Inquiries Hacienda RDL 8-2020

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Question: What does the tax measures of article 33 of Royal Decree-Law 8/2020 affect?

Reply:The provisions of article 33 of the RDL are only applicable in relation to procedures initiated prior to its entry into force, that is, initiated prior to March 18, 2020.

Question: What are the main measures contained in article 33 of Royal Decree-Law 8/2020 in relation to the actions of the AEAT?

Reply:The main measures of article 33 of the RDL are:

  1. Suspension of the computation of the term of the procedures processed by the State Tax Administration Agency, from March 18, 2020 to April 30, 2020.
  2. Suspension of the computation of the expiration periods and the statute of limitations of article 66 of the General Tax Law, from March 18, 2020 to April 30, 2020.
  3. Extension until April 30, 2020 of certain deadlines opened prior to March 18, 2020 and that were not concluded by that date.
  4. Within the enforcement procedure, non-execution of guarantees that fall on real estate from March 18 to April 30, 2020.
  5. Extension until May 20, 2020 or, if later, until the date granted by the general rule, of certain periods that open from March 18, 2020.
  6. The deadline for filing economic or administrative appeals or claims begins on May 1, 2020, or it starts from the date determined by the general rule if the notification of the act to appeal had occurred after April 30, 2020.

Question: Does the suspension of the duration of the procedures mean that the State Tax Administration Agency is not going to carry out any procedure during the duration of the suspension?

Reply:In general, the State Tax Administration Agency will not carry out procedures in these procedures. However, you can carry out the procedures that are essential.

Question: What deadlines benefit from the extension until April 30, 2020?

Reply:It must be deadlines opened prior to March 18, 2020 and which were not concluded by that date. Specifically, the following deadlines are extended:

  1. The terms for the payment of tax debt in the voluntary and executive period, provided for in sections 2 and 5 of article 62 of the LGT.
  2. The expiration of the terms and fractions of the deferment and fractionation agreements granted.
  3. The terms related to the development of auctions and adjudication of goods (articles 104.2 and 104 bis of the General Collection Regulation).
  4. The deadlines to meet requirements, seizure proceedings, requests for information with tax significance, and to formulate allegations before acts of opening of said process or hearing, dictated in procedures of application of taxes, sanctions or declaration of nullity, return of improper income, rectification of material errors and revocation.

Question: What deadlines benefit from the extension until May 20, 2020?

Reply:Must be deadlines open from March 18, 2020, inclusive. Specifically, the following deadlines are extended:

  1. The terms for the payment of tax debt in the voluntary and executive period, provided for in sections 2 and 5 of article 62 of the LGT.
  2. The expiration of the terms and fractions of the deferment and fractionation agreements granted.
  3. The terms related to the development of auctions and adjudication of goods (articles 104.2 and 104 bis of the General Collection Regulation).
  4. The deadlines to meet requirements, seizure proceedings, requests for information, and to make allegations before acts of opening of said procedure or hearing.

However, the term will end on a date later than May 20, 2020 if this results from the application of the general rule.

Question: What happens if the request, the request for information is met or if allegations are presented before the end of the term extension?

Reply:The process is considered complete for all purposes.

Question: Is it necessary to request the extension of the terms or will they be applied by default?

Reply:The rule does not require the submission of any request for the extension of the deadlines to be applied. The extension will be applied by default, notwithstanding that the interested party may voluntarily decide not to exhaust the deadlines.

Question: Can the Administration execute a unilateral mortgage constituted as guarantee of a deferment, installment or suspension?

Reply:as a consequence of the provisions of the RDL, the Administration will not execute guarantees constituted on real estate, whatever the cause of the guarantee, from March 18, 2020 until April 30, 2020.

Question: Are the deadlines for filing declarations and self-assessments modified?

Reply:No. The deadlines for submission and entry of self-assessments and the deadlines for submission of informative returns are not affected by the suspension of deadlines regulated in Royal Decree-Law 8/2020. This is established in section 6 of the third additional provision 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, incorporated to said additional provision by Royal Decree 465/2020, of March 17.

For this purpose, it is recalled that measures have been adopted to make postponements more flexible (see the section on questions about postponement measures).

QUESTIONS ABOUT DEADLINES BEGIN BEFORE MARCH 18, 2020

1.- DEADLINES FOR PAYMENT REGULATED IN ARTICLE 62, SECTIONS 2 AND 5 LGT.

Question: If the Administration has notified a tax assessment before the entry into force of the RDL and the term of entry in the voluntary period expires between the entry into force of the RDL and April 30, 2020, what entry period should be taken into account?

Reply:The payment period in the voluntary period extends until April 30, 2020.

Question: If the Administration has notified a declaration of responsibility agreement before the entry into force of the RDL and the term of entry in the voluntary period expires between the entry into force of the RDL and April 30, 2020, what period of entry must be taken consider?

Reply:The payment period in the voluntary period extends until April 30, 2020.

Question: If the Administration has notified an enforcement order prior to the entry into force of the RDL and the term of entry into the executive period expires between the entry into force of the RDL and April 30, 2020, what period of entry must be taken in account?

Reply:The payment period in the executive period will last until April 30, 2020.

2.- POSTPONEMENT AND FRACTIONATION AGREEMENTS NOTIFIED BEFORE THE ENTRY INTO FORCE OF THE RDL.

Question: What happens to the payment dates established in the deferment or fractionation concession agreements notified before the entry into force of the RDL?

Reply:Maturities that occur between the effective date of the RDL and April 30, 2020 are carried over to the latter date, without an increase in their amount.

Question: What if there was more than one expiration derived from deferment or fractionation concession agreements notified before the RDL came into effect, to be paid between the date of entry into force of the RDL and April 30, 2020?

Reply:All the maturities that should be entered between the entry into force of the RDL and April 30, 2020 are carried over to this last date, without increasing their amount.

Question: What happens if the Administration notifies me prior to the entry into force of the RDL of the denial of a request for deferment, fractionation, suspension, compensation or payment in kind submitted in a voluntary period and the period of entry resulting from such denial ends after the effective date?

Reply:The entry period is transferred to April 30, unless the one granted by the general rule is later, in which case it will be the one that is applicable.

Question: What happens if the Administration notifies me of the inadmissibility or filing of a request for deferment, fractionation, suspension, compensation or payment in kind submitted in a voluntary period before the RDL comes into force?

Reply:If the entry is not made, an enforcement order will be issued. The entry period to pay the debt with the 10% reduced premium surcharge is extended until April 30, if the period reflected in the ruling referred to in article 62.5 of the LGT has not ended at the entry in RDL force.

3.- DEADLINES RELATED TO THE DEVELOPMENT OF AUCTIONS AND AWARD OF GOODS REGULATED IN ARTICLES 104.2 AND 104 BIS RGR.

Question: What if the deadline for bidding in an auction started before the RDL came into effect and ends after the RDL comes into effect and before April 30, 2020?

Reply:The period of 20 calendar days to make bids is extended until April 30, 2020.

Question: How does the RDL affect the term that the Administration has to award the auctioned assets prior to the entry into force of the RDL?

Reply:The term of fifteen calendar days available to the Administration will be extended until April 30, 2020 if the original award term ends before that date and after the entry into force of the RDL.

4.- DEADLINES TO MEET REQUIREMENTS, EMBARGO DILIGENCES AND REQUESTS FOR INFORMATION.

Question: What happens if before the entry into force of the RDL a taxpayer has received a request from the Administration whose service period ends between said entry into force and April 30, 2020?

Reply:The deadline to meet the requirement extends until April 30, 2020.

Question: What happens if before the entry into force of the RDL a taxpayer has received a request for information with tax significance from the Administration whose service period ends between said entry into force and April 30, 2020?

Reply:The term to attend the information request extends until April 30, 2020.

Question: A taxpayer receives an embargo procedure before the RDL comes into force, which must be attended to within the period between said entry into force and April 30, 2020, is the service period modified?

Reply:Yes, although the embargo is fully effective from the initial moment, the response period to the Administration is extended until April 30, 2020.

5.- DEADLINES FOR FORMULATING CLAIMS (CLAIMS PROCEDURES AND HEARING).

Question: What is the deadline for filing claims for a taxpayer who received the communication to open the claims procedure in a tax proceeding before the RDL comes into force if said period ends between said entry into force and April 30, 2020?

Reply:The deadline to complete the process of allegations extends until April 30, 2020.

Question: What is the deadline for submitting allegations that a taxpayer who received the communication to open the hearing procedure in a tax proceeding before the RDL comes into force if said period ends between said entry into force and April 30, 2020?

Reply:The deadline to complete the hearing process extends until April 30, 2020.

QUESTIONS ABOUT DEADLINES STARTED FROM MARCH 18, 2020

1.- DEADLINES FOR PAYMENT REGULATED IN ARTICLE 62, SECTIONS 2 AND 5 LGT.

Question: If the Administration has notified a tax settlement after the entry into force of the RDL, what period of entry must be taken into account?

Reply:The payment period in the voluntary period extends until May 20, 2020, unless the one granted by the general rule is longer, in which case it will be the one that is applicable.

Question: If the Administration has notified a liability declaration agreement after the entry into force of the RDL, what period of entry must be taken into account?

Reply:The payment period in the voluntary period extends until May 20, 2020, unless the one granted by the general rule is longer, in which case it will be the one that is applicable.

Question: If the Administration has notified an enforcement order after the entry into force of the RDL, what period of entry must be taken into account?

Reply:The payment period in the executive period will be extended until May 20, 2020, unless the one granted by the general rule is longer, in which case it will be the one that is applicable.

2.- POSTPONEMENT AND FRACTIONATION AGREEMENTS NOTIFIED AFTER THE ENTRY INTO FORCE OF THE RDL.

Question: What happens to the payment dates established in the deferment or fractionation concession agreements notified after the entry into force of the RDL?

Reply:Maturities prior to May 20 are carried over to this last date, without increasing their amount.

Question: What if there were more than one expiration derived from deferment or installment concession agreements notified after the entry into force of the RDL to be paid after said entry into force and before May 20, 2020?

Reply:All maturities prior to May 20 are carried over to this last date, without increasing their amount.

Question: What happens if the Administration notifies me after the entry into force of the RDL the denial of a request for deferment, fractionation, suspension, compensation or payment in kind submitted in a voluntary period?

Reply:The entry period is transferred to May 20, 2020, unless the one granted by the general rule is later, in which case this will be applicable.

Question: What happens if the Administration notifies me after the entry into force of the RDL the inadmissibility or filing of a request for deferment, fractionation, suspension, compensation or payment in kind submitted in a voluntary period?

Reply:If the entry is not made, an enforcement order will be issued. The entry period to pay the debt with the 10% reduced premium surcharge is extended until May 20, unless the one granted by the general rule is later, in which case this will be applicable.

3.- DEADLINES RELATED TO THE DEVELOPMENT OF AUCTIONS AND AWARD OF GOODS REGULATED IN ARTICLES 104.2 AND 104 BIS RGR.

Question: What if the deadline for bidding on an auction started after the RDL came into effect?

Reply:The period of 20 calendar days to make bids is extended until May 20, 2020, unless the one granted by the general rule is longer, in which case this will be the one that applies.

Question: How does the RDL affect the term that the Administration has to award the auctioned goods after the RDL comes into force?

Reply:The term of fifteen calendar days available to the Administration will be extended until May 20, 2020, unless the one granted by the general rule is longer, in which case this will be the one that is applicable.

4.- DEADLINES TO MEET REQUIREMENTS, EMBARGO DILIGENCES AND REQUESTS FOR INFORMATION

Question: If, after the entry into force of the RDL, a taxpayer receives a request from the Administration, what is the period to attend to it?

Reply:The term to meet the requirement extends until May 20, 2020, unless the one granted by the general rule is longer, in which case it will be the one that is applicable.

Question: If, after the entry into force of the RDL, a taxpayer has received a request for information with tax significance from the Administration, what is the deadline to attend to it?

Reply:The term to attend to the information request extends until May 20, 2020, unless the one granted by the general rule is longer, in which case it will be the one that is applicable.

Question: A taxpayer receives an embargo procedure after the entry into force of the RDL, what period of attention to said procedure is applicable?

Reply:Although the embargo is fully effective from the initial moment, the response period to the Administration is extended until May 20, 2020, unless the one granted by the general rule is longer, in which case this will be the one resulting from application.

5.- DEADLINES FOR FORMULATING CLAIMS (CLAIMS PROCEDURES AND HEARING).

Question: What is the term of a taxpayer who received the communication of opening of the process of allegations in a tax procedure after the entry into force of the RDL?

Reply:The term to complete the process of allegations extends until May 20, 2020, unless the one granted by the general rule is longer, in which case it will be the one that is applicable.

Question: What is the term of a taxpayer who received the communication to open the hearing procedure in a tax procedure after the RDL came into force?

Reply:The deadline for completing the hearing process extends until May 20, 2020, unless the one granted by the general rule is longer, in which case this will be the one that applies.

QUESTIONS ABOUT THE TIME LIMIT FOR FILING REMEDIES AND CLAIMS

Question: If I was notified of an act or resolution before March 14, 2020, 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, and the period of appeal or claim has not ended at the entry into force of said Royal Decree, what period do I have to file an appeal or an economic-administrative claim?

Reply:You have a period of one month, which will start again on May 1, 2020 or the day after the possible extensions of Royal Decree 463/2020 lose effect, in the event that that day was after 1 may.

QUESTIONS ABOUT INSPECTOR PROCEDURE

Question: The initiation of an inspection procedure has recently been notified, setting a date for the first appearance for the next few days.

Reply:Given the existing circumstances, it is not convenient to hold these visits, neither in the Inspection offices nor in those of the taxpayer. If an email / phone number from the actuary was already indicated in the initial communication, the taxpayer himself may thus contact the actuary to postpone the visit. The documentation requested in the initial communication may be submitted, by the taxpayer, if they so wish, through the electronic office with a term until April 30, 2020.

In this sense, it should be borne in mind that, in accordance with article 33.3 of Royal Decree Law 8/2020, if the taxpayer considers it convenient, they can provide the documentation and information required prior to the deadline of said term, in whose case will be considered completed at that time.

When the taxpayer himself, expressly stating this circumstance in writing, requests that the inspection proceedings continue, they would continue without major obstacles. In this case, compliance with the spread health precautions would be guaranteed, so electronic means of communication would preferably be used. Notwithstanding that all this is duly completed.

Question: The inspection procedure was already started, one or more proceedings had been formalized, can new documentation be requested from the taxpayer by electronic means?

Reply:The RDL makes it easier to carry out new procedures to be completed by taxpayers from the entry into force of the Royal Decree Law until April 30, 2020. The reason is that this period will not count for the purposes of the maximum duration of the procedures.

Therefore, only the essential procedures and those with respect to which the taxpayer explicitly agrees will be carried out.

Question: From the entry into force of the RDL, is it possible to make requirements?

Reply:The requirements notified after the entry into force of the new RDL will have a response period until May 20, 2020, unless the taxpayer voluntarily decides to answer, in accordance with article 33.3 of the RDL.

Therefore, in general, the Tax Administration will avoid making new requirements. Exceptionally, it will assess in which cases it should make this type of requirements, taking into account the current situation and their essential nature.

For example, international requirements could be made, to banks, to Public Organizations. But given the exceptional situation, in general, businessmen or professionals are not going to be required to request information about other people or entities, saving, of course, the case in which the taxpayer shows his conformity with said procedures.

In any case, the term that will be granted to answer the request must be understood adjusted to the content of the RDL.

Question: Prior to the entry into force of the RDL, a hearing process had been opened, with the date of signing the minutes approaching.

Reply:The term is extended by the RDL, ending on April 30, 2020. In addition, the period from the entry into force of this RDL until April 30, 2020 will not count for the purposes of the maximum duration of the procedure.

Consequently, the signing of minutes prior to April 30, 2020 will be subject to the taxpayer showing his agreement with said process. In the case of Acts with Agreement or Compliance Acts (of articles 155 or 156 of the LGT), mediating the consent of the taxpayer, whenever possible, the Inspection of the Tax Agency, will act in the most beneficial way for the taxpayer and for the public interest, streamlining the procedure.

If, on the contrary, the signature were of acts of disagreement (of article 157 LGT), this will be, in general, conditioned to the explicit manifestation favorable to said signature by the taxpayer, but always considering all this an exception.

In any case, it must be borne in mind that, for the signing of minutes during the state of alarm, it must be possible to comply with the sanitary precautions spread.

Question: Can the opening of the hearing of the Inspection procedure be carried out?

Reply:The RDL establishes that, if said procedure were opened, its term will be extended until May 20, 2020. It also indicates that the Administration may promote, order and carry out the essential procedures.

As it is a procedure initiated prior to the entry into force of the RDL, the period from the entry into force of this RDL until April 30, 2020 will not count for the purposes of the maximum duration of the procedure. Therefore, in general, no hearing process will be opened, unless the taxpayer or his duly authorized representative, explicitly and documented, shows his agreement with said process.