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Those affected by an ERTE during 2020 can request a fractionation of the personal income tax payment without late payment interest

Apr 9, 2021 | Last news

In the BOE of April 7, Order HAC / 320/2021 has been published by which taxpayers affected by an ERTE during 2020 can request a split payment of personal income tax without late payment interest, specifically in a maximum of 6 payments with periodic due dates on the 20th of each month, with the first payment on July 20, 2021 and the last payment in December 2021.

In the BOE of April 7, the Order HAC / 320/2021 for which it is established that those affected by an ERTE during 2020 can request a fractionation of the personal income tax payment without delay interest for the payment of the tax debt derived from the personal income tax return for beneficiaries during 2020 of benefits linked to temporary employment regulation files (ERTE), which came into effect on the same day April 7.

Until now it was possible to divide the personal income tax payment, but only in two: the first payment was 60% of the amount and was made at the time of filing the return, and the remaining 40% at the beginning of November.

It must be taken into account that IRPF taxpayers who have been recipients of SEPE benefits for having been immersed in an ERTE in 2020, may be forced to present the income statement because having two payers, the economic limit which determines the obligation to declare, decreases to 14,000 euros if more than 1,500 euros have been collected from the second payer. This, together with the low withholdings that have been made in receiving the benefits of the SEPE, may lead to the return of these taxpayers going out to enter.

In line with various measures adopted for the fractioning of tax debts due to Covidien-19, this Order HAC / 320/2021, approves the possibility of fractioning the payment of personal income tax for taxpayers who would have been in ERTE 2020 .

Requirements to qualify for this extraordinary subdivision

It must be a personal income taxpayer:

  • That the taxpayer or any of the members of the family unit, in the case of joint taxation, has been included during 2020 in a temporary employment regulation file
  • That you have received any benefit for this reason.
  • That the result of the tax quota corresponding to the personal income tax return results to be entered.
  • Applicable to individual taxation and joint taxation.

Taxpayers to whom the special tax regime applicable to workers posted to Spanish territory referred to in article 93 of the IRPF is not eligible for this division.

Economic limits to request the fractionation

The total amount pending payment for the applicant cannot exceed 30,000 euros, both in the voluntary period and in the executive period, the public law debts managed by the AEAT and by the bodies or agencies of the State Public Finance.

For the purposes of determining the amount of debt indicated, at the time of the request, both the debts referred to in the same request, as well as any others of the same debtor for which the request has been requested and not resolved will be accumulated deferral or fractionation, as well as the amount of the pending payment of the deferred or fractioned debts, unless they are duly guaranteed.

Cumulative debts will be those that appear in the databases of the competent collection body, without the need to consult other bodies or agencies in order to determine the set. However, the competent collection bodies will compute those other accumulative debts that, not constant in their databases, have been communicated to them by other bodies or agencies.

Time to request the splitting of personal income tax

The fractionation can be requested if the personal income tax return is presented within the voluntary period of self-assessment and income, without being able to divide the income derived from complementary self-assessments presented after June 30, 2021, or the next business day, for the case of being unskilled.

Term of the fractionation

The payment of the requested installment will be made in 6 installments, due on the 20th of each month. The first will be on July 20, 2021.

Default interest will not accrue

The extraordinary fractionation regulated in this Order HAC / 320/2021, is incompatible with that provided for in article 62.2 of the RIRPF, and with the general regime of postponement or fractionation of the payment provided for in article 65 of the LGT and articles 44 and following of RD 939/2005, which would imply the accrual of late payment interest.

Therefore, late payment interest will not accrue during the division nor will the provision of guarantee be necessary.

Optional character

The design of the extraordinary mechanism articulates on the figure of the fractionation of the payment of the tax debt derived from the personal income tax return corresponding to fiscal year 2020, and is totally optional for the taxpayer. The rule allows an additional possibility in this regard, to try to establish a design that accommodates the amount resulting from the self-assessment presented.

If you need information on this topic or any other, you can contact our advisors Santiveri through its website.

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