Royal Decree 465/2020, of March 17, modifies the Third Additional Provision of Royal Decree 463/2020, and establishes that “The suspension of the terms and the interruption of the administrative terms referred to in section 1 will not be applied to the tax deadlines, subject to special regulations, nor will it affect, in particular, the deadlines for the presentation of tax returns and self-assessments. ”
Therefore, although the tax procedures are suspended in accordance with Royal Decree 463/2020, despite the popular clamor and the repeated requests made by the different associations of businessmen and tax advisers, the Government has decided, to date, not to alter the statutory deadlines for the presentation of informative declarations and self-assessments.
It follows that, on the one hand, the submission of the informative declaration of assets and rights abroad, Form 720, is due before March 31 and, on the other hand, that the Tax Administration continues with the deadline for Personal Income Tax for 2019, making it clear that their schedule will not be alerted by urgent measures taken in the fight against Covid 19.
In coherence with the previous decisions, on March 19, the HAC / 253/2020 Order of March 3 was published in the Official State Gazette (BOE), approving the forms for the declaration of Personal Income Tax (Form 100) and the Wealth Tax (Form 714) for the submission of the self-assessments corresponding to 2019.
Recall that the Personal Income Tax Return Campaign begins on April 1, with the last day of presentation of the Income and Wealth declarations on June 30, 2020.
Below, we highlight some new features introduced in the declaration of the Personal Income Tax for 2019 (Form 100).