March 2020
Exceptional procedure for obtaining 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 health crisis situation caused by COVID-19. Form 030
Exceptional procedure for obtaining NIF by entities 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 health crisis situation caused by COVID-19.
The 2019 Income Tax Campaign Portal has been published with the available informative content, so that all citizens who wish to do so can advance the procedures aimed at filing their 2019 Income Tax return, the deadline for which begins on April 1.
The non-advanced electronic signature system (Cl@VE PIN) is permitted for debt payments to Collaborating Entities made with credit or debit cards. This system was already allowed for payments by direct debit.
Order HAC/253/2020, of March 3, approving the personal income tax and wealth tax return models for the 2019 financial year, determining the place, form and deadlines for their submission, establishing the procedures for obtaining, modifying, confirming and submitting the draft personal income tax return, and determining the general conditions and procedure for submitting both by electronic or telephone means .
The Information Note from 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 March 14.
On March 14, Royal Decree 463/2020 was published, declaring a state of emergency to manage the health crisis situation caused by COVID-19, which establishes:
Terms and deadlines for processing procedures for public sector entities are suspended and time limits are interrupted. The calculation of the deadlines will resume when this Royal Decree or, where applicable, its extensions, cease to be in force.
The limitation and expiration periods for any actions and rights shall be suspended during the period of validity of the state of alarm and, where applicable, any extensions adopted.
However, the suspension of the terms and the interruption of the administrative deadlines established in the Royal Decree declaring the state of alarm will not apply to tax deadlines, subject to special regulations, nor will it affect, in particular, the deadlines for the submission of tax returns and self-assessments.
The deadlines for tax procedures are to be extended by an imminent regulatory change. Don't worry if you have a pending procedure. While the regulatory change is being approved, the Agency is aware of the situation and will not consider the deadline to have been breached.
We can postpone your appointment, we will call you to inform you of the new date.
Form 140, for the application for advance payment of the income tax deduction for maternity, has been approved and the communication of variations that affect the right to advance payment is regulated.
Order EHA/3481/2008, of December 1, approving Form 189 of the annual information declaration on securities, insurance and income, the physical and logical designs for the replacement of the inner pages of said form with media that can be read directly by computer, and establishing the conditions and procedure for its electronic submission, is amended.
Order EHA/769/2010, of March 18, approving model 349 of the summary declaration of intra-community operations, as well as the physical and logical designs and the place, form and deadline for submission, is amended, the general conditions and the procedure for its electronic submission are established, and Order HAC/3625/2003, of December 23, is amended.