Extraordinary fractionation applicable to debts for 2020 IRPF declarations for recipients of Temporary Employment Regulation Files (ERTE)
Order HAC/320/2021, of April 6, was published in the BOE today, April 7, establishing an extraordinary installment payment for the tax debt arising from the declaration of Personal Income Tax for beneficiaries during 2020 of benefits linked to Temporary Employment Regulation Files.
Orden HAC/320/2021, de 6 de abril,
por la que se establece un fraccionamiento extraordinario para el pago de la deuda tributaria derivada de la declaración del Impuesto sobre la Renta de las Personas Físicas para beneficiarios durante el año 2020 de prestaciones vinculadas a Expedientes de Regulación Temporal de Empleo.