Royal Decree-Law 19/2020

Conten Table

We write to you once again with the weariness of waking up at dawn to the Official State Gazette which, for months now, has been replacing the newspaper or the television news as a source of morning information. Today we have Royal Decree-Law 19/2020 for breakfast.

But with the impetus and enthusiasm of knowing that our information is appreciated and appreciated by our clients. Thank you for reading! And don’t forget to follow us on the RRSS where we try to keep a faster rhythm of information (facebook, instagram, twitter, linkedin).

This time there are two things of relevance:

  • Royal Decree-Law 19/2020, of the 26th of May, adopting complementary agricultural, scientific, economic, employment, Social Security and tax measures to mitigate the effects of COVID-19.
  • Royal Decree 538/2020, of the 26th of May, declaring official mourning for those who died as a result of the COVID-19 pandemic.

Royal Decree 538 establishes official mourning (flags at half-mast) from the 27th of May to midnight on the 6th of June (the night from 5th to 6th June).

RDL 19/2020 is added to the already unintelligible electronic codes where the BOE staff have been collecting everything published on COVID-19 in an attempt to make it more understandable. An attempt, as the collection is already around 1000 pages long, with 233 “only” to know if you can go for a walk or when (“mobility” code).

What do the 32 pages of the new RDL bring us?

Perhaps the most important issue relates to corporate income tax. It resolves a discrepancy previously created between the deadlines for filing the Annual Accounts and Corporate Income Tax.

The solution, explained in other words, is as follows: The tax is filed in July “with what you have”. Then, if, when the ACs are approved, the tax presented has to be corrected, it will be done with a new presentation (complementary and up to the 30th of November). If the tax liability is higher, interest will accrue and, furthermore, it will affect the statute of limitations.

Secondly, a new ITP/AJD exemption is established for deeds formalising moratoriums relating to article 13.3 RDL 8/2020 or 24.2 RDL 11/2020. Not to be confused with the previous exemption in RDL 8/2020 relating to novations of mortgage loans and credits.

Thirdly, with regard to those tax debt deferrals that do not accrue interest for 3 months, they now become 4 months. A measure with which the Government congratulates itself on its fierce commitment to the business fabric… It amounts to 93.75 euros of savings (maximum) for those who could benefit from it.

Deferring debts for communications services, operators must grant,(at the request of the subscriber), a deferment of payment of invoices presented for collection between the 14th March and the 30th June. Without interest and in six months, unless there is prior agreement.

There are a few other things in the BOE, but the above is what seems most relevant to us. Contact us for more information.



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