{"id":5129,"date":"2020-06-04T08:30:00","date_gmt":"2020-06-04T06:30:00","guid":{"rendered":"http:\/\/merac.es\/?p=5129"},"modified":"2020-06-04T08:30:00","modified_gmt":"2020-06-04T06:30:00","slug":"plazo-impuesto-sociedades-cuentas-anuales-covid-19","status":"publish","type":"post","link":"https:\/\/merac.es\/en\/plazo-impuesto-sociedades-cuentas-anuales-covid-19\/","title":{"rendered":"COVID-19: Deadline for filing Corporate Income Tax in the Alarm State"},"content":{"rendered":"<p id=\"h-el-real-decreto-ley-19-2020-de-26-de-mayo-mantiene-finalmente-el-plazo-para-presentar-el-impuesto-sobre-sociedades-al-remitirse-al-plazo-previsto-en-el-art-culo-124-de-la-ley-27-2014-de-27-de-noviembre\">Royal Decree-Law 19\/2020 of 26 May, <strong>finally maintains<\/strong> <strong>the deadline for filing corporate income tax returns<\/strong> by referring to the time limit provided for in Article 124 of Law 27\/2014 of 27 November.<\/p>\n\n\n\n<p>For companies whose tax year coincides with the calendar year, <strong>the deadline will expire on 25 July 2020<\/strong>. However, as the state of alarm allowed the deadline for the formulation and approval of the annual accounts to be extended, for those companies that are obliged to file the corporate tax return without having the annual accounts approved, <strong>the declaration shall be made on the basis of the annual accounts available.<\/strong>.<\/p>\n\n\n\n<p>And shall mean available annual accounts:<\/p>\n\n\n\n<ul><li>For listed public limited companies, the audited annual accounts referred to in Article 41.1 (a) of RD-Law 8\/2020.<\/li><li>For all other taxpayers, the audited annual accounts or, failing this, the annual accounts prepared by the corresponding body, or in the absence of the latter, the available accounts kept in accordance with the provisions of the Commercial Code.&nbsp;<\/li><\/ul>\n\n\n\n<h5 class=\"wp-block-heading\" id=\"h-adem-s-si-las-cuentas-finalmente-aprobadas-no-resultasen-coincidentes-con-las-utilizadas-para-liquidar-el-impuesto-sobre-sociedades-se-podr-presentar-una-nueva-declaraci-n-hasta-el-30-de-noviembre-de-2020-una-vez-transcurrido-30-d-as-desde-la-fecha-limite-para-la-aprobaci-n-de-las-cuentas-anuales\">Moreover, if the accounts finally approved&nbsp;<strong>do not match<\/strong>&nbsp;with those used to settle corporate income tax, <strong>a new declaration may be submitted until 30 November 2020.<\/strong>, <strong>30 days after the deadline for approval of the Annual Accounts.<\/strong><\/h5>\n\n\n\n<p>If the re-declaration results in a&nbsp;<strong>amount to be paid higher<\/strong>&nbsp;or an amount to be refunded which is lower than the original self-assessment, shall give rise to a supplementary return and the difference shall be due&nbsp;<strong>interest on arrears<\/strong>but&nbsp;<strong>no surcharge.<\/strong><\/p>\n\n\n\n<p>And, if the re-declaration results in <strong>a higher amount to be returned or a lower amount to be deposited<\/strong> than the original declaration, then:<\/p>\n\n\n\n<p>The following will be settled <strong>interest from 6 months to<\/strong> from 30 November 2020, deadline for submitting the new declaration&nbsp;<\/p>\n\n\n\n<p>And, only if the <strong>amount to be refunded is the result of an actual receipt <\/strong>in the original settlement, i.e., if the original return was initially a payable return and the new return is a refundable return, then <strong>interest shall be payable for late payment from the date of payment.<\/strong>This is similar to what would happen in the case of a refund of undue income.<\/p>\n\n\n\n<p>In addition, the limitations of the tax option provided for in article 119.3 of the LGT will not be applicable to the new return filed.<\/p>\n\n\n\n<p>In addition, it is important to note that <strong>self-assessments<\/strong> submitted by the taxpayers, both the original and the new return, <strong>may be subject to verification by the administration<\/strong>The Commission shall, where appropriate, make the corresponding settlement and may also be the subject of a penalty procedure.<\/p>\n\n\n\n<h5 class=\"wp-block-heading\" id=\"h-\"><\/h5>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>Covid-19: Se mantiene finalmente el plazo para presentar el Impuesto sobre Sociedades<\/p>","protected":false},"author":3,"featured_media":4932,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16,14,17],"tags":[20,6,19,21],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>COVID19: Plazos presentaci\u00f3n Impuesto Sociedades y Cuentas Anuales<\/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:\/\/merac.es\/en\/plazo-impuesto-sociedades-cuentas-anuales-covid-19\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"COVID19: Plazos presentaci\u00f3n Impuesto Sociedades y Cuentas Anuales\" \/>\n<meta property=\"og:description\" content=\"Covid-19: Se mantiene finalmente el plazo para presentar el Impuesto sobre Sociedades\" \/>\n<meta property=\"og:url\" content=\"https:\/\/merac.es\/en\/plazo-impuesto-sociedades-cuentas-anuales-covid-19\/\" \/>\n<meta property=\"og:site_name\" content=\"MERAC Legal &amp; 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