Main new features introduced by the Royal Decree-Law 19/2020, of 26 May.
- Delay interest on deferrals:
It expands to 4 months the period of non-accrual of interest for the deferrals presented from the entry into force of the articles 14 of the RD-law 7/2020, of 12 March, y 52 of RD-law 11/2020m 31 March.
- Annual accounts:
A deadline is established 3 months counting from 1 June of 2020 for the preparation of annual accounts. The previous decree established the term of 3 months counted from the end date of the state of alarm.
Additionally, se reduce a 2 months the deadline to approve the annual accounts, for all societies, whether or not they are listed; hence, The accounts must be approved within the 10 first months of the year.
3.- Presentation of the Corporate Tax declaration:
Taxpayers will submit the declaration within the period provided for in section 1 of the article 124 of the Law 27/2014, of 27 November, of the Corporation Tax.
Yes at the end of the term, the accounts would not have been approved, The declaration will be made with the available annual accounts. It is understood as available annual accounts, the available accounting carried out in accordance with the provisions of the Commercial Code or with the provisions established in the regulations by which they are governed.
In the event that the self-assessment of the tax differs from the one presented in the ordinary period, that is to say, that the annual accounts have changed with respect to the previous presentation; Taxpayers will submit a new self-assessment with a deadline of up to 30 November 2020.
If the new declaration presented is complementary, it will take effect from the day following the end of the period provided for in the article. 124.1 of the LIS. If it is not considered complementary, The new self-assessment will take effect from its presentation.
The limitations on the rectification of the options referred to in the article will not apply to the new self-assessment. 119.3 of the LGT.
In case of return, the article will apply 127 of LIS. The period will count from 6 months from the end of the new self-assessment period (until 30 November). The amount to be returned will accrue late payment interest from the day following the end of the voluntary period until payment of the refund is ordered..
