Dictated Royal Decree 463/2020, of March 14, declaring the state of alarm for the management of the health crisis situation caused by COVID-19 and considering that the current health crisis causes a serious negative impact economic and social by the paralysis of the activity whose duration, a priori, is indeterminate, it is necessary to adopt flexibility measures in compliance with the tax obligations of companies, self-employed and citizens with the Local Administration.
In this sense, the Delegate Councilor of the Treasury has issued a Resolution in order that the settlements of public law income, including non-periodic taxes, installments of payments and deferments of payment of tax debts, royalties, rents , ICIO settlements, capital gains, construction license fees, penalties, etc.) that have been notified to date and whose maturities are effective in the period of the alarm state, are automatically postponed for a period of three months without interest, from maturity.
The measure is adopted in order to give greater flexibility to citizens, the self-employed and companies that have received notification with an expiration date within the alarm period, which is automatically postponed for a period of three months without interest.
The measure affects about five hundred taxpayers who had been notified prior to the alarm decree and is quantified at around 300,000 euros.
At the same time, the suspension of notifications of income settlements under public law has been decreed for taxpayers, as long as the health crisis is not resolved and the state of alarm ends.
With respect to periodic taxes such as IBI (contribution), Garbage, etc.
The fiscal calendar has been modified by extending the term of voluntary payment, the new terms being those shown in the attached table .:
In summary, all the municipal taxes that were due from when the state of alarm was decreed until the next three months, have been postponed or delayed, with the exception of the vehicle tax that ends in a voluntary phase on May 5, as it is a tax newspaper and standard that was previously issued.
Source: Ayuntamiento de Cieza