ROYAL DECREE-LAW 35/2020, OF DECEMBER 22, ON URGENT MEASURES TO SUPPORT THE TOURIST SECTOR, HOSPITALITY AND TRADE AND IN TAX MATTERS.
Article 8. Postponement of tax debts.
1. Within the scope of the powers of the State Tax Administration, for the purposes of the postponements referred to in article 65 of Law 58/2003, of December 17, General Tax, the postponement of income will be granted of the tax debt corresponding to all those declarations-settlements and self-assessments whose term of presentation and income ends from April 1 to April 30, 2021, both inclusive, provided that the applications submitted up to that date meet the requirements to those referred to in article 82.2.a) of the aforementioned law.
2. This postponement will also be applicable to tax debts referred to in letters b), f) and g) of article 65.2 of General Tax Law 58/2003, of December 17.
3. It will be a necessary requirement for the granting of the postponement that the debtor be a person or entity with a volume of operations not exceeding 6,010,121.04 euros in the year 2020.
4. The conditions of the postponement will be the following:
a) The term will be six months.
b) No default interest will accrue during the first three months of the deferral.