The Ministry of Finance has published this Thursday a ministerial order to postpone until next Monday the settlement of taxes scheduled for tomorrow for taxpayers who are being affected by the conditions of the snow and cold storm caused by Filomena when it has direct debit payments to through current accounts opened at credit institutions. “It is necessary, on this occasion, to meet the exceptional needs arising from the atmospheric storm Filomena, which as it passed through the Iberian Peninsula has impeded and hampered the normal development of all kinds of activities. For this reason, in the aforementioned line, measures are adopted aimed at extending the deadlines in matters of direct debit of the payment of tax obligations that allow greater flexibility in tax operations “, explains the ministry in the order published in the Official State Gazette (BOE).
The text of the ministry consists of a single article that says: “Within the scope of the powers of the State Tax Administration, the deadlines for filing tax returns and self-assessments, the general deadlines for telematic submission of self-assessments with direct debit payment are up to on January 15, 2021, they are exceptionally extended until 3:00 p.m. on January 18, 2021, provided that the taxpayer making the presentation has been affected by the effects of the storm Filomena ”. That is, the end of the term for the presentation of self-assessments with direct debit payment, initially scheduled for tomorrow, will be exceptionally extended until 3:00 p.m. on Monday 18 for those taxpayers who are being affected by the weather conditions of the last days.
The Treasury recalls that the term of entry of the self-assessments does not undergo modification, so that the debit of the amount domiciled in the account of the taxpayer must be made on January 20, 2021 or the immediately subsequent business day if the 20 is non-business.
In addition, the dates set for returns are maintained with the end of the term on January 30 (January 25, if it is with direct debit), in the case of quarterly VAT.