{"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\/en\/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&#8220;Las 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&#8221;.<\/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\/en\/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=\"en_US\" \/>\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. 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