Article 9. Extraordinary option for the modality of installment payments provided for in article 40.3 of Law 27/2014, of November 27, on Corporation Tax.
1. The taxpayers of the Corporation Tax to which section 1 of the sole article of Royal Decree-Law 14/2020, of April 14, applies, which extends the term for the presentation and entry of certain declarations and tax self-assessments, whose tax period has started from January 1, 2020, may exercise the option provided in section 3 of article 40 of Law 27/2014, of November 27, on Corporation Tax, by filing in the extended period referred to in the sole article of the aforementioned royal decree-law, of the first installment payment on account of the settlement corresponding to said tax period determined by application of the installment payment method regulated in said section.
2. Taxpayers of Corporation Tax who have not been entitled to the extraordinary option provided in the previous section, whose net amount of turnover has not exceeded the amount of 6,000,000 euros during the 12 months prior to the date in which the aforementioned tax period began, they may exercise the option provided in section 3 of article 40 of Law 27/2014, of November 27, on Corporation Tax, by filing the second installment payment on account of the settlement corresponding to said tax period that must be made in the first 20 calendar days of the month of October 2020 determined by application of the modality of fractional payment regulated in said section.
Article 10. Limitation of the temporary effects of the tacit resignation to the objective estimation method in the financial year 2020.
Taxpayers of the Individual Income Tax who carry out economic activities whose net return is determined according to the objective estimation method and, within the period for the presentation of the fractional payment corresponding to the first quarter of the financial year 2020, waive the application thereof in the manner provided for in letter b) of section 1 of article 33 of the Regulation of the Income Tax of Natural Persons, approved by Royal Decree 439/2007, of March 30, may re-determine the net return of their economic activity in accordance with the objective estimation method in the 2021 exercise, provided that they meet the requirements for its application and revoke the waiver of the objective estimation method within the period provided in letter a) of section 1 of article 33 of the Regulation of the Tax or by filing the statement corresponding to the installment payment of the first quarter re of the 2021 exercise in the manner provided for the objective estimation method.
The renunciation of the objective estimation method in the Personal Income Tax and the subsequent revocation provided in the previous paragraph will have the same effects with respect to the special regimes established in the Value Added Tax or in the Canarian Indirect General Tax. .
Article 11. Calculation of the fractional payments in the objective estimation method of the Personal Income Tax and the quarterly quota of the simplified system of Value Added Tax as a consequence of the state of alarm declared in the 2020 tax period.
1. Taxpayers of the Personal Income Tax who carry out economic activities included in Annex II of Order HAC / 1164/2019, of November 22, by which the objective estimation method is developed for the year 2020 of the Personal Income Tax and the special simplified regime of Value Added Tax and determine the net return of those by the objective estimation method, will not count, in each calendar quarter, as days of exercise of the activity, the calendar days in which the state of alarm had been declared in said quarter.
2. Taxpayers of the Value Added Tax who carry out business or professional activities included in Annex II of Order HAC / 1164/2019, of November 22, by which the objective estimation method is developed for 2020 of the Personal Income Tax and the special simplified regime of Value Added Tax and are covered by the simplified special regime, will not compute, in each calendar quarter, as days of activity, the calendar days in which the state of alarm had been declared in said quarter.
Article 12. Failure to start the executive period for certain tax debts in the case of financing concession referred to in article 29 of Royal Decree-Law 8/2020, of March 17, on extraordinary urgent measures to face the impact economic and social of COVID-19.
1. The declarations-settlements and the self-settlements presented by a taxpayer within the term provided for in article 62.1 of the General Tax Law 58/2003, of December 17, without making the corresponding income to the tax debts resulting from them, will prevent the start of the executive period provided that the following requirements are met:
a) That the taxpayer has requested, within the period mentioned in the first paragraph or before its beginning, the financing referred to in article 29 of Royal Decree-Law 8/2020, of March 17, of extraordinary urgent measures to make against the economic and social impact of COVID-19, and for at least the amount of said debts.
b) That the taxpayer contributes to the Tax Administration up to a maximum period of five days from the end of the period for the presentation of the declaration of settlement or self-assessment, a certificate issued by the financial institution proving that the financing request has been made, including the amount and the tax debts subject to it.
c) That said request for financing be granted in at least the amount of the aforementioned debts.
d) That the debts are paid effectively, completely and immediately at the time the financing is granted. This requirement shall be deemed to have been breached due to the lack of payment of the debts after a period of one month has elapsed from the end of the period mentioned in the first paragraph of this section.
First transitional provision. No start of the executive period for certain tax debts in the case of financing concession referred to in article 29 of Royal Decree-Law 8/2020:
In the case of tax debts derived from declarations-settlements and self-assessments included in the preceding paragraph that would have been submitted prior to the entry into force of this royal decree-law, with respect to which the executive period had already begun to the provisions of article 161 of General Tax Law 58/2003, of December 17, will be considered in period