{"id":9324,"date":"2020-08-27T09:11:34","date_gmt":"2020-08-27T08:11:34","guid":{"rendered":"https:\/\/pich.bnfix.com\/?p=9324"},"modified":"2020-08-27T12:41:28","modified_gmt":"2020-08-27T11:41:28","slug":"gestio-dels-ajornaments-sol%c2%b7licitats-durant-lemergencia-sanitaria-de-la-covid-1","status":"publish","type":"post","link":"https:\/\/pich.bnfix.com\/ca\/gestio-dels-ajornaments-sol%c2%b7licitats-durant-lemergencia-sanitaria-de-la-covid-1\/","title":{"rendered":"Gesti\u00f3 dels ajornaments sol\u00b7licitats durant l\u2019emerg\u00e8ncia sanit\u00e0ria de la \u00a0COVID-19"},"content":{"rendered":"<p>Arran de la crisi sanit\u00e0ria ocasionada per la COVID-19 l\u2019Administraci\u00f3 va aprovar una s\u00e8rie de mesures per pal\u00b7liar els efectes econ\u00f2mics que se\u2019n poguessin derivar. Entre totes les mesures, el RDL 7\/2020 de 12 de mar\u00e7 establia la flexibilitzaci\u00f3 dels criteris d\u2019ajornament per empreses i aut\u00f2noms dels impostos que es van presentar durant el mes d\u2019abril corresponent a les liquidacions del primer trimestre del 2020 i del pagament a compte de l\u2019Impost de Societats.<\/p>\n<p>La normativa aprovada establia l\u2019ajornament d\u2019un import global de 30.000 euros sense aportaci\u00f3 de garanties durant un termini de sis mesos, en qu\u00e8 no es meriten interessos durant els quatre \u00a0primers mesos a comptar des de la data l\u00edmit de pagament voluntari.<\/p>\n<p>D&#8217;altra banda, mitjan\u00e7ant el RDL 14\/2020 es van ampliar els terminis de presentaci\u00f3 fins al 20 de maig per empreses amb volum de negocis inferiors a 600.000 \u20ac.<\/p>\n<p>En conseq\u00fc\u00e8ncia, els terminis de pagament dels deutes ajornats s\u00f3n els detallats a continuaci\u00f3:<\/p>\n<table class=\" aligncenter\" width=\"464\">\n<tbody>\n<tr>\n<td width=\"189\"><strong>Termini pagament voluntari de les liquidacions<\/strong><\/td>\n<td width=\"143\">\n<p style=\"text-align: center;\"><strong>Termini ajornament 6 mesos<\/strong><\/p>\n<\/td>\n<td width=\"132\"><strong>Pagament sense interessos<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"189\">20-abr<\/td>\n<td width=\"143\">20-oct<\/td>\n<td width=\"132\">20-ago<\/td>\n<\/tr>\n<tr>\n<td width=\"189\">20-may<\/td>\n<td width=\"143\">20-nov<\/td>\n<td width=\"132\">20-sep<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>L\u2019Administraci\u00f3 procedir\u00e0 al cobrament autom\u00e0tic en la data el termini m\u00e0xim de 6 mesos, liquidant interessos durant els dos \u00faltims mesos, el contribuent pot procedir al pagament del deute ajornat en qualsevol moment obtenint la carta de pagament a la p\u00e0gina web de l\u2019AEAT, a l\u2019apartat de <a href=\"https:\/\/www.agenciatributaria.gob.es\/AEAT.sede\/Inicio\/_central_\/Tramites_destacados\/Pagar__aplazar_y_consultar_deudas\/Pagar__aplazar_y_consultar_deudas.shtml\"><strong><em>\u201cPagar, aplazar y consultar deudas\u201d<\/em><\/strong><\/a> de la Seu Electr\u00f2nica.<\/p>\n<p>Finalment, cal recordar que si durant el termini d\u2019ajornament del deute se sol\u00b7licita una devoluci\u00f3 de qualsevol altre tribut, l\u2019Administraci\u00f3 pot realitzar la compensaci\u00f3 dels deutes ajornats pr\u00e8viament al pagament de la devoluci\u00f3 sol\u00b7licitada.<\/p>\n<p><strong>Ester Brullet<\/strong><\/p>\n<p>ester.brullet@pich.bnfix.com<\/p>\n<p>\u00c0rea de Fiscalitat<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Arran de la crisi sanit\u00e0ria ocasionada per la COVID-19 l\u2019Administraci\u00f3 va aprovar una s\u00e8rie de mesures per pal\u00b7liar els efectes econ\u00f2mics que se\u2019n poguessin derivar. Entre totes les mesures, el [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":9325,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[156,157,166],"tags":[375,380,259],"class_list":["post-9324","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-circulares-ca","category-comunicacion-ca","category-noticias-ca","tag-coronavirus-ca","tag-covid-19-ca","tag-impost-ca"],"_links":{"self":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/9324","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=9324"}],"version-history":[{"count":3,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/9324\/revisions"}],"predecessor-version":[{"id":9332,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/9324\/revisions\/9332"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media\/9325"}],"wp:attachment":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media?parent=9324"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/categories?post=9324"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/tags?post=9324"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}