{"id":783,"date":"2020-03-14T21:35:00","date_gmt":"2020-03-14T21:35:00","guid":{"rendered":"https:\/\/www.jose-saramago.com\/moratoriums\/"},"modified":"2023-03-22T18:26:16","modified_gmt":"2023-03-22T18:26:16","slug":"moratoriums","status":"publish","type":"page","link":"https:\/\/www.jose-saramago.com\/en\/moratoriums\/","title":{"rendered":"Moratoriums"},"content":{"rendered":"

[et_pb_section fb_built=”1″ admin_label=”Page Title Section” _builder_version=”4.16″ use_background_color_gradient=”on” background_color_gradient_stops=”#313e47 0%|rgba(49,62,71,0.5) 100%” background_color_gradient_overlays_image=”on” background_color_gradient_start=”#313e47″ background_color_gradient_end=”rgba(49,62,71,0.5)” background_image=”https:\/\/www.jose-saramago.com\/wp-content\/uploads\/2020\/04\/law-firm-28.jpg” custom_padding=”120px||120px|” global_colors_info=”{}”][et_pb_row admin_label=”Page Title Area” _builder_version=”4.16″ background_size=”initial” background_position=”top_left” background_repeat=”repeat” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text admin_label=”Page Title” _builder_version=”4.16″ text_font=”||||||||” text_text_color=”#ffffff” text_font_size=”18px” text_line_height=”2em” header_font=”Prata||||||||” header_font_size=”60px” header_line_height=”1.6em” header_3_font=”||||||||” header_3_line_height=”1.8em” text_orientation=”center” background_layout=”dark” max_width=”700px” module_alignment=”center” custom_margin=”||10px|” animation_style=”fade” header_font_size_tablet=”40px” header_font_size_phone=”” header_font_size_last_edited=”on|desktop” global_colors_info=”{}”]<\/p>\n

Moratorium<\/h1>\n

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

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

[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ admin_label=”Project Analysis Section” _builder_version=”4.16″ custom_padding=”90px||9px|||” global_colors_info=”{}”][et_pb_row column_structure=”1_4,3_4″ admin_label=”Project Analysis Area” _builder_version=”4.16″ custom_padding=”60px|0px|60px|0px” border_color_all=”rgba(51,51,51,0.12)” border_width_top=”1px” global_colors_info=”{}”][et_pb_column type=”1_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text admin_label=”Title” _builder_version=”4.16″ text_font=”||||||||” header_font=”||||||||” header_3_font=”Roboto Slab||||||||” header_3_line_height=”2em” animation_style=”fold” animation_direction=”left” animation_intensity_fold=”5%” global_colors_info=”{}”]<\/p>\n

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

[\/et_pb_text][\/et_pb_column][et_pb_column type=”3_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text _builder_version=”4.16″ text_font=”||||||||” text_line_height=”2em” animation_style=”fade” global_colors_info=”{}”]<\/p>\n

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

[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=”1_4,3_4″ admin_label=”Project Analysis Area” _builder_version=”4.16″ custom_padding=”60px|0px|60px|0px” border_color_all=”rgba(51,51,51,0.12)” border_width_top=”1px” global_colors_info=”{}”][et_pb_column type=”1_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text admin_label=”Title” _builder_version=”4.16″ text_font=”||||||||” header_font=”||||||||” header_3_font=”Roboto Slab||||||||” header_3_line_height=”2em” animation_style=”fold” animation_direction=”left” animation_intensity_fold=”5%” global_colors_info=”{}”]<\/p>\n

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

[\/et_pb_text][\/et_pb_column][et_pb_column type=”3_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text _builder_version=”4.16″ text_font=”||||||||” text_line_height=”2em” animation_style=”fade” global_colors_info=”{}”]<\/p>\n

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

[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=”1_4,3_4″ admin_label=”Project Analysis Area” _builder_version=”4.16″ custom_padding=”60px|0px|60px|0px” border_color_all=”rgba(51,51,51,0.12)” border_width_top=”1px” global_colors_info=”{}”][et_pb_column type=”1_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text admin_label=”Title” _builder_version=”4.16″ text_font=”||||||||” header_font=”||||||||” header_3_font=”Roboto Slab||||||||” header_3_line_height=”2em” animation_style=”fold” animation_direction=”left” animation_intensity_fold=”5%” global_colors_info=”{}”]<\/p>\n

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

[\/et_pb_text][\/et_pb_column][et_pb_column type=”3_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text _builder_version=”4.16″ text_font=”||||||||” text_line_height=”2em” animation_style=”fade” global_colors_info=”{}”]<\/p>\n

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

[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=”1_4,3_4″ admin_label=”Project Analysis Area” _builder_version=”4.16″ custom_padding=”60px|0px|60px|0px” border_color_all=”rgba(51,51,51,0.12)” border_width_top=”1px” global_colors_info=”{}”][et_pb_column type=”1_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text admin_label=”Title” _builder_version=”4.16″ text_font=”||||||||” header_font=”||||||||” header_3_font=”Roboto Slab||||||||” header_3_line_height=”2em” animation_style=”fold” animation_direction=”left” animation_intensity_fold=”5%” global_colors_info=”{}”]<\/p>\n

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

[\/et_pb_text][\/et_pb_column][et_pb_column type=”3_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text _builder_version=”4.16″ text_font=”||||||||” text_line_height=”2em” animation_style=”fade” global_colors_info=”{}”]<\/p>\n

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

[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=”1_4,3_4″ admin_label=”Project Analysis Area” _builder_version=”4.16″ custom_padding=”60px|0px|60px|0px” border_color_all=”rgba(51,51,51,0.12)” border_width_top=”1px” global_colors_info=”{}”][et_pb_column type=”1_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text admin_label=”Title” _builder_version=”4.16″ text_font=”||||||||” header_font=”||||||||” header_3_font=”Roboto Slab||||||||” header_3_line_height=”2em” animation_style=”fold” animation_direction=”left” animation_intensity_fold=”5%” global_colors_info=”{}”]<\/p>\n

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

[\/et_pb_text][\/et_pb_column][et_pb_column type=”3_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text _builder_version=”4.16″ text_font=”||||||||” text_line_height=”2em” animation_style=”fade” global_colors_info=”{}”]<\/p>\n

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

[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=”4.16″ global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ global_colors_info=”{}”][et_pb_text _builder_version=”4.16″ global_colors_info=”{}”]<\/p>\n

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

[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=”1_4,3_4″ admin_label=”Project Analysis Area” _builder_version=”4.16″ custom_padding=”60px|0px|60px|0px” border_color_all=”rgba(51,51,51,0.12)” border_width_top=”1px” global_colors_info=”{}”][et_pb_column type=”1_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text admin_label=”Title” _builder_version=”4.16″ text_font=”||||||||” header_font=”||||||||” header_3_font=”Roboto Slab||||||||” header_3_line_height=”2em” animation_style=”fold” animation_direction=”left” animation_intensity_fold=”5%” global_colors_info=”{}”]<\/p>\n

Contributions to social security<\/h3>\n

[\/et_pb_text][\/et_pb_column][et_pb_column type=”3_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text _builder_version=”4.16″ text_font=”||||||||” text_line_height=”2em” animation_style=”fade” global_colors_info=”{}”]<\/p>\n

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

    [\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=”1_4,3_4″ admin_label=”Project Analysis Area” _builder_version=”4.16″ custom_padding=”60px|0px|60px|0px” border_color_all=”rgba(51,51,51,0.12)” border_width_top=”1px” global_colors_info=”{}”][et_pb_column type=”1_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text admin_label=”Title” _builder_version=”4.16″ text_font=”||||||||” header_font=”||||||||” header_3_font=”Roboto Slab||||||||” header_3_line_height=”2em” animation_style=”fold” animation_direction=”left” animation_intensity_fold=”5%” global_colors_info=”{}”]<\/p>\n

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

    [\/et_pb_text][\/et_pb_column][et_pb_column type=”3_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text _builder_version=”4.16″ text_font=”||||||||” text_line_height=”2em” animation_style=”fade” global_colors_info=”{}”]<\/p>\n

    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

      [\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=”1_4,3_4″ admin_label=”Project Analysis Area” _builder_version=”4.16″ custom_padding=”60px|0px|60px|0px” border_color_all=”rgba(51,51,51,0.12)” border_width_top=”1px” global_colors_info=”{}”][et_pb_column type=”1_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text admin_label=”Title” _builder_version=”4.16″ text_font=”||||||||” header_font=”||||||||” header_3_font=”Roboto Slab||||||||” header_3_line_height=”2em” animation_style=”fold” animation_direction=”left” animation_intensity_fold=”5%” global_colors_info=”{}”]<\/p>\n

      Suspension of processes <\/h3>\n

      [\/et_pb_text][\/et_pb_column][et_pb_column type=”3_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text _builder_version=”4.16″ text_font=”||||||||” text_line_height=”2em” animation_style=”fade” global_colors_info=”{}”]<\/p>\n

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

      [\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ admin_label=”Request Appoinment Section” _builder_version=”4.16″ background_image=”https:\/\/www.jose-saramago.com\/wp-content\/uploads\/2020\/04\/law-firm-12.jpg” parallax=”on” custom_padding=”191px||0px|||” saved_tabs=”all” global_colors_info=”{}”][et_pb_row admin_label=”Request Appoinment Area” _builder_version=”4.16″ custom_padding=”0px|0px|0px|0px” box_shadow_style=”preset2″ box_shadow_horizontal=”0px” box_shadow_vertical=”-15px” box_shadow_blur=”60px” box_shadow_color=”rgba(29,61,71,0.2)” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_contact_form email=”admin@jose-saramago.com” title=”Talk to Us” success_message=”Message sent successfully. Thank you, your contact is very important to us. We will respond as soon as possible.” submit_button_text=”Send” module_id=”et_pb_contact_form_0″ _builder_version=”4.20.2″ _unique_id=”64ce50bb-f2c1-4a2d-b7cf-1d2f8ca8741d” form_field_background_color=”rgba(0,0,0,0)” title_font=”Prata||||||||” title_font_size=”42px” title_line_height=”1.4em” form_field_font=”||||||||” form_field_font_size=”16px” background_color=”rgba(255,255,255,0.95)” custom_button=”on” button_text_size=”14px” button_text_color=”rgba(0,0,0,0.8)” button_bg_color=”#ffba60″ button_border_width=”12px” button_border_color=”#ffba60″ button_border_radius=”0px” button_letter_spacing=”4px” button_font=”|700||on|||||” button_icon=”$||divi||400″ custom_margin=”|||” custom_padding=”50px|60px|80px|60px” animation_style=”slide” animation_direction=”right” animation_intensity_slide=”5%” animation_starting_opacity=”100%” hover_enabled=”0″ border_width_all=”1px” border_color_all=”rgba(0,0,0,0.12)” border_style_all=”solid” use_border_color=”on” border_color=”rgba(0,0,0,0.12)” form_background_color=”rgba(0,0,0,0)” global_colors_info=”{}” sticky_enabled=”0″][et_pb_contact_field field_id=”Name” field_title=”Name” min_length=”3″ _builder_version=”4.16″ global_colors_info=”{}” button_text_size__hover_enabled=”off” button_one_text_size__hover_enabled=”off” button_two_text_size__hover_enabled=”off” button_text_color__hover_enabled=”off” button_one_text_color__hover_enabled=”off” button_two_text_color__hover_enabled=”off” button_border_width__hover_enabled=”off” button_one_border_width__hover_enabled=”off” button_two_border_width__hover_enabled=”off” button_border_color__hover_enabled=”off” button_one_border_color__hover_enabled=”off” button_two_border_color__hover_enabled=”off” button_border_radius__hover_enabled=”off” button_one_border_radius__hover_enabled=”off” button_two_border_radius__hover_enabled=”off” button_letter_spacing__hover_enabled=”off” button_one_letter_spacing__hover_enabled=”off” button_two_letter_spacing__hover_enabled=”off” button_bg_color__hover_enabled=”off” button_one_bg_color__hover_enabled=”off” button_two_bg_color__hover_enabled=”off”][\/et_pb_contact_field][et_pb_contact_field field_id=”Email” field_title=”Email address” field_type=”email” _builder_version=”4.16″ global_colors_info=”{}” button_text_size__hover_enabled=”off” button_one_text_size__hover_enabled=”off” button_two_text_size__hover_enabled=”off” button_text_color__hover_enabled=”off” button_one_text_color__hover_enabled=”off” button_two_text_color__hover_enabled=”off” button_border_width__hover_enabled=”off” button_one_border_width__hover_enabled=”off” button_two_border_width__hover_enabled=”off” button_border_color__hover_enabled=”off” button_one_border_color__hover_enabled=”off” button_two_border_color__hover_enabled=”off” button_border_radius__hover_enabled=”off” button_one_border_radius__hover_enabled=”off” button_two_border_radius__hover_enabled=”off” button_letter_spacing__hover_enabled=”off” button_one_letter_spacing__hover_enabled=”off” button_two_letter_spacing__hover_enabled=”off” button_bg_color__hover_enabled=”off” button_one_bg_color__hover_enabled=”off” button_two_bg_color__hover_enabled=”off”][\/et_pb_contact_field][et_pb_contact_field field_id=”Message” field_title=”Message” field_type=”text” fullwidth_field=”on” _builder_version=”4.16″ global_colors_info=”{}” button_text_size__hover_enabled=”off” button_one_text_size__hover_enabled=”off” button_two_text_size__hover_enabled=”off” button_text_color__hover_enabled=”off” button_one_text_color__hover_enabled=”off” button_two_text_color__hover_enabled=”off” button_border_width__hover_enabled=”off” button_one_border_width__hover_enabled=”off” button_two_border_width__hover_enabled=”off” button_border_color__hover_enabled=”off” button_one_border_color__hover_enabled=”off” button_two_border_color__hover_enabled=”off” button_border_radius__hover_enabled=”off” button_one_border_radius__hover_enabled=”off” button_two_border_radius__hover_enabled=”off” button_letter_spacing__hover_enabled=”off” button_one_letter_spacing__hover_enabled=”off” button_two_letter_spacing__hover_enabled=”off” button_bg_color__hover_enabled=”off” button_one_bg_color__hover_enabled=”off” button_two_bg_color__hover_enabled=”off”][\/et_pb_contact_field][et_pb_contact_field field_id=”consent” field_title=”Consent” field_type=”checkbox” checkbox_options=”%91{%22value%22:%22I have read and accept the terms and conditions regarding Jos\u00e9 Saramago & Associados, Sociedade de Advogados, RL’s privacy and data processing policies%22,%22checked%22:0,%22dragID%22:-1,%22link_url%22:%22https:\/\/www.jose-saramago.com\/politica-de-privacidade\/%22,%22link_text%22:%22Learn more%22}%93″ fullwidth_field=”on” _builder_version=”4.16″ link_option_url_new_window=”on” global_colors_info=”{}”][\/et_pb_contact_field][\/et_pb_contact_form][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"

      Moratorium in compliance with tax obligations 12th of March, 2020Postponement of the 1st PECPostponement of the 1st Special Payment on Account (PEC) from 31 March to 30 July.Extension of delivery of Model 22Extension of the delivery of Model 22 (IRC Declaration + Payment\/settlement) to 31 July.Extension of the 1st Payment on Account and 1st Additional […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"class_list":["post-783","page","type-page","status-publish","hentry"],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/www.jose-saramago.com\/en\/wp-json\/wp\/v2\/pages\/783","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.jose-saramago.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.jose-saramago.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.jose-saramago.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.jose-saramago.com\/en\/wp-json\/wp\/v2\/comments?post=783"}],"version-history":[{"count":5,"href":"https:\/\/www.jose-saramago.com\/en\/wp-json\/wp\/v2\/pages\/783\/revisions"}],"predecessor-version":[{"id":929,"href":"https:\/\/www.jose-saramago.com\/en\/wp-json\/wp\/v2\/pages\/783\/revisions\/929"}],"wp:attachment":[{"href":"https:\/\/www.jose-saramago.com\/en\/wp-json\/wp\/v2\/media?parent=783"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}