{"id":17762,"date":"2021-03-05T17:29:44","date_gmt":"2021-03-05T16:29:44","guid":{"rendered":"https:\/\/www.euroeconomics.com\/uitsel-belastingen-mkb-in-spanje\/"},"modified":"2021-03-05T17:30:38","modified_gmt":"2021-03-05T16:30:38","slug":"deferral-of-taxes-for-smes","status":"publish","type":"post","link":"https:\/\/www.euroeconomics.com\/en\/deferral-of-taxes-for-smes\/","title":{"rendered":"Update C19: Deferral of taxes for SMEs"},"content":{"rendered":"<p><strong>The Spanish Government announced new measures to meet the needs of companies with financial problems. We will list the most important ones.<\/strong><\/p>\n<h2>Deferral of taxes for SMEs<\/h2>\n<p>Payments of taxes for which declarations have to be submitted between 1 April and 30 April 2021 may, under certain conditions, be postponed for <strong>6 months<\/strong>. This applies to <strong>wage and professional taxes, VAT<\/strong> and (interim) <strong>corporation tax<\/strong>.<\/p>\n<p>The measure <strong>only applies to SMEs<\/strong>. In order to benefit from the deferral, it is in fact a requirement that the turnover in 2020 should not exceed \u20ac 6 million (exactly: \u20ac 6,010,121.04).<\/p>\n<p>For tax amounts of up to <strong>\u20ac 30,000<\/strong>, deferral can be requested <strong>without providing guarantees<\/strong>. For deferrals in excess of \u20ac 30 000, guarantees must be given to the tax authorities.<\/p>\n<p><strong>No default interest<\/strong> will be charged during the first 3 months of the deferral.<\/p>\n<h2>Retail, tourism and hospitality | Business rentals<\/h2>\n<p><strong>&gt;&gt;&gt; Independent entrepreneurs (aut\u00f3nomos) and SMEs (PYMES)<\/strong> who rent their business premises from public rental organisations or &#8220;large landlords&#8221; (owners who operate a minimum of 10 rental properties or rent a total of more than 1,500m2 of business premises) and who had not yet reached an agreement on a rent reduction or postponement, now have 2 options:<\/p>\n<ul>\n<li>Requesting for a <strong>rent reduction of 50%<\/strong> until the end of the state of emergency (09\/05\/21), which may be extended in the event of the state of emergency being extended and up to a maximum of 4 months thereafter.<\/li>\n<li>Requesting for an <strong>interest-free postponement of the rent due<\/strong> until the end of the state of emergency, plus any extensions and up to a maximum of 4 months thereafter. By mutual agreement, this rent must be repaid in the following 2 years.<\/li>\n<\/ul>\n<p><strong>&gt;&gt;&gt;<\/strong> The request can be submitted to the landlord <strong>until 31 January 2021<\/strong> at the latest and the landlord must reply within 7 working days.<\/p>\n<p><strong>&gt;&gt;&gt; <\/strong>The tenant must be able to prove that the <strong>business activity was suspended<\/strong> as a result of the state of emergency or that the turnover in the month prior to the request was at least 75% lower than the average monthly turnover of the quarter to which this month belongs in the previous year.<\/p>\n<h2>Deductibility of credit deterioration due to non-payment<\/h2>\n<p>For the years 2020 and 2021, the period that must elapse from the due date of a receivable or an invoice for the impairment recorded to be deductible is <strong>reduced from six to three months<\/strong>.<\/p>\n<p>This measure applies only to companies with a <strong>turnover of less than \u20ac 10 million in the previous financial year<\/strong>.<\/p>\n<p>&nbsp;<\/p>\n<h3>More information?<\/h3>\n<p>Do you want more information about this post or about taxes in Spain? Read below what you can download for free or ask us your question without obligation.<\/p>\n<p><span style=\"color: #ffffff;\">&#8211;<\/span><span style=\"color: #ffffff;\">&#8211;<\/span><\/p>\n<h5>Best deal &gt; Free alert service<\/h5>\n<p>We offer our clients, advisors and visitors of this website the possibility a free alert service. <strong>No costs and no obligations. <\/strong>We will inform <strong>about deadlines for tax returns<\/strong> and interesting changes and <strong>possibilities for (specificly) foreigners<\/strong> who are living in Spain, have business in Spain or who have family or a house in Spain.<\/p>\n<p>Do you want to stay up to date? Then fill in <strong>your name and email<\/strong> in the\u00a0<span style=\"text-decoration: underline;\"><a href=\"http:\/\/easytaxspain.com\/\" target=\"_blank\" rel=\"noopener noreferrer\">Free alert service\u00a0fields on our home page<\/a><\/span>.\u00a0Subscribe now, it&#8217;s free.<\/p>\n<p><span style=\"color: #ffffff;\">&#8211;<\/span><\/p>\n<h5>All about starting a business in Spain<\/h5>\n<p>We, EuroEconomics, the company behind EasyTaxSpain, have a team of more than 50 tax advisors, lawyers and\u00a0accountants. Do you want to start a business in Spain? Then download:<\/p>\n<p><span style=\"text-decoration: underline;\"><a href=\"http:\/\/easytaxspain.com\/wp-content\/uploads\/2018\/11\/EuroEconomics-Your-Company-in-Spain-UK-2018.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">A Company in Spain, Incorporation, Legal, Tax &amp; Accounting<\/a><\/span><\/p>\n<p><span style=\"color: #ffffff;\">&#8211;<\/span><\/p>\n<h3>Ask us easy your question<\/h3>\n<p>Do you have questions about taxes or starting a business in Spain and are you looking for a contact that looks after tax affairs and tax returns in Spain?<\/p>\n<p><strong><span style=\"text-decoration: underline;\"><a href=\"http:\/\/easytaxspain.com\/send-us-your-question-general\/\" target=\"_blank\" rel=\"noopener noreferrer\">Ask us easy your question without any obligation<\/a><\/span>.<\/strong><\/p>\n<h5>You will receive a response within one working day<\/h5>\n<h5>No costs<\/h5>\n","protected":false},"excerpt":{"rendered":"<p>The Spanish Government announced new measures to meet the needs of companies with financial problems. We will list the most important ones. Deferral of taxes for SMEs Payments of taxes for which declarations have to be submitted between 1 April and 30 April 2021 may, under certain conditions, be postponed for 6 months. This applies [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[358,359],"tags":[],"class_list":["post-17762","post","type-post","status-publish","format-standard","hentry","category-business-spain","category-dochterbedrijf-spanje"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v18.5.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Update C19: Deferral of taxes for SMEs - Euro Economics<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.euroeconomics.com\/en\/deferral-of-taxes-for-smes\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Update C19: Deferral of taxes for SMEs - Euro Economics\" \/>\n<meta property=\"og:description\" content=\"The Spanish Government announced new measures to meet the needs of companies with financial problems. 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