{"id":783,"date":"2020-03-14T21:35:00","date_gmt":"2020-03-14T21:35:00","guid":{"rendered":"https:\/\/www.jose-saramago.com\/moratoriums\/"},"modified":"2026-07-21T23:48:09","modified_gmt":"2026-07-21T22:48:09","slug":"moratoriums","status":"publish","type":"page","link":"https:\/\/www.jose-saramago.com\/en\/moratoriums\/","title":{"rendered":"Moratoriums"},"content":{"rendered":"\n

Moratorium<\/h1>\n

in compliance with tax obligations<\/h3>\n

12th of March, 2020<\/p>\n<\/div><\/div><\/div><\/div><\/div>

Postponement of the 1st PEC<\/h3>\n<\/div><\/div><\/div>

Postponement of the 1st Special Payment on Account (PEC) from 31 March to 30 July.<\/p>\n<\/div><\/div><\/div><\/div>

Extension of delivery of Model 22<\/h3>\n<\/div><\/div><\/div>

Extension of the delivery of Model 22 (IRC Declaration + Payment\/settlement) to 31 July.<\/p>\n<\/div><\/div><\/div><\/div>

Extension of the 1st Payment on Account and 1st Additional Payment on Account
<\/b><\/h3>\n<\/div><\/div><\/div>

Extension of the first Payment on Account and the first Additional Payment on Account from 31 July to 31 August.<\/p>\n<\/div><\/div><\/div><\/div>

Information Reinforcement
<\/b><\/h3>\n<\/div><\/div><\/div>

Reinforcement of information on electronic services that can be used by taxpayers as an alternative to going in person to the finance services.<\/p>\n<\/div><\/div><\/div><\/div>

Postponement of the deadline for account approvals<\/h3>\n<\/div><\/div><\/div>

General meetings of commercial companies, associations or cooperatives that must take place by legal or statutory imposition can be held until 30 June 2020.<\/p>\n<\/div><\/div><\/div><\/div>

Flexibility in payments of taxes and social contributions (updated)<\/strong><\/p>\n<\/div><\/div><\/div><\/div>

Contributions to social security<\/h3>\n<\/div><\/div><\/div>

Social security contributions reduced to 1\/3 in the 2nd quarter of 2020, with the remaining 2\/3 being paid as of the 3rd quarter (benefit plan may be agreed).<\/p>\n

    \n
  • Applicable to companies <\/b>with up to 50 employees and companies with up to 250 jobs, which show a reduction in turnover of at least 20%.)<\/li>\n<\/ul>\n<\/div><\/div><\/div><\/div>

    Payment of VAT and IRC and IRS Withholdings<\/h3>\n<\/div><\/div><\/div>

    Payment of VAT and IRC and IRS Withholdings may be paid in installments, up to a limit of 6 months (with the application of late payment interest only in the last 3 months).<\/p>\n

      \n
    • Applicable to self-employed and companies <\/b>with a turnover of up to 10 million euros in 2018 or with activity starting from January 2019 and other companies provided that they register a decrease in turnover of at least 20% in the average of the 3 months prior to the month in which it exists the obligation (compared to the homologous period).<\/li>\n<\/ul>\n<\/div><\/div><\/div><\/div>

      Suspension of processes <\/h3>\n<\/div><\/div><\/div>

      Suspension for 3 months, the execution processes in the tax and contributory area, which are in progress.<\/p>\n<\/div><\/div><\/div><\/div><\/div>

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      Talk to Us<\/h1>
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