Financial operations and exempt operations related to investment gold<\/li>\n<\/ul>\nFor practical purposes, this amount is the one that appears in box number 108 of the Annual VAT Summary (Form 390) for the 2019 financial year presented in January 2020.<\/p>\n
Those taxpayers who do not file VAT returns for carrying out exclusively exempt activities should take as a reference the Net Amount of the Turnover of Corporation Tax, or the equivalent in personal income tax.<\/p>\n
Based on the above, this new Royal Decree indicates that:<\/p>\n
For companies and freelancers with an operating volume of fewer than 600,000 euros:<\/strong><\/p>\n\n- You will be able to file and pay tax declarations and self-assessments until May 20, 2020.<\/li>\n
- If the chosen form of payment is direct debit, the deadline for submitting self-assessments in this form will be extended until May 15, 2020.<\/li>\n
- If you have already filed and domiciled your taxes, the charge will not be made until May 20, 2020.<\/li>\n<\/ul>\n
For companies and freelancers with a volume of operations greater than 600,000 euros:<\/strong><\/p>\n\n- You will have to file your returns within the usual period.<\/li>\n
- In the case of an amount to be entered, the entry deadline remains April 20.<\/li>\n
- Remember that if you are not a large company (volume of operations in 2019 less than 6,010,121.04 euros), you can defer your taxes, up to a total global limit of 30,000 euros, until October 20, 2020.\n
\n- The first three months without interest.<\/li>\n
- The last three months with interest.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
In any case, keep in mind that this extension of deadlines will not apply to:<\/strong><\/p>\n\n- Tax groups that apply the special tax consolidation regime of Corporation Tax, regardless of their turnover.<\/li>\n
- Groups of entities that are taxed under the special regime of groups of VAT entities, regardless of their volume of operations.<\/li>\n
- To declarations regulated by the customs code of the EU and its regulations.<\/li>\n<\/ul>\n<\/div>\n
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