Exceptional procedure for individuals to obtain a NIF without attending an office during the state of alarm
Exceptional procedure for individuals assigned by the AEAT to obtain a NIF without attending an office during the period of validity of Royal Decree 463/2020, of 14 March, declaring the state of alarm for the management of the health crisis situation caused by COVID-19.Form 030
Exceptional procedure for entities to obtain NIF without attending an office during the state of alarm
Exceptional procedure for entities to obtain NIF without attending an office during the validity of Royal Decree 463/2020, of 14 March, declaring the state of alarm for the management of the health crisis situation caused by COVID-19.
The 2019 income tax declaration campaign web portal is now available for any Spanish resident to access information and start preparing for the 2019 tax return period which starts on 1 April.
The non-advanced electronic signature system (Cl@VE PIN) is permitted for payments of debts to collaborating Entities that are made with credit or debit cards.This system was already allowed for payments on account.
The Personal Income Tax and Wealth Tax Return forms for the 2019 fiscal year have been approved, determining the place, method and time periods for filing them.
HAC/253/2020 Order of 3 March approving the Personal Income Tax Return and Wealth Tax Return Forms for 2019, determining the place, way and terms for submission of these forms, as well as the procedures to obtain, edit and confirm or file the Draft Personal Income Tax Return and general conditions and procedure for submitting both by telematic or telephonic means.
The Informative Note of the Director of the Customs and Excise Department has been published with instructions regarding the declaration of a state of alarm made by Royal Decree 463/2020, of 14 March.
Administrative deadlines are suspended due to the state of alarm but the deadlines for the submission of tax returns and self-assessments are not interrupted
On 14 March, Royal Decree 463/2020 was published declaring the state of alarm for the management of the health crisis caused by COVID-19, which States:
Terms are suspended and deadlines for the processing of procedures of public sector entities are interrupted.The deadlines shall resume when this royal decree or, where appropriate, the extensions thereof are no longer in force.
The prescriptions and expiry periods for any actions and rights shall be suspended for the duration of the state of alarm and, where appropriate, for any extensions taken.
However, the suspension of the terms and the interruption of the administrative deadlines set out in the Royal Decree declaring the state of alarm shall not apply to the tax deadlines, subject to special regulations, nor shall it affect, in particular, the deadlines for the filing tax returns and self-assessments.
The terms in the tax procedures are going to be extended by an imminent regulatory change.Do not worry if you have outstanding procedures.As long as the regulatory change is approved, the Tax Agency is aware of the situation and will not consider the term to have been missed.
Your appointment may be postponed, we will call you to inform you of the new date.
Approving Form 140 Request for advance payment of the Personal Income Tax deductions for maternity and regulating notifications of any changes that may affect this advance payment.
Order EHA/3481/2008, of 1 December, approving form 189 of the annual informative notice about securities, insurance and income, as well as the physical and logical designs for the replacement of the interior sheets of that model by means directly legible by computer are hereby amended and the conditions and procedure for their electronic submission are established.
Order EHA/769/2010, of 18 March, approving form 349 of the summary declaration of intra-EU operations, as well as physical and logical designs and the place, form and time limit for submission, is hereby amended to establish the general conditions and procedure for its electronic submission, and Order HAC/3625/2003, of 23 December, is amended.