{"id":9028415,"date":"2020-04-29T10:08:18","date_gmt":"2020-04-29T09:08:18","guid":{"rendered":"http:\/\/gremicat.es\/?p=14631"},"modified":"2020-04-29T10:08:18","modified_gmt":"2020-04-29T09:08:18","slug":"nuevas-medidas-fiscales-del-real-decreto-ley-152020-2","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/en\/nuevas-medidas-fiscales-del-real-decreto-ley-152020-2\/","title":{"rendered":"Nuevas medidas fiscales del Real Decreto-ley 15\/2020"},"content":{"rendered":"

Se ha publicado en el BOE de 22 de abril de 2020 medidas urgentes complementarias para apoyar la econom\u00eda y el empleo que, entre otras, incorpora una serie de medidas fiscales. <\/span><\/span><\/p>\n

<\/div>\n

MEDIDAS FISCALES DEL REAL DECRETO -LEY 15\/2020 de 21 de abril<\/h2>\n

 <\/p>\n

Se ha publicado en el BOE de 22 de abril de 2020 medidas urgentes complementarias para apoyar la econom\u00eda y el empleo que, entre otras, incorpora una serie de medidas fiscales. Seguidamente informamos de las m\u00e1s destacables.<\/p>\n

Reducci\u00f3n del IVA a 0% en la venta de Material Sanitario hasta el 31 de julio 2020<\/span><\/strong><\/p>\n

La venta, importaci\u00f3n, adquisici\u00f3n intracomunitaria de material sanitario<\/strong> (b\u00e1sicamente el necesario para hacer frente al Covid19) quedar\u00e1 reducido al 0%<\/strong> cuyos destinatarios sean entidades de Derecho P\u00fablico, cl\u00ednicas o centros hospitalarios o entidades privadas de car\u00e1cter social. Se documentar\u00e1n como operaciones exentas.<\/p>\n

Modificaci\u00f3n pago fraccionado del Impuesto de Sociedades<\/span><\/strong><\/p>\n

Las sociedades que facturan menos de 600.000<\/strong> podr\u00e1n modificar el pago a cuenta del Impuesto de sociedades basado en el c\u00e1lculo del \u00faltimo ejercicio cerrado al del resultado del ejercicio.<\/p>\n

Las sociedades que facturan m\u00e1s de 600.000 y menos de 6.000.000<\/strong> o no han tenido derecho a modificar la modalidad por haber hecho el pago a cuenta el 20 de abril podr\u00e1n modificar el sistema en octubre.<\/p>\n

Esta opci\u00f3n no es aplicable a los grupos fiscales que apliquen el r\u00e9gimen especial de consolidaci\u00f3n fiscal.<\/p>\n

Modificaci\u00f3n de las condiciones de las personas acogidas a estimaci\u00f3n objetiva (m\u00f3dulos)<\/span><\/strong><\/p>\n

Se permite la renuncia al r\u00e9gimen de estimaci\u00f3n objetiva<\/strong>, sin que implique permanecer tres a\u00f1os en estimaci\u00f3n directa. Pudiendo regresar al sistema de estimaci\u00f3n objetiva al a\u00f1o siguiente.<\/p>\n

Los que se mantengan en el r\u00e9gimen simplificado, no se computar\u00e1n para los pagos a cuenta del IRPF ni del IVA los d\u00edas que se haya permanecido el estado de alarma.<\/p>\n

Interrupci\u00f3n o retraso en el inicio del periodo ejecutivo de las deudas tributarias no atendidas<\/span><\/strong><\/p>\n

No empezar\u00e1 el periodo ejecutivo si el contribuyente acredita los siguientes extremos:<\/strong><\/p>\n

1.<\/strong> Haber solicitado con anterioridad al vencimiento de la deuda un pr\u00e9stamo ICO para hacer frente al impacto econ\u00f3mico y social del COVID-19, para el pago de las deudas tributarias resultantes de dichas declaraciones-liquidaciones y autoliquidaciones y por, al menos, el importe de dichas deudas.<\/p>\n

2.<\/strong> Aportar en el plazo de los 5 d\u00edas siguientes al vencimiento del plazo voluntario, certificado de entidad financiera donde se acredite que se ha solicitado pr\u00e9stamo para cubrir pagos incluidos los impuestos no atendidos.<\/p>\n

3.<\/strong> Que la solicitud de financiaci\u00f3n sea concedida en, al menos, el importe de las deudas mencionadas.<\/p>\n

4.<\/strong> Que las deudas tributarias se atiendan tan pronto se disponga del dinero, entendiendo incumplido este requisito si transcurre m\u00e1s de un mes del vencimiento al pago de la deuda.<\/p>\n

Para ampliar esta informaci\u00f3n consulte con Asesor\u00eda Fiscal<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"

Se ha publicado en el BOE de 22 de abril de 2020 medidas urgentes complementarias para apoyar la econom\u00eda y …<\/span><\/p>\n","protected":false},"author":1,"featured_media":9028416,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9028415","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sin-categoria"],"yoast_head":"\nNuevas medidas fiscales del Real Decreto-ley 15\/2020 - gremicat<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.gremicat.es\/en\/nuevas-medidas-fiscales-del-real-decreto-ley-152020-2\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Nuevas medidas fiscales del Real Decreto-ley 15\/2020 - 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