Choice for deferring the payment of the customs and tax debt in the import of goods due to Covid-19 crisis

Going forward with the tax measures approved by the Spanish Government due to Covid-19 crisis, last April 2^nd was published in the Official Gazette the Royal Decree-Law 11/2020, of March 31^st, by which are adopted complementary urgent measures in the social and economic fields to fight against Covid-19.

In relation to this legal text we would like to make special reference to Article 52 of the Royal Decree-Law, by which a deferment is granted for the customs and tax debt on importation of goods, provided that the following conditions are met:

1. Shall be granted a deferment of the payment of the customs and tax debt (customs duties and import VAT) corresponding to customs declarations lodged from the date of entry into force of this Royal Decree-Law (April, 2^nd) until 30 of May, 2020, inclusive, provided that the amount of the debt to be deferred is between EUR 100 and EUR 30,000, which is the amount established by the General Tax Law for deferral without provision of warranties.

2. The provisions of the previous number are not applicable to the Value Added Tax payments that are settled in accordance with the provisions of Article 167.2, second paragraph, of Law 37/1992, of 28 December, on VAT. This provision refers to the taxpayers who has applied for the deferral of the import VAT payment scheme, by virtue of which the import VAT is settle in the VAT return of the corresponding period.

3. Such postponement shall be requested in the customs declaration and shall be notified in the way prescribed for notification of the customs debt.

4. The guarantee provided to obtain the release of the goods shall be valid for obtaining the deferment, and shall affect the payment of the corresponding customs and tax debt until full compliance by the person liable with the deferment granted.

5. As it was established for the deferral of tax debts resulting from tax returns, the postponement of the tax and customs debt can only be applied by a person or entity with a yearly turnover not exceeding 6,010,121.04 euros in the year 2019.

6. The conditions of the postponement shall be as follows:

• The period shall be six months from the end of the corresponding payment deadline.
• No delay interest shall be accrued for the first three months of the period of deferment.

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