{"id":19155,"date":"2020-03-13T10:31:24","date_gmt":"2020-03-13T09:31:24","guid":{"rendered":"https:\/\/www.versatil.legal\/?p=19155"},"modified":"2020-03-13T10:31:24","modified_gmt":"2020-03-13T09:31:24","slug":"real-decreto-ley-7-2020-ayuda-en-la-flexibilizacion-de-los-aplazamientos-de-deudas-tributarias-para-pymes-y-autonomos","status":"publish","type":"post","link":"https:\/\/conversa.legal\/ca\/real-decreto-ley-7-2020-ayuda-en-la-flexibilizacion-de-los-aplazamientos-de-deudas-tributarias-para-pymes-y-autonomos\/","title":{"rendered":"Real Decreto-ley 7\/2020: ayuda en la flexibilizaci\u00f3n de los aplazamientos de deudas tributarias para PYME&#8217;s y aut\u00f3nomos"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Como ayer se anunci\u00f3 en Moncloa, hoy, 13 de marzo de 2020, se ha publicado en el BOE, el&nbsp;Real Decreto-ley 7\/2020, de 12 de marzo, que adopta una serie de&nbsp;medidas urgentes para responder al impacto econ\u00f3mico del COVID-19.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">El mencionado Real Decreto-ley\nrecoge medidas para reforzar el sector sanitario, proteger el bienestar de las\nfamilias y apoyar a las empresas afectadas, en particular en el sector\ntur\u00edstico y PYMEs. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En relaci\u00f3n con el \u00e1mbito tributario\nse refiere, la medida que se adopta consiste en flexibilizar los aplazamientos\ndel pago de impuestos durante un periodo de 6 meses, previa solicitud, con\nbonificaci\u00f3n en los tipos de inter\u00e9s.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Como muchos de ustedes ya son\nconocedores, el aplazamiento del pago est\u00e1 regulado en el art\u00edculo 65 de la Ley\nGeneral Tributaria (LGT). De acuerdo con lo establecido en dicho art\u00edculo\n\u00abLas deudas tributarias que se encuentren en per\u00edodo voluntario o\nejecutivo podr\u00e1n aplazarse o fraccionarse en los t\u00e9rminos que se fijen reglamentariamente\ny previa solicitud del obligado tributario, cuando su situaci\u00f3n\necon\u00f3mico-financiera le impida, de forma transitoria, efectuar el pago en los\nplazos establecidos\u00bb.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pues bien,\nel art\u00edculo 14 del reciente Real Decreto-ley, que estamos analizando, concede\nla posibilidad de aplazar el ingreso del pago a todas aquellas&nbsp;declaraciones-liquidaciones y autoliquidaciones cuyo plazo de\npresentaci\u00f3n e ingreso finalice desde el 13 de marzo de 2020&nbsp;(fecha\nde entra en vigor del Real Decreto-Ley)&nbsp;hasta el 30 de mayo de 2020,\nsiempre que las&nbsp;solicitudes presentadas hasta esa fecha sean\nde cuant\u00eda inferior a 30.000 euros.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">El\naplazamiento tambi\u00e9n se aplica&nbsp;a las\nsiguientes deudas tributarias que en principio no pueden ser objeto de\naplazamiento de conformidad con el art\u00edculo 65. 2 de la LGT:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Las correspondientes a obligaciones tributarias que deban cumplir el retenedor o el obligado a realizar el ingreso a cuenta, b\u00e1sicamente, IRPF y retenciones alquiler.<\/li><li>Las derivadas de tributos que deban ser legalmente repercutidos, IVA.<\/li><li>Las correspondientes a obligaciones tributarias que deba cumplir el obligado a realizar pagos fraccionados del impuesto sobre sociedades.<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Requisito\nnecesario&nbsp;parar la concesi\u00f3n del\naplazamiento:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Persona o\nentidad con volumen de operaciones no superior a 6.010.121,04 en 2019.<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Condiciones\ndel aplazamiento:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Plazo: 6\nmeses.<\/li><li>No devengo\nde intereses de demora durante los 3 primeros meses del aplazamiento.<\/li><\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Como ayer se anunci\u00f3 en Moncloa, hoy, 13 de marzo de 2020, se ha publicado en el BOE, el&nbsp;Real Decreto-ley 7\/2020, de 12 de marzo, que adopta una serie de&nbsp;medidas urgentes para responder al impacto econ\u00f3mico del COVID-19. El mencionado Real Decreto-ley recoge medidas para reforzar el sector sanitario, proteger el bienestar de las familias [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":19156,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[15],"tags":[25,28,29,31,34,53,73,114,130,159,325,355,368,479,544,572,582,624,688,707,845,1048],"class_list":["post-19155","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-derecho-fiscal","tag-aplazamiento","tag-coronavirus","tag-covid-19","tag-iva","tag-pyme","tag-abogados","tag-aeat","tag-asesoramiento","tag-autonomo","tag-boe","tag-decreto-ley-7-2020","tag-derecho-tribu","tag-despacho-abogados","tag-fiscal","tag-impuestos","tag-intereses-demora","tag-irpf","tag-lgt","tag-moncoloa","tag-no-devengo","tag-real-decreto","tag-tributario"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Real Decreto-ley 7\/2020: ayuda en la flexibilizaci\u00f3n de los aplazamientos de deudas tributarias para PYME&#039;s y aut\u00f3nomos - Conversa<\/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:\/\/conversa.legal\/ca\/real-decreto-ley-7-2020-ayuda-en-la-flexibilizacion-de-los-aplazamientos-de-deudas-tributarias-para-pymes-y-autonomos\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Real Decreto-ley 7\/2020: ayuda en la flexibilizaci\u00f3n de los aplazamientos de deudas tributarias para PYME&#039;s y aut\u00f3nomos - Conversa\" \/>\n<meta property=\"og:description\" content=\"Como ayer se anunci\u00f3 en Moncloa, hoy, 13 de marzo de 2020, se ha publicado en el BOE, el&nbsp;Real Decreto-ley 7\/2020, de 12 de marzo, que adopta una serie de&nbsp;medidas urgentes para responder al impacto econ\u00f3mico del COVID-19. El mencionado Real Decreto-ley recoge medidas para reforzar el sector sanitario, proteger el bienestar de las familias [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/conversa.legal\/ca\/real-decreto-ley-7-2020-ayuda-en-la-flexibilizacion-de-los-aplazamientos-de-deudas-tributarias-para-pymes-y-autonomos\/\" \/>\n<meta property=\"og:site_name\" content=\"Conversa\" \/>\n<meta property=\"article:published_time\" content=\"2020-03-13T09:31:24+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/conversa.legal\/wp-content\/uploads\/2020\/03\/Presentacion1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1280\" \/>\n\t<meta property=\"og:image:height\" content=\"720\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrit per\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Temps estimat de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minuts\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/conversa.legal\\\/ca\\\/real-decreto-ley-7-2020-ayuda-en-la-flexibilizacion-de-los-aplazamientos-de-deudas-tributarias-para-pymes-y-autonomos\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/conversa.legal\\\/ca\\\/real-decreto-ley-7-2020-ayuda-en-la-flexibilizacion-de-los-aplazamientos-de-deudas-tributarias-para-pymes-y-autonomos\\\/\"},\"author\":{\"name\":\"admin\",\"@id\":\"https:\\\/\\\/conversa.legal\\\/ca\\\/#\\\/schema\\\/person\\\/37a8e5fa41e9a90954b2bcafde1c7af6\"},\"headline\":\"Real Decreto-ley 7\\\/2020: ayuda en la flexibilizaci\u00f3n de los aplazamientos de deudas tributarias para PYME&#8217;s y aut\u00f3nomos\",\"datePublished\":\"2020-03-13T09:31:24+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/conversa.legal\\\/ca\\\/real-decreto-ley-7-2020-ayuda-en-la-flexibilizacion-de-los-aplazamientos-de-deudas-tributarias-para-pymes-y-autonomos\\\/\"},\"wordCount\":402,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/conversa.legal\\\/ca\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/conversa.legal\\\/ca\\\/real-decreto-ley-7-2020-ayuda-en-la-flexibilizacion-de-los-aplazamientos-de-deudas-tributarias-para-pymes-y-autonomos\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/conversa.legal\\\/wp-content\\\/uploads\\\/2020\\\/03\\\/Presentacion1.jpg\",\"keywords\":[\"#Aplazamiento\",\"#coronavirus\",\"#covid-19\",\"#IVA\",\"#PYME\",\"abogados\",\"AEAT\",\"asesoramiento\",\"Autonomo\",\"BOE\",\"DECRETO LEY 7\\\/2020\",\"derecho tribu\",\"despacho abogados\",\"fiscal\",\"impuestos\",\"INTERESES DEMORA\",\"IRPF\",\"LGT\",\"moncoloa\",\"no devengo\",\"real decreto\",\"tributario\"],\"articleSection\":[\"Derecho Fiscal\"],\"inLanguage\":\"ca\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/conversa.legal\\\/ca\\\/real-decreto-ley-7-2020-ayuda-en-la-flexibilizacion-de-los-aplazamientos-de-deudas-tributarias-para-pymes-y-autonomos\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/conversa.legal\\\/ca\\\/real-decreto-ley-7-2020-ayuda-en-la-flexibilizacion-de-los-aplazamientos-de-deudas-tributarias-para-pymes-y-autonomos\\\/\",\"url\":\"https:\\\/\\\/conversa.legal\\\/ca\\\/real-decreto-ley-7-2020-ayuda-en-la-flexibilizacion-de-los-aplazamientos-de-deudas-tributarias-para-pymes-y-autonomos\\\/\",\"name\":\"Real Decreto-ley 7\\\/2020: ayuda en la flexibilizaci\u00f3n de los aplazamientos de deudas tributarias para PYME's y aut\u00f3nomos - 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