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Main tax measures included in Royal Decree-Law 35/2020, of December 22, on urgent measures to support the tourism, hospitality and commerce sector and in tax matters (BOE December 23)

Real Decreto-ley 35/2020, de 22 de diciembre,

de medidas urgentes de apoyo al sector turístico, la hostelería y el comercio y en materia tributaria.

DEFERRAL OF TAX DEBTS

  1. Within the scope of the powers of the State Tax Administration, for the purposes of the deferrals referred to in article 65 of Law 58/2003, of December 17, General Tax, the deferral of the income of the tax debt corresponding to all those declarations-settlements and self-assessments whose filing and payment period ends from April 1 to April 30, 2021, both inclusive, provided that the applications submitted up to that date meet the requirements to which Article 82.2.a) of the aforementioned law refers.
  2.  This postponement will also be applicable to the tax debts referred to in letters b), f) and g) of article 65.2 of Law 58/2003, of December 17, General Tax.
  3. It will be a necessary requirement for the granting of the deferral that the debtor be a person or entity with a volume of operations not exceeding 6,010,121.04 euros in the year 2020.
  4. The conditions of the postponement will be the following:
    1. The period will be six months.
    2. No late payment interest will accrue during the first three months of the deferral.

(Article 8 of the Royal Decree-Law)

PERSONAL INCOME TAX (IRPF)

Reduction in 2020 of the net return calculated by the objective estimation method.

The reduction provided for in AD 1 of Order HAC/1164/2019, of November 22, which develops the objective estimation method for personal income tax for the year 2020, is increased (this provided for a general reduction of 5% for all the activities).

Therefore, for fiscal year 2020 the following reduction percentages will be applicable:

  1. 20 percent, for the following activities:
    • Within Division 0 of the IAE:

      • Independent livestock farming.

      • Livestock breeding, keeping and fattening services.

      • Other work, services and accessory activities carried out by farmers or ranchers that are excluded or not included in the special VAT regime for agriculture, livestock and fishing.

      • Other work, services and accessory activities carried out by owners of forestry activities that are excluded or not included in the special VAT regime for agriculture, livestock and fishing.

      • The transferor's share of the benefits accruing to the transferor from agricultural activities carried out under sharecropping.

      • Benefits that correspond to the transferor in forestry activities carried out under a sharecropping regime.

      • Transformation, elaboration or manufacturing processes of natural, plant or animal products, which require registration in an heading corresponding to industrial activities in the IAE Rates and are carried out by the owners of the farms from which said natural products are directly obtained.

      • Agricultural or livestock that may be included in the special VAT regime for agriculture, livestock and fishing.

      • Forestry activity likely to be included in the special VAT regime for agriculture, livestock and fishing.

      • Raft culture of mussels.

    • Those corresponding to the following headings of the IAE Rates: 419.1; 419.2; 419.3; 423.9; 641; 642.1, 2, 3 and 4; 642.5; 642.6; 643.1 and 2; 644.1; 644.2; 644.3; 644.6; 647.1; 647.2 and 3; 659.4 (retail trade of press, magazines and books in kiosks located on public roads); 691.1; 691.2; 691.9; 691.9; 692; 699; 721.2; 722; 751.5; 757; 849.5; 933.1; 933.9; 967.2; 971.1; 972.1; 972.2 and 973.3.

  2. The 35 per 100 , for the following activities:

    Those corresponding to the following headings of the IAE Rates: 651.1; 651.2; 651.3 and 5; 651.4; 651.6; 652.2 and 3; 653.1; 653.2; 653.3; 653.4 and 5; 653.9; 654.2; 654.5; 654.6; 659.2; 659.3; 659.4 (retail trade in books, newspapers, stationery and writing articles and drawing and fine arts articles, except in kiosks located on public streets); 659.6; 659.7; 662.2; 663.1; 663.2; 663.3; 663.4; 663.9; 671.4, 671.5; 672.1, 2 and 3; 673.1; 673.2; 675, 676, 681; 682; 683 and 721.1 and 3.

(Article 9.1 of the Royal Decree-Law)

Special rules applicable for the 2020 financial year for determining the net income of economic activities by the objective estimation method of personal income tax.

For the purposes provided for in the Instructions for the application of signs, indices or modules in personal income tax, the following rules are established for the 2020 financial year:

  • Under no circumstances will the following be counted as the period in which the activity was carried out:
    • The days when the state of alarm was declared in the first half of 2020.
    • The days of the second half of 2020 in which, whether or not a state of alarm was declared, the effective exercise of economic activity had been suspended as a result of the measures adopted by the competent authority to correct the evolution of the epidemiological situation derived from the SARS-CoV-2.
  •  For the quantification of the modules of “salaried personnel”, “non-salaried personnel” and “employed personnel”, those corresponding to the days referred to in the previous point will not be counted as hours worked.
  •  For the quantification of the “distance traveled” and “electrical energy consumption” modules, neither the kilometers traveled nor the kilowatts/hour that proportionally correspond to the days referred to in the first point will be computed.

(Article 11.1 of the Royal Decree-Law)

Calculation of the amount to be paid for the installment payment corresponding to the fourth quarter of 2020 

Taxpayers who carry out economic activities, other than agricultural, livestock and forestry activities, for which they determine their net income by the objective estimation method and quantify the amount of the fractional payments of said activities based on the net income thereof, to the calculation of the amount to be deposited from installment payment corresponding to fourth quarter of 2020:

  • Under no circumstances will calendar days in which the exercise of the activity has been suspended as a result of the measures adopted by the competent authority to correct the evolution of the epidemiological situation derived from SARS be counted as days of exercise of the activity. -CoV-2.
  • The general reduction percentages in this Royal Decree-Law will apply according to the activity carried out (20% or 35%).

(Articles 9.2 and 11.2 of the Royal Decree-Law)

Calculation of the amount to be paid for the installment payment corresponding to the first quarter of 2021

Taxpayers who carry out economic activities, other than agricultural, livestock and forestry activities, for which they determine their net income by the objective estimation method and quantify the amount of the fractional payments of said activities based on the net income thereof, to The calculation of the amount to be paid for the installment payment corresponding to the first quarter of 2021 will apply the reduction percentages established generally in this Royal Decree. law according to the activity carried out (20% or 35%).

 (Article 9.3 of the Royal Decree-Law)

Reduction in the number of tax periods affected by the renunciation of the objective estimation method in personal income tax corresponding to the years 2020 and 2021

is reduced for the years 2020 and 2021 the period in which personal income tax taxpayers must obligatorily determine their net income by the direct estimation method after having renounced the objective estimation method, that is, They may return to the objective estimation method before the minimum period of 3 years that, in general, is established in the Personal Income Tax regulations has elapsed.

This reduction in the minimum term will apply to taxpayers who are in any of the following situations:

  1. Taxpayers who have renounced the objective estimation method for 2020, either by having submitted the fractional payment for the first quarter of fiscal year 2020 using the direct estimation method (form 130) or by having opted for the direct estimation method in the return. census start of activity as of April 1, 2020, they can re-determine their net income using the objective estimation method for fiscal year 2021 or 2022, as long as they meet the requirements for its application.

    The way to return to the objective estimation method, in this case, will be:

    1. Revoking the resignation during the month of December prior to the beginning of the calendar year in which it must take effect or, where appropriate, in the extraordinary period that may be established for this purpose. For fiscal year 2021, this period is from December 24, 2020 to January 31, 2021.
    2. Presenting the installment payment for the first quarter corresponding to fiscal year 2021 within the declaration period (April 1 to 20) in the manner established for the objective estimation method (form 131).
  2. Taxpayers who have renounced the objective estimation method for 2021, either by having renounced said method during the month of December prior to the beginning of the calendar year in which it should take effect, or by having submitted the installment payment for the first quarter of the year 2021 by the direct estimation method (form 130) can redetermine their net income by the objective estimation method, for the year 2022, provided that they meet the requirements for its application,

    The way to return to the objective estimation method, in this case, will be:

    1. Revoking the resignation within the period established for this purpose. For fiscal year 2022, this period will be December 2021.
    2. Presenting the installment payment for the first quarter within the declaration period (April 1 to 20) in the manner established for the objective estimation method (form 131) corresponding to fiscal year 2022.

(Article 10 of the Royal Decree-Law)

Deadline for renunciations and revocations of the objective estimation method of Personal Income Tax

The deadline for submitting waivers to the objective estimation method of personal income tax, as well as their revocations, which must take effect in 2021, will be from December 24, 2020 to January 31, 2021.

The resignations and revocations presented for the year 2021 to the objective estimation method of personal income tax during the month of December 2020, prior to the beginning of the period provided for in the previous paragraph, will be understood to be presented in the business period, and the option made in the period provided for in the aforementioned paragraph above.

(Article 12.1 of the Royal Decree-Law)

Reduction of the period for the amounts owed by tenants to be considered doubtful balances .

For fiscal years 2020 and 2021 , the term has been reduced to three months so that the amounts owed by tenants are considered doubtful balances collection in accordance with what is established in article 13. e) of the Personal Income Tax Regulations (previously this period was six months).

 In accordance with said article, doubtful balances will be considered included in the deductible expenses for determining the net return on real estate capital as long as this circumstance is sufficiently justified.

In fiscal years 2020 and 2021 , this requirement will be deemed to have been met when has elapsed between the time of the first collection process carried out by the taxpayer and the end of the tax period. more than three months ##2##, and a credit renewal would not have occurred.

 (Article 15 of the Royal Decree-Law)

Tax incentive to encourage the reduction of rental income

For fiscal year 2021 , lessors, other than a company or public entity or a large holder, who have signed a lease contract for use other than housing with a lessee who has used the property for development of economic activity classified in division 6 or in groups 755, 969, 972 and 973 of the first section of the IAE Rates, may compute, for the calculation of the return on real estate capital, the amount of the reduction as a deductible expense. in the rental income that they had voluntarily agreed upon as of March 14, 2020 corresponding to the monthly payments accrued in the months of January, February and March 2021.

The lessor must report separately in his declaration the amount of deductible expense, also stating the tax identification number of the lessee whose rent had been reduced.

(Article 13 of the Royal Decree-Law)

Exempt work performance in kind

In accordance with the provisions of letter a) of section 3 of article 42 of the LIRPF, deliveries to employees of products at reduced prices that are made in canteens or dining rooms of companies or commissaries of a social nature will be exempt. Indirect formulas for providing the service will be considered delivery of products at discounted prices that are carried out in company canteens.

With effect from January 1, 2020 , letter a) in section 3 of article 42 of the LIRPF is modified in such a way that, as of said date, the indicated exemption will be applicable regardless of whether the service is provided on the premises of the hospitality establishment or outside it, after collection by the employee or by delivery to their workplace or to the place chosen by them to carry out their work on the days in which this is done remotely or through teleworking.

(First Final Provision of the Royal Decree-Law)