Today April 15, precisely the last day to be able to domicile the self-assessments whose term expires on the 20th, RDL 14/2020 has been published, which approves and regulates the extension of the period for the presentation and entry of the declarations and self-assessments of certain obligors tributary.

The extension is not requested, but occurs automatically with the simple fulfillment of the following requirements:

• the original deadline for filing the declaration and self-assessment was to take place between April 15 and May 20.
• It is necessary that the taxpayer has not had a volume of operations greater than € 600,000 in 2019. But exceptionally, in the case of obligors who have the status of Public Administration, including Social Security, the necessary requirement will not be their volume of operations but your last approved annual budget does not exceed the amount of € 600,000.
• In no case may the tax groups that are taxed under the Company Consolidation Tax regime, or the entities that are taxed in the special group of entities of the Value Added Tax be eligible for the extension of the term.
• the extension is also not applicable to declarations regulated by Regulation (EU) No. 952/2013 of the European Parliament and of the Council of October 9, 2013, which approves the customs code of the Union and / or its regulations developmental.

In keeping with the foregoing, the rule expressly regulates that the extension of the filing period with a direct debit request is also extended until May 15.

This RDL 14/2020, everything and that is not expressly regulated, allows two other consequences to be understood:

• as it is an extension of term not requested but will be automatic for all those taxpayers affected -that is, in general those who had a volume of operations less than € 600,000 in 2019-, although they have already made the presentation and direct debit of a certain tax debt that was due this April 20, will not receive the corresponding bank charge until May 20.
• in the case of persons or entities that have accepted or want to avail themselves of the postponement of up to six months without guarantees and for an amount of up to € 30,000 regulated by article 14 of RDL 7/2020, the term of said postponement will no longer end on 20 October, but will end on November 20.

Finally, comment that due to the information provided in the press conference after the Council of Ministers that yesterday approved this regulation, the approval of two new fiscal measures to take into account is planned:

• shortly - and therefore already outside the legally established term in the current regulations - companies will be allowed to modify the option of fractional payment between the quota or base system. With this, the figure to be paid for this concept will be modified and this may have consequences (depending on how it is finally regulated) in the payment to be made on May 20.
• the self-employed under the module system, may resign and opt for the direct estimation scheme for one year, and therefore, exceptionally, outside the usual legal period and without the current mandatory minimum maintenance of the new option chosen for a minimum period of three years.