Empresarios en estimación objetiva (Módulos):
- Se permite la renuncia al sistema de módulos para 2.020, pudiendo realizar el cálculo del pago fraccionado de IRPF y cuota trimestral del IVA con el método de estimación directa (ingresos menos gastos) y régimen general de IVA.
- Podrán volver al sistema de módulos en 2.021 siempre que se cumplan los requisitos para su aplicación y revoquen la renuncia en el plazo reglamentario (se les libera de la obligación de permanencia durante 3 años).
- Se establece una reducción en el pago fraccionado del IRPF y del IVA, pudiéndose descontar en cada trimestre los días naturales en los que hubiera estado declarado el estado de alarma.
Impuesto sobre el Valor Añadido (IVA):
- Se reduce al tipo del 0% el IVA aplicable al suministro de material sanitario delimitado en ANEXO a la norma, destinado a entidades: públicas, sin ánimo de lucro y centros hospitalarios (Hasta 31 de julio de 2020).
- Se reduce del 21% al tipo del 4% de IVA a los libros, revistas y periódicos electrónicos.
Impuesto sobre sociedades:
Opción extraordinaria para cambiar a porcentaje sobre base en los pagos fraccionados modelos 202 (solo vinculará para 2.020):
- Entidades con volumen de facturación inferior a 600.000 euros: podrán optar si presentan la declaración del primer pago fraccionado hasta el 20 de mayo por este sistema.
- Entidades con cifra de negocios superior a 600.000 e inferior a 6.000.000: podrán cambiar a la opción de porcentaje sobre base en el segundo pago fraccionado del ejercicio (octubre 2020)
Aplicación de las medidas anteriores:
Para los interesados en la aplicación de estas medidas que ya hayan presentado las declaraciones del primer trimestre con anterioridad a su entrada en vigor, la Agencia Tributaria ha habilitado un procedimiento especial para acelerar su rectificación, con anulación de sus efectos económicos (domiciliaciones de pago, solicitudes de aplazamiento, compensación, etc.). Se deberá presentar antes del 20 de mayo una nueva autoliquidación y el formulario GZ28. Si se ha solicitado la domiciliación de la primera autoliquidación, para que resulte posible su anulación estos documentos deberán presentarse antes del 15 de mayo.
| Extensión de la suspensión de Plazos en el Ámbito Tributario: |
La ampliación de plazos de procedimientos tributarios hasta el 30 de abril o hasta el 20 de mayo, establecida en el art. 33 del RD-ley 8/2020 y en las disposiciones adicionales 8ª y9ª del RD-ley 11/2020, se traslada al 30 de mayo de 2020.
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