Spain – tax measures in response to COVID-19

Provisional instructions for requesting deferrals in accordance with the rules of liquidity facilitation for SMEs and self-employed workers as established in Royal Decree-Law 7/2020, of 12 March

Royal Decree-Law 7/2020 of 12 March provides for a series of measures to make deferrals more flexible for SMEs and the self-employed.

Provisionally, taxpayers who, pursuant to the Royal Decree-Law, wish to avail themselves of the deferral relaxation measures included therein, must proceed in accordance with the following instructions:

  1. Present through the usual procedures the self-assessment in which the amounts to be paid that the taxpayer wants to defer appear, marking, as with any deferral, the option of “acknowledgement of debt”.
  2. Access the procedure “Submit request”, within the postponement section on the AEAT’s website, via the following link: https://www.agenciatributaria.gob.es/AEAT.sede/en_gb/procedimientoini/RB01.shtml
  3. Fill in the fields of the request.In order to benefit from this mode of postponement it is VERY IMPORTANT to check the box “Request received to Royal Decree-Law 7/2020, of 12 March, which takes urgent measures to respond to the economic impact of COVID-19.”By checking this box, the following message appears in the payment proposal section:”Request received to Royal Decree-Law 7/2020, of 12 March, which takes urgent measures to respond to the economic impact of COVID-19. “There are no special features in the fields of taxpayer identification, debts to be deferred and direct debit data.Applicants who wish to take advantage of the flexibility established in the Royal Decree Law must pay special attention to the following areas:
    • “Type of guarantees provided”:check the “Exemption” option.
    • “Proposed terms;No. of terms”:enter the number “1”.
    • “Frequency”:Check the “Not applicable” option.
    • “Date first term”:the date corresponding to a period of six months from the end of the ordinary period for filing the self-assessment must be included (for example, the monthly self-assessment of VAT Form 303 for the month of February expires on 30 March, so the date to be included would be 30-09-2020).
    • VERY IMPORTANT:Additionally, the expression “RDL Deferment” should be included in the field “Reason for Request”.
  4. Submit the request by clicking on the “Sign and Send” icon.A message will appearYour deferral request was successfully registered on the system on X at X, having selected the option of “Request received to Royal Decree-Law 7/2020, of 12 March, which takes urgent measures to respond to the economic impact of COVID-19”.For these purposes, you should consider:If your request meets the requirements of Royal Decree-Law 7/2020, of March 12:
    1. It shall not be subject to non-admission.
    2. The payment period will be 6 months.
    3. No interest on delay shall be accrued during the first 3 months of the deferral.- If it does not meet the requirements of Royal Decree-Law 7/2020, of 12 March, your deferral request may be subject, as appropriate, to non-admission, refusal or concession, in the terms and conditions of the ordinary processing of payment deferrals, prior to the Royal Decree-Law entering into force.

Find the web page and more information here.

Download the PDF for new instructions for submitting deferral here.

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