{"id":4564,"date":"2020-05-28T20:25:08","date_gmt":"2020-05-28T18:25:08","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/noves-mesures-fiscals-relacionades-amb-el-covid-19-ampliacio-del-termini-en-que-es-permet-ajornar-el-pagament-de-les-autoliquidacions-sense-interessos\/"},"modified":"2020-05-28T20:25:08","modified_gmt":"2020-05-28T18:25:08","slug":"noves-mesures-fiscals-relacionades-amb-el-covid-19-ampliacio-del-termini-en-que-es-permet-ajornar-el-pagament-de-les-autoliquidacions-sense-interessos","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/en\/noves-mesures-fiscals-relacionades-amb-el-covid-19-ampliacio-del-termini-en-que-es-permet-ajornar-el-pagament-de-les-autoliquidacions-sense-interessos\/","title":{"rendered":"Noves mesures fiscals relacionades amb el Covid-19. Ampliaci\u00f3 del termini en que es permet ajornar el pagament de les autoliquidacions sense interessos."},"content":{"rendered":"<p>En el BOE del dia 27 de maig s&#8217;ha publicat el<em>\u00a0<a href=\"https:\/\/www.boe.es\/boe\/dias\/2020\/05\/27\/pdfs\/BOE-A-2020-5315.pdf\"><strong>Reial decret llei 19\/2020, de 26 de maig<\/strong><\/a><\/em>, pel qual s&#8217;adopten mesures complement\u00e0ries en mat\u00e8ria agr\u00e0ria, cient\u00edfica, econ\u00f2mica, d&#8217;ocupaci\u00f3 i Seguretat Social i tribut\u00e0ries per pal\u00b7liar els efectes de la COVID-19, amb\u00a0<strong>efectes des del 28 de maig de 2020<\/strong>.<\/p>\n<p>Destaquem les seg\u00fcents mesures corresponents a l&#8217;\u00e0mbit tributari:<\/p>\n<p><strong><span style=\"color: #ff0000;\">Mesures en l&#8217;ajornament d&#8217;obligacions tribut\u00e0ries per a pimes i aut\u00f2noms<\/span>:<\/strong><\/p>\n<ul>\n<li>Respecte als ajornaments sense garanties, amb un m\u00e0xim de 30.000 \u20ac, per a deutors amb volum d&#8217;operacions que no superin els 6.010.121,04 \u20ac, de\u00a0<strong>les autoliquidacions que el seu termini finalitzi entre el 13 de mar\u00e7 i el 30 de maig<\/strong>, regulats per l&#8217;article 14 del Reial decret llei 7\/2020, en els quals no es meritaven interessos de demora pels 3 primers mesos, ara s&#8217;estableix\u00a0<strong>que no es meritin pels 4 primers mesos<\/strong>.<\/li>\n<li>D&#8217;altra banda, s&#8217;amplia el termini en qu\u00e8 no es meritaran interessos de demora derivats de l&#8217;<strong>ajornament de deutes derivats de declaracions duaneres<\/strong>: ser\u00e0 durant el termini dels\u00a0<strong>quatre primers mesos<\/strong>\u00a0(passa de 3 mesos a 4 mesos).<\/li>\n<li>Les modificacions efectuades, a les quals ens hem referit anteriorment, s&#8217;aplicaran, respectivament, a les sol\u00b7licituds d&#8217;ajornament que s&#8217;haguessin presentat a partir de l&#8217;entrada en vigor dels reials decrets llei 7\/2020 (en vigor des del 13 de mar\u00e7 de 2020) i 11\/2020 (en vigor des del 2 d&#8217;abril de 2020).<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong><span style=\"color: #ff0000;\">Adaptacions per a la presentaci\u00f3 de la declaraci\u00f3 de l&#8217;impost sobre societats<\/span>:<\/strong><\/p>\n<ul>\n<li><strong>No s&#8217;altera el termini per autoliquidar l&#8217;impost:<\/strong>\u00a0per tant continuar\u00e0 sent de 25 dies naturals seg\u00fcents als 6 mesos posteriors a la conclusi\u00f3 del per\u00edode impositiu. Es a dir, de l&#8217;1 al 25 de juliol de 2020 per a entitats el per\u00edode impositiu del 2019 de les quals coincideixi amb l&#8217;any natural.<\/li>\n<li>La\u00a0<strong>novetat consisteix en que si a 25 de juliol de 2020 l&#8217;entitat\u00a0hagu\u00e9s NO aprovat\u00a0comptes,<\/strong>\u00a0aquesta declaraci\u00f3 es realitzar\u00e0 amb els &#8220;comptes anuals disponibles&#8221;, per\u00f2,\u00a0si posteriorment\u00a0els comptes aprovats fossin diferents dels utilitzats en la declaraci\u00f3,\u00a0<strong>l&#8217;entitat en presentar\u00e0\u00a0nova autoliquidaci\u00f3 de l&#8217;impost de societats, fins al 30 de novembre de 2020 com a m\u00e0xim<\/strong>.<\/li>\n<li>Caracter\u00edstiques de la nova autoliquidaci\u00f3:\n<ul>\n<li>Si en resulta una quantitat a ingressar m\u00e9s gran o una quantitat a retornar menor que en la primera, es considera complement\u00e0ria, i es reportaran interessos de demora per aquest import des que va acabar el termini de la &#8220;normal&#8221; -en general des del 25 de juliol-.<\/li>\n<li>Si en resulta menys import a ingressar o m\u00e9s a retornar es considerar\u00e0 rectificaci\u00f3 de la primera per\u00f2 sense els efectes de les autoliquidacions rectificatives.<\/li>\n<li>En la nova autoliquidaci\u00f3 es podran modificar les opcions o exercir les opcions com en qualsevol declaraci\u00f3 presentada en termini. Per exemple, encara que en la presentada al juliol no s&#8217;hagin compensat bases negatives, s\u00ed que es podran compensar en la de novembre i l&#8217;Administraci\u00f3 no podr\u00e0 discutir-ho.<\/li>\n<li>El termini de 6 mesos a partir del qual es reporten interessos de demora, si la quantitat que resulti a retornar per la presentaci\u00f3 de l&#8217;autoliquidaci\u00f3 no s&#8217;ha fet efectiva, es comptar\u00e0 a partir del 30 de novembre de 2020. Per tant, en cas que resulti una quantitat a retornar d&#8217;aquesta segona autoliquidaci\u00f3, la meritaci\u00f3 d&#8217;interessos de demora comen\u00e7ar\u00e0 l&#8217;1 de juny de 2021.<\/li>\n<li>Com a excepci\u00f3 de l&#8217;anterior, si en la segona declaraci\u00f3 es produeix una rectificaci\u00f3 de la primera amb un resultat a retornar perqu\u00e8 es va ingressar efectivament en aquesta primera, els interessos de demora sobre la devoluci\u00f3 es reportaran des del primer termini -en general, el 25 de juliol-.<\/li>\n<li>S&#8217;aclareix que tant una declaraci\u00f3 com l&#8217;altra podran ser comprovades per l&#8217;Administraci\u00f3.<\/li>\n<\/ul>\n<\/li>\n<li>\n<div><strong>Termini per formulaci\u00f3 i aprovaci\u00f3 dels comptes anuals: <\/strong>El termini per a la formulaci\u00f3 i aprovaci\u00f3 dels comptes anuals, que va quedar susp\u00e8s a partir del 14 de mar\u00e7 a causa de l&#8217;alarma, es reprendr\u00e0 el dia 1 de juny amb un nou termini de tres mesos. Per tant, pel que fa a les entitats que haguessin finalitzar el seu exercici el dia 31 de desembre del 2019, tindran els seg\u00fcents terminis:<\/div>\n<ul>\n<li>Tres mesos a partir de l&#8217;1 de juny. Es a dir, dins el dia 31 d&#8217;agost, per que els administradors formulin els comptes anuals.<\/li>\n<li>Dos mesos m\u00e9s. Es a dir, fins el dia 31 d&#8217;octubre del 2020, per que la Junta els aprovi.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong><span style=\"color: #ff0000;\">Nou sup\u00f2sit d&#8217;exempci\u00f3 en l&#8217;Impost sobre Transmissions Patrimonials i Actes Jur\u00eddics Documentats (ITP i AJD)<\/span>: <\/strong>S&#8217;ha introduit un nou sup\u00f2sit d&#8217;exempci\u00f3 en l&#8217;ITP i AJD per a les escriptures de formalitzaci\u00f3 de les morat\u00f2ries emparades en el coronavirus.<\/p>\n<p><a href=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2020\/04\/shutterstock_762124450.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-full wp-image-4442\" src=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2020\/04\/shutterstock_762124450.jpg\" alt=\"\" width=\"600\" height=\"600\" srcset=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2020\/04\/shutterstock_762124450.jpg 600w, https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2020\/04\/shutterstock_762124450-300x300.jpg 300w, https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2020\/04\/shutterstock_762124450-150x150.jpg 150w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><\/a><\/p>\n<p><span style=\"color: #0000ff;\"><em><strong>Som assessors fiscals. Consulteu-nos sense comprom\u00eds trucant al 972 208 258, o per correu electr\u00f2nic adre\u00e7at a info@rm-assessors.cat.<\/strong><\/em><\/span><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>En el BOE del dia 27 de maig s&#8217;ha publicat el\u00a0Reial decret llei 19\/2020, de 26 de maig, pel qual s&#8217;adopten mesures complement\u00e0ries en mat\u00e8ria agr\u00e0ria, cient\u00edfica, econ\u00f2mica, d&#8217;ocupaci\u00f3 i Seguretat Social i tribut\u00e0ries per pal\u00b7liar els efectes de la COVID-19, amb\u00a0efectes des del 28 de maig de 2020. Destaquem les seg\u00fcents mesures corresponents a [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":4442,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"_joinchat":[],"footnotes":""},"categories":[21,41,16],"tags":[1619,1620,1621],"class_list":["post-4564","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-destacats","category-fiscal-i-comptable","tag-ampliacio-terminis-impostos","tag-canvis-impost-societats","tag-canvis-itp-ajd"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Noves mesures fiscals relacionades amb el Covid-19. 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