The BOE published last Saturday the Royal Decree Law 3/2016, of December 2, which, in addition to establishing the SMI for 2017, brings news in AEAT on the postponement and installment of payments for companies, which we will tell you about below, and which will come into force on January 1, 2017.
Specifically, we will make reference to the new features introduced by article 6 of the regulation, which modifies article 65 of Law 58/2003, of December 17, General Tax, introducing new cases in which debts cannot be deferred or divided. taxes:
1.-Those resulting from the execution of fully or partially rejected final resolutions issued in an economic-administrative appeal or claim or in a contentious-administrative appeal that have previously been subject to suspension during the processing of said appeals or claims.
2.-Those derived from taxes that must be legally passed on unless it is duly justified that the passed on fees have not been effectively paid.
3.-Those corresponding to tax obligations that must be met by the person obliged to make installment payments of the Corporate Tax.
Special attention should be paid to this last assumption, since it is a measure for collection purposes that your companies must take into account.
Likewise, this rule also modifies section 2 of article 60 of the General Tax Law, remaining as follows:
“Payment in kind of the tax debt may be admitted in a voluntary or executive period when a Law expressly provides for it and in the terms and conditions provided for in regulations.
Payment in kind may not be accepted in those cases in which, in accordance with article 65.2 of this Law, tax debts have the status of non-deferral. The requests for payment in kind referred to in this section will be subject to inadmissibility.”
The introduction of this modification has been necessary to also adapt this section to the new cases in which the deferral or installment of the debt will not be permitted.
For any questions about the many tax news for the 2017 financial year, do not hesitate to consult our experts through form or visiting our offices.
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