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Postponements. Finance and Social Security

Extraordinary postponements have been approved for social contributions and self-assessments of taxes.

Companies and freelancers who are up to date with Social Security and who do not have another postponement in force, may request a moratorium on the payment of fees whose accrual takes place between the months of December 2020 and February 2021 -in the in the case of companies-, and between the months of January to March 2021 -in the case of self-employed-:

  • Interest of 0.5% will be applied instead of the interest generally expected.
  • Applications must be made through the electronic office before the expiration of the first ten calendar days of each of the entry deadlines.
  • The repayment term is 4 months for each monthly payment requested, without exceeding 12 months. The first payment will be made from the month following the resolution.

Regarding self-assessments of taxes, the postponements of those that must be submitted between April 1 and April 30, 2021 (those of the first quarter) by companies and self-employed who billed less than 6,010,121.04 have been made more flexible. euros in 2020:

  • In these cases, the Treasury will allow the possibility of deferring debts of up to 30,000 euros automatically and without guarantee (which currently exists) is also applicable to withholdings and payments on account, to fractioned payments of Corporation Tax and VAT .
  • If the amount of these debts plus the one that is already deferred (if applicable), exceeds 30,000 euros, you can request the deferral up to the total limit of said sum.
  • The postponement may be requested for up to six months, without payment of late payment interest for the first three months.

We can process the extraordinary postponements approved as a result of the crisis caused by COVID-1