The Tax Agency has had to urgently intervene in the face of the chaos caused, first with the prohibition, and then with the consent of deferrals of tax debts for companies. In this internal note it is clarified that SMEs also benefit from this measure.<\/p>\n
\nThe confusion, derived from the non-inclusion of SMEs within the automated deferrals, has been such that the tax advisors, 13 days before the voluntary deadline (January 30) for income tax and VAT for the fourth quarter ended, did not know how to act. This professional and legal insecurity has led the AEAT to act quickly and make the following clear:<\/p>\n
\n1. All debts that are jointly deferred or divided and are less than 30,000 euros will be admitted, without guarantee and without justification for collection of the fees passed on in the case of VAT; considered through the collection procedure called \u201cadministrative actions with automated resolution\u201d, with a limitation on the concession period: to 12 months, for taxable individuals who are natural persons, and, to 6 months, for taxable persons with legal personality.<\/p>\n
\n2.Within the automated processing, applications submitted for less than 1,000 euros will not be limited to terms of 12 and 6 months, but the terms required by the applicant will be automatically granted, provided that their installments are not less than 30 euros. .<\/p>\n
\n3.In cases exceeding 30,000 euros, they will be processed through the \u201cordinary procedure\u201d, with the requirement of guarantees, lack of treasury and proof admitted by law regarding the non-collection of passed-on fees.<\/p>\n
\nThe Professional Association of Accounting and Tax Experts (AECE) indicates that for the moment "the mess, which we had been announcing since the RDL of the express prohibition of certain postponements was published", is being placed "in extremis this patch of dubious and questionable legality in its form, but of unquestionable benefit in substance.\u201d<\/p>\n
\nIn that sense, they add: "the public misinformation on this issue is such that the AECE is forced to publish the internal notes of the AEAT to provide some legal certainty in its actions as social collaborators."<\/p>\n
\nWhich has created confusion: there was no talk of SMEs, only the self-employed.<\/strong><\/p>\n \nThis confusion that the Treasury has now wanted to clarify arises from the way in which the news has been appearing regarding the new regulations governing postponements. The express prohibition of postponement and division appeared first in Royal Decree-Law 3\/2016; Subsequently, and through the media, the Minister of Finance himself expressed the imminent permissiveness of the deferral and splitting of certain tax debts, and to certain taxable persons (mention to self-employed workers and SMEs); A few days later, on January 13, an instruction or note was published on the AEAT website on the processing of postponements and the impact of the measure on the self-employed. The latter generated tremendous confusion among tax advisors, as SMEs were not mentioned within the automated deferral processes. The Tax Agency has had to urgently intervene in response to the confusion caused, first with the ban, and then with the approval of tax deferrals for companies. In this internal note, it clarifies that SMEs also benefit from this measure. The confusion, resulting from the non-inclusion of SMEs [\u2026]<\/p>","protected":false},"author":2,"featured_media":68770,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[5],"tags":[],"class_list":["post-68769","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias"],"_links":{"self":[{"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/posts\/68769","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/comments?post=68769"}],"version-history":[{"count":0,"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/posts\/68769\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/media\/68770"}],"wp:attachment":[{"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/media?parent=68769"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/categories?post=68769"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/tags?post=68769"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
\nFinally, on the 18th of this month, \u201csome light comes to this gibberish in the Internal Instruction of the AEAT.<\/p>","protected":false},"excerpt":{"rendered":"