and the place, form and deadline for submission, establishing the general conditions and the procedure for its electronic presentation, and Order HAC/3625/2003, of December 23, is modified.