{"id":11679,"date":"2020-04-22T11:55:20","date_gmt":"2020-04-22T09:55:20","guid":{"rendered":"http:\/\/fmsb.disstintbeta.com\/2020\/04\/22\/guia-medidas-fiscales-covid-19\/"},"modified":"2020-04-22T11:55:20","modified_gmt":"2020-04-22T09:55:20","slug":"guia-medidas-fiscales-covid-19","status":"publish","type":"post","link":"https:\/\/fmsb.eu\/de\/2020\/04\/22\/guia-medidas-fiscales-covid-19\/","title":{"rendered":"Gu\u00eda pr\u00e1ctica de medidas fiscales aprobadas a consecuencia del Covid-19"},"content":{"rendered":"<p><a href=\"https:\/\/www.fmsb.eu\/wp-content\/uploads\/2020\/04\/FMSB-Jorge-Sainz-de-Baranda-Guia-Practica-Medidas-Fiscales-Covid19-jp.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone wp-image-2786\" src=\"https:\/\/www.fmsb.eu\/wp-content\/uploads\/2020\/04\/FMSB-Jorge-Sainz-de-Baranda-Guia-Practica-Medidas-Fiscales-Covid19-jp-1024x408.jpg\" alt=\"\" width=\"800\" height=\"319\" srcset=\"https:\/\/font-mora-sainz-baranda.fra1.digitaloceanspaces.com\/wp-content\/uploads\/2020\/04\/FMSB-Jorge-Sainz-de-Baranda-Guia-Practica-Medidas-Fiscales-Covid19-jp-1024x408.jpg 1024w, https:\/\/font-mora-sainz-baranda.fra1.digitaloceanspaces.com\/wp-content\/uploads\/2020\/04\/FMSB-Jorge-Sainz-de-Baranda-Guia-Practica-Medidas-Fiscales-Covid19-jp-300x120.jpg 300w, https:\/\/font-mora-sainz-baranda.fra1.digitaloceanspaces.com\/wp-content\/uploads\/2020\/04\/FMSB-Jorge-Sainz-de-Baranda-Guia-Practica-Medidas-Fiscales-Covid19-jp-768x306.jpg 768w, https:\/\/font-mora-sainz-baranda.fra1.digitaloceanspaces.com\/wp-content\/uploads\/2020\/04\/FMSB-Jorge-Sainz-de-Baranda-Guia-Practica-Medidas-Fiscales-Covid19-jp-1536x612.jpg 1536w, https:\/\/font-mora-sainz-baranda.fra1.digitaloceanspaces.com\/wp-content\/uploads\/2020\/04\/FMSB-Jorge-Sainz-de-Baranda-Guia-Practica-Medidas-Fiscales-Covid19-jp.jpg 1619w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/a><\/p>\n<p><strong>GUIA PR\u00c1CTICA DE MEDIDAS FISCALES ADOPTADAS COMO CONSECUENCIA DEL COVID-19<\/strong><\/p>\n<p><strong><em>\u00bfSab\u00edas que&#8230;?<\/em><\/strong><\/p>\n<ul>\n<li>Si tienes liquidaciones o autoliquidaciones cuyo plazo de presentaci\u00f3n e ingreso, en periodo voluntario, est\u00e1 entre el d\u00eda 13 de marzo y 30 de mayo de 2020 (IVA, IRPF, retenciones o Sociedades), podr\u00e1s pedir aplazamiento sin garant\u00eda por un periodo de seis (6) meses -en los tres primeros no se devengan intereses-, siempre que no superen los 30.000 \u20ac.<\/li>\n<\/ul>\n<p><strong>Ojo <\/strong><\/p>\n<p><strong>&#8211; Los 30.000 \u20ac son con car\u00e1cter global, es decir, sumando todos los impuestos en los que pidas aplazamiento, m\u00e1s (i) los que has pedido en momentos anteriores y est\u00e1n vigentes y (ii) los solicitados y a\u00fan no concedidos. Por tanto, no es por cada liquidaci\u00f3n por separado.<\/strong><\/p>\n<p><strong>&#8211; Esto no es aplicable a las declaraciones anuales de IRPF, Impuesto sobre el Patrimonio e Impuesto sobre Sociedades del 2020, que son posteriores al 30 de mayo.<\/strong><\/p>\n<ul>\n<li>Si tienes que presentar e ingresar autoliquidaciones entre el 14 de abril y el 20 de mayo (IVA, IRPF, Retenciones o Sociedades), las mismas quedan aplazadas hasta el 20 de mayo, siempre que tu volumen de operaciones del 2019 no supere los 600.000 \u20ac.<\/li>\n<\/ul>\n<p><strong>Ojo <\/strong><\/p>\n<p><strong>&#8211; Si la forma de pago elegida es la domiciliaci\u00f3n, el plazo de presentaci\u00f3n de las autoliquidaciones acaba el 15 de mayo de 2020, no el 20 de mayo.<\/strong><\/p>\n<ul>\n<li>Si tienes que presentar e ingresar liquidaciones de cualquier modalidad del Impuesto sobre Transmisiones Patrimoniales o Sucesiones y Donaciones (ATIB) a partir del 18 de marzo de 2020, el plazo se ha ampliado autom\u00e1ticamente hasta el 30 de abril.<\/li>\n<\/ul>\n<p><strong>\u00a0<\/strong><strong>Ojo <\/strong><\/p>\n<p><strong>&#8211; No es aplicable ni a la ECOTASA, ni a la Tasa fiscal del juego, ni a las tasas auton\u00f3micas. En los impuestos locales se estar\u00e1 a lo que regulen los municipios.<\/strong><\/p>\n<p><strong>&#8211; Los puedes presentar en todo caso antes si lo consideras conveniente.<\/strong><\/p>\n<ul>\n<li>Si tienes que pagar deudas con posterioridad al 18 de marzo derivadas de cualquier liquidaci\u00f3n (por ejemplo, inspecciones) o de aplazamientos y fraccionamientos concedidos, el plazo se ampl\u00eda hasta el 30 de abril.<\/li>\n<\/ul>\n<p><strong>Ojo <\/strong><\/p>\n<p><strong>&#8211; Si se te las notifican con posterioridad al 18 de marzo, se ampl\u00eda al 20 de mayo de 2020, salvo que el otorgado por la norma general sea mayor, en cuyo caso se aplica \u00e9ste.<\/strong><\/p>\n<ul>\n<li>Si tienes que atender requerimientos, solicitudes de informaci\u00f3n o formular alegaciones cuyo plazo vence despu\u00e9s del 18 de marzo -notificados antes-, el plazo se ampl\u00eda hasta el 30 de abril.<\/li>\n<\/ul>\n<p>Si tienes en marcha un procedimiento administrativo de apremio, se suspende la ejecuci\u00f3n de garant\u00edas que recaigan sobre bienes inmuebles desde el 18 de marzo hasta el 30 de abril de 2020.<\/p>\n<p><strong>Ojo <\/strong><\/p>\n<p><strong>&#8211; Si se te lo notifican con posterioridad al 18 de marzo, se ampl\u00eda al 20 de mayo de 2020, salvo que el otorgado por la norma general sea mayor, en cuyo caso se aplica \u00e9ste.<\/strong><strong>\u00a0<\/strong><\/p>\n<p><strong>&#8211; Si, a pesar de lo anterior, atiendes el requerimiento o presentas alegaciones, se considerar\u00e1 realizado el tr\u00e1mite.<\/strong><\/p>\n<ul>\n<li>Si tienes que interponer recursos de reposici\u00f3n o reclamaciones econ\u00f3mico-administrativas por actos notificados entre el 18 de marzo de 2020 y el 30 de abril, el plazo no se empieza a contar hasta el 30 de abril o el plazo establecido en la norma si fuera superior.<\/li>\n<\/ul>\n<p><strong>Ojo <\/strong><\/p>\n<p><strong>&#8211; Si estaban notificados con anterioridad, parece que se aplica lo mismo y, en todo caso, no cuenta el plazo del estado de Alarma. En este caso, y por prudencia, recomendamos presentarlo en plazo -descontado el tiempo del Estado de Alarma-<\/strong>.<\/p>\n<ul>\n<li>El per\u00edodo comprendido desde el 18 de marzo de 2020 hasta el 30 de abril de 2020 no computa a efectos de los plazos de prescripci\u00f3n previstos en el art\u00edculo 66 de la LGT ni de caducidad.<\/li>\n<\/ul>\n<p><strong>Ojo <\/strong><\/p>\n<p><strong>&#8211; La prescripci\u00f3n de las declaraciones anteriores quedar\u00eda afectada por esta norma. As\u00ed, por ejemplo, la Renta 2015, que prescribir\u00eda el 30\/06\/2020, prescribe ahora el 13 de agosto de 2020.<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>Jorge Sainz de Baranda<\/strong><\/p>\n<p>Abogado<\/p>\n<hr \/>\n<p>#fmsb #fontmorasainzdebaranda #abogados #economistas #derecho #fiscalidad #deudas #impuestos #tributos #aplazamientos #fraccionamientos #liquidaciones #autoliquidaci\u00f3n #IVA #IRPF #sociedades #ITPAJD #ISD #transmisiones #sucesiones #donaciones #estadodealarma #baleares #mallorca #menorca #ibiza #manacor #elarenal #andratx #law #lawyers #solicitors<\/p>\n","protected":false},"excerpt":{"rendered":"<p>GUIA PR\u00c1CTICA DE MEDIDAS FISCALES ADOPTADAS COMO CONSECUENCIA DEL COVID-19 \u00bfSab\u00edas que&#8230;? Si tienes liquidaciones o autoliquidaciones cuyo plazo de presentaci\u00f3n e ingreso, en periodo voluntario, est\u00e1 entre el d\u00eda 13 de marzo y 30 de mayo de 2020 (IVA, IRPF, retenciones o Sociedades), podr\u00e1s pedir aplazamiento sin garant\u00eda por un periodo de seis (6) [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":9099,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2199,3883,2309,2202],"tags":[2206,2908,5805,5806,2208,2216,2320,2680,2218,2219,3929,3621,2223,2224,5807,2225,2330,2331,5808,4727,2598,2228,2229,5809,2231,2232,5056,2234,2243,2361,4939],"class_list":["post-11679","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-de","category-coronavirus-de","category-derecho-fiscal-de","category-home-de","tag-abogados-de","tag-andratx-de","tag-aplazamientos-de","tag-autoliquidacion-de","tag-baleares-de","tag-derecho-de","tag-derecho-fiscal-de","tag-deudas-de","tag-economistas-de","tag-el-arenal-de","tag-estado-de-alarma-de","tag-fiscalidad-de","tag-fmsb-de","tag-font-mora-sainz-de-baranda-de","tag-fraccionamientos-de","tag-ibiza-de","tag-impuestos-de","tag-irpf-de","tag-isd-de","tag-itpajd-de","tag-iva-de","tag-law-de","tag-lawyers-de","tag-liquidaciones-de","tag-mallorca-de","tag-manacor-de","tag-medidas-fiscales-de","tag-menorca-de","tag-solicitors-de","tag-sucesiones-y-donaciones-de","tag-transmisiones-patrimoniales-de"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Gu\u00eda pr\u00e1ctica de medidas fiscales aprobadas a consecuencia del Covid-19 - FMSB Abogados y Economistas en Baleares<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/fmsb.eu\/de\/2020\/04\/22\/guia-medidas-fiscales-covid-19\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Gu\u00eda pr\u00e1ctica de medidas fiscales aprobadas a consecuencia del Covid-19 - FMSB Abogados y Economistas en Baleares\" \/>\n<meta property=\"og:description\" content=\"GUIA PR\u00c1CTICA DE MEDIDAS FISCALES ADOPTADAS COMO CONSECUENCIA DEL COVID-19 \u00bfSab\u00edas que&#8230;? 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