{"id":11504,"date":"2021-03-19T09:55:27","date_gmt":"2021-03-19T08:55:27","guid":{"rendered":"https:\/\/pich.bnfix.com\/?p=11504"},"modified":"2021-11-22T17:11:32","modified_gmt":"2021-11-22T16:11:32","slug":"circular-nous-ajuts-financers-moratoria-concursal-i-ajornament-dimpostos-inclosos-al-reial-decret-llei-05-2021","status":"publish","type":"post","link":"https:\/\/pich.bnfix.com\/ca\/circular-nous-ajuts-financers-moratoria-concursal-i-ajornament-dimpostos-inclosos-al-reial-decret-llei-05-2021\/","title":{"rendered":"CIRCULAR. Nous ajuts financers, morat\u00f2ria concursal i ajornament d&#8217;impostos\u00a0inclosos\u00a0al \u00a0Reial Decret-llei 05\/2021\u00a0"},"content":{"rendered":"<section  class='av_textblock_section av-kmw05k0u-eb6702bec56f41bc3db13dacb8f14346 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><h2>CIRCULAR. Nous ajuts financers, morat\u00f2ria concursal i ajornament d&#8217;impostos\u00a0inclosos\u00a0al \u00a0Reial Decret-llei 05\/2021<\/h2>\n<\/div><\/section>\n<section  class='av_textblock_section av-kmw06fzz-1365459c7e11bd3616e4b3764e09dfcb '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p><span data-contrast=\"none\">El Consell de Ministres va aprovar el 12 de mar\u00e7 el <\/span><strong><i>Real Decreto-ley 05\/2021 de medidas extraordinarias de apoyo a la solvencia empresarial en respuesta a la pandemia de la COVID-19<\/i><\/strong><i><span data-contrast=\"none\">\u00a0<\/span><\/i><span data-contrast=\"none\">amb l\u2019objectiu d\u2019evitar possibles problemes de solv\u00e8ncia econ\u00f2mica i empresarial i de\u00a0<\/span><span data-contrast=\"none\">sobreendeutament<\/span><span data-contrast=\"none\">.<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">A continuaci\u00f3\u00a0<\/span><span data-contrast=\"none\">fem\u00a0<\/span><span data-contrast=\"none\">un resum dels tres grans blocs en els qu<\/span><span data-contrast=\"none\">als\u00a0<\/span><span data-contrast=\"none\">estan basa<\/span><span data-contrast=\"none\">ts els nous ajuts financers<\/span><span data-contrast=\"none\">,\u00a0<\/span><span data-contrast=\"none\">que<\/span><span data-contrast=\"none\">\u00a0en el\u00a0<\/span><a href=\"https:\/\/www.boe.es\/diario_boe\/txt.php?id=BOE-A-2021-3946\"><span data-contrast=\"none\">Re<\/span><span data-contrast=\"none\">i<\/span><span data-contrast=\"none\">al Decret<\/span><\/a><span data-contrast=\"none\">\u00a0podre<\/span><span data-contrast=\"none\">u consultar tots els detalls<\/span><span data-contrast=\"none\">:\u00a0<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-kmw07dcj-2b6bf9733cd1a20a45ba4658e55b2837\">\n.avia-video.av-kmw07dcj-2b6bf9733cd1a20a45ba4658e55b2837{\nbackground-image:url(https:\/\/pich.bnfix.com\/wp-content\/uploads\/2021\/03\/Youtube_Pich-300x169.jpg);\n}\n<\/style>\n<div  class='avia-video av-kmw07dcj-2b6bf9733cd1a20a45ba4658e55b2837 avia-video-16-9 av-preview-image avia-video-load-always av-lazyload-immediate av-lazyload-video-embed'  itemprop=\"video\" itemtype=\"https:\/\/schema.org\/VideoObject\"  data-original_url='https:\/\/youtu.be\/vJN5oGTF_1E'><script type='text\/html' class='av-video-tmpl'><div class='avia-iframe-wrap'><iframe loading=\"lazy\" title=\"Reial Decret 05\/2021 de suport a la solv\u00e8ncia empresarial \u00b7 Ester Brullet \u00b7 Economista BNFIX PICH\" width=\"1500\" height=\"844\" src=\"https:\/\/www.youtube.com\/embed\/vJN5oGTF_1E?feature=oembed&autoplay=0&loop=0&controls=1&mute=0\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture\" allowfullscreen><\/iframe><\/div><\/script><div class='av-click-to-play-overlay'><div class=\"avia_playpause_icon\"><\/div><\/div><\/div>\n<section  class='av_textblock_section av-kmw068vn-ed3959b09b8a525afb5b915e743408d8 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p><span data-ccp-props=\"{\">\u00a0<\/span><b><span data-contrast=\"none\">Ajuts financers<\/span><\/b><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p><span data-ccp-props=\"{\">\u00a0<\/span><b><span data-contrast=\"none\">1. L\u00ednia d\u2019ajudes directes a empreses i aut\u00f2noms (valor total 7.000 milions d\u2019euros)<\/span><\/b><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Aquestes ajudes s\u00f3n de car\u00e0cter finalista per tal de cobrir necessitats financeres de pagament de deutes, prove\u00efdors i altres creditors financers i no financers i costos fixes meritats entre l\u20191 de mar\u00e7 del 2020 i el 31 de maig del 2021<\/span><span data-contrast=\"none\">, pagant en primer lloc els deutes derivats de l\u2019activitat econ\u00f2mica (prove\u00efdors).<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Els\u00a0<\/span><b><span data-contrast=\"none\">destinataris s\u00f3n empreses o aut\u00f2noms amb una caiguda d\u2019ingressos al 2020 superior al 30% i que realitzin activitats dels sectors detallats<\/span><\/b><span data-contrast=\"none\">\u00a0en l\u2019annex 1 del Real Decret (turisme, hostaleria i restauraci\u00f3, ind\u00fastria, comer\u00e7, cultura i sectors auxiliars de transport&#8230;).<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Els beneficiaris de les ajudes han de mantenir l\u2019activitat fins al 30 de juny del 2022, no repartir dividends els anys 2021 i 2022 i no incrementar la retribuci\u00f3 de l\u2019alta direcci\u00f3 durant\u00a0<\/span><span data-contrast=\"none\">dos<\/span><span data-contrast=\"none\">\u00a0anys.<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p><b><span data-contrast=\"none\">En el cas d\u2019aquests ajuts directes a aut\u00f2noms i empreses<\/span><\/b><b><span data-contrast=\"none\">,<\/span><\/b><b><span data-contrast=\"none\">\u00a0que seran gestionats directament per les comunitats aut\u00f2nomes amb les seves convocat\u00f2ries p\u00fabliques corresponents, intentarem anar informant concreta i puntualment.<\/span><\/b><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p><span data-ccp-props=\"{\">\u00a0<\/span><b><span data-contrast=\"none\">2. L\u00ednia per la reestructuraci\u00f3 del deute financer (valor total 3.000 milions d\u2019euros)<\/span><\/b><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Els destinataris d\u2019aquestes ajudes s\u00f3n empreses i aut\u00f2noms que tinguin<\/span><span data-contrast=\"none\">\u00a0pr\u00e9stecs amb aval p\u00fablic\u00a0<\/span><span data-contrast=\"none\">ICO\u00a0<\/span><span data-contrast=\"none\">que s\u2019hagin acollit\u00a0<\/span><span data-contrast=\"none\">pr\u00e8viament\u00a0<\/span><span data-contrast=\"none\">a una ampliaci\u00f3 de car\u00e8ncia o de per\u00edode de devoluci\u00f3.<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Les mesures que a les qu<\/span><span data-contrast=\"none\">als\u00a0<\/span><span data-contrast=\"none\">es podran acollir s\u00f3n:<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<ul>\n<li data-leveltext=\"\uf0a7\" data-font=\"Wingdings\" data-listid=\"2\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><b><span data-contrast=\"none\">Pr\u00f2rroga dels pr\u00e9stecs ICO<\/span><\/b><span data-contrast=\"none\">\u00a0addicional a l\u2019aprovada el passat mes de novembre.<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf0a7\" data-font=\"Wingdings\" data-listid=\"2\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><b><span data-contrast=\"none\">Convertir els pr\u00e9stecs actuals en pr\u00e9stecs participatius<\/span><\/b><span data-ccp-props=\"{\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf0a7\" data-font=\"Wingdings\" data-listid=\"2\" aria-setsize=\"-1\" data-aria-posinset=\"3\" data-aria-level=\"1\"><b><span data-contrast=\"none\">Quitances<\/span><\/b><span data-contrast=\"none\">\u00a0en els\u00a0<\/span><span data-contrast=\"none\">pr\u00e9stecs per tal de reduir el principal.<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/li>\n<\/ul>\n<p><span data-ccp-props=\"{\">\u00a0<\/span><b><span data-contrast=\"none\">3.Fons de <\/span><\/b><b><span data-contrast=\"none\">recapitalitzaci\u00f3<\/span><\/b><b><span data-contrast=\"none\">\u00a0per\u00a0<\/span><\/b><b><span data-contrast=\"none\">a\u00a0<\/span><\/b><b><span data-contrast=\"none\">empreses afectades per la COVID-19 (valor total 1.000 milions d\u2019euros)<\/span><\/b><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">En aquest cas s\u00f3n\u00a0<\/span><span data-contrast=\"none\">fons<\/span><span data-contrast=\"none\">\u00a0gestiona<\/span><span data-contrast=\"none\">ts<\/span><span data-contrast=\"none\">\u00a0per COFIDES\u00a0<\/span><span data-contrast=\"none\">mitjan\u00e7ant\u00a0<\/span><span data-contrast=\"none\">instruments de deutes i de capital<\/span><span data-contrast=\"none\">\u00a0de\u00a0<\/span><span data-contrast=\"none\">suport<\/span><span data-contrast=\"none\">\u00a0p\u00fablic temporal<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">D\u2019altra banda, us<\/span><span data-contrast=\"none\">\u00a0inform<\/span><span data-contrast=\"none\">em<\/span><span data-contrast=\"none\">\u00a0que<\/span><span data-contrast=\"none\">\u00a0<\/span><b><span data-contrast=\"none\">s\u2019ha ampliat la morat\u00f2ria concursal\u00a0<\/span><\/b><b><span data-contrast=\"none\">fins a 31 de desembre del 2021<\/span><\/b><b><span data-contrast=\"none\">,<\/span><\/b><span data-contrast=\"none\">\u00a0les morat\u00f2ries excepcionals i l\u2019exempci\u00f3 d\u2019obligaci\u00f3 de declarar\u00a0<\/span><span data-contrast=\"none\">concurs de creditors.<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Finalment<\/span><span data-contrast=\"none\">, en l\u2019aspecte fiscal<\/span><span data-contrast=\"none\">\u00a0s\u2019han flexibilitzat\u00a0<\/span><span data-contrast=\"none\">els a<\/span><span data-contrast=\"none\">jornaments\u00a0<\/span><span data-contrast=\"none\">pels impostos a presentar en el primer trimestre del 2021<\/span><span data-contrast=\"none\">; en el cas d\u2019<\/span><span data-contrast=\"none\">empreses que en l\u2019exercici 2020 facturessin m\u00e9s de 6.010.121,04 \u20ac es permetr\u00e0\u00a0<\/span><b><span data-contrast=\"none\">ajornar<\/span><\/b><b><span data-contrast=\"none\">\u00a0els deutes fins a 30.000 \u20ac per un per\u00edode<\/span><\/b><b><span data-contrast=\"none\">\u00a0de fins a sis mesos, sense pagar interessos durant els quatre primers mesos<\/span><\/b><span data-contrast=\"none\">.<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Com hem indicat, a mesura que es vagin concretant els ajuts financers directes anirem informant<\/span><span data-contrast=\"none\">. Pel que fa\u00a0<\/span><span data-contrast=\"none\">al tema de la morat\u00f2ria concursal i l\u2019ajornament d\u2019impostos, requereix d\u2019una atenci\u00f3 espec\u00edfica i valoraci\u00f3 m\u00e9s reposada.<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p><span data-ccp-props=\"{\">\u00a0<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p><b>Ester Brullet<\/b><b>\u00a0Humet<\/b><b>\u00a0\u00b7 ester.brullet@pich.bnfi<\/b><b>x<\/b><b>.com<\/b><\/p>\n<p>Economista\u00a0\u00b7 responsable fiscalitat societats i entitats<\/p>\n<p>BNFIX PICH tax \u00b7 legal \u00b7 audit \u00b7\u00a0advisory<\/p>\n<p><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<\/div><\/section>\n","protected":false},"excerpt":{"rendered":"<p>El Consell de Ministres va aprovar el 12 de mar\u00e7 el Real Decreto-ley 05\/2021 de medidas extraordinarias de apoyo a la solvencia empresarial en respuesta a la pandemia de la COVID-19\u00a0<\/p>\n","protected":false},"author":2,"featured_media":11505,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[156,157,447],"tags":[533,375,249,259],"class_list":["post-11504","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-circulares-ca","category-comunicacion-ca","category-videos-ca","tag-ajuts","tag-coronavirus-ca","tag-derecho-concursal-ca","tag-impost-ca"],"_links":{"self":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/11504","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/comments?post=11504"}],"version-history":[{"count":6,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/11504\/revisions"}],"predecessor-version":[{"id":11512,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/11504\/revisions\/11512"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media\/11505"}],"wp:attachment":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media?parent=11504"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/categories?post=11504"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/tags?post=11504"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}