Modificaciones medidas tributarias estado de alarma

Modificaciones

Le informamos de las principales modificaciones de medidas en el ámbito tributario aprobadas por RD 537/2020 y Real Decreto Ley 19/2020:

Intereses de demora aplazamientos:  Se amplía a cuatro meses el plazo de no devengo de intereses de demora para los aplazamientos tributarios sin garantías regulados por el artículo 14 del Real Decreto-ley 7/2020 (los que se han tramitado para autoliquidaciones del primer trimestre por impacto del Covid-19).

Plazos de formulación y aprobación de cuentas anuales: El plazo de tres meses para formular las cuentas anuales comenzará a contarse desde el 1 de junio de 2020 y no desde la finalización del estado de alarma.

Además, se reduce de tres a dos meses el plazo para aprobar las cuentas anuales desde la formulación, y se armoniza dicho plazo para todas las sociedades, sean o no cotizadas, de modo que todas deberán tener las cuentas aprobadas dentro de los diez primeros meses del ejercicio.

Declaración del Impuesto sobre Sociedades: No se amplía el plazo de presentación (hasta el 25 de Julio), pero en caso de que las cuentas anuales aprobadas con posterioridad fueran diferentes a las utilizadas en la declaración, se tendrá que presentar una nueva declaración antes del 30 de noviembre de 2020. En la nueva autoliquidación se podrán modificar las opciones o ejercer las opciones como en cualquier declaración presentada en plazo.

Reanudación de plazos procesales y administrativos:

  1. a)  Con efectos desde el 4-6-2020, se alza la suspensión de los plazos procesalessiendo el primer día de cómputo el 5 de junio de 2020.
  2. b)  Con efectos desde el 1-6-2020, se reanuda (o reinicia, cuando así lo establezca la norma) el cómputo de los plazos administrativosque hubieran sido suspendidos. 
  3. c)  Con efectos desde el 4-6-2020, se alza la suspensión de losplazos de prescripción y caducidadde derechos y acciones.

Lo anterior NO resulta aplicable a los plazos tributarios, sujetos a normativa especial (recordamos que de los procedimientos en curso se ampliaron hasta el 30 de mayo, salvo los plazos para interponer recurso o reclamación que finalizarán el 30 de junio).

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