{"id":9030424,"date":"2021-03-31T11:15:48","date_gmt":"2021-03-31T10:15:48","guid":{"rendered":"http:\/\/gremicat.es\/?p=16222"},"modified":"2021-03-31T11:15:48","modified_gmt":"2021-03-31T10:15:48","slug":"aplazamiento-impuestos-primer-trimestre-2021-2","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/en\/aplazamiento-impuestos-primer-trimestre-2021-2\/","title":{"rendered":"Aplazamiento Impuestos: 1er. Trimestre 2021"},"content":{"rendered":"

Medidas recogidas en el Real Decreto-ley 5\/2021, de 12 de marzo, de medidas extraordinarias de apoyo a la solvencia empresarial en respuesta a la pandemia de la COVID-19<\/span><\/span><\/p>\n

 <\/p>\n

 <\/p>\n

<\/div>\n

Aplazamiento de pago de impuestos de seis meses para PYMES y aut\u00f3nomos<\/b><\/strong><\/h2>\n

Una de las medidas recogidas en el Real Decreto-Ley 5\/2021, de 12 de marzo, de medidas extraordinarias de apoyo a la solvencia empresarial en respuesta a la pandemia de la COVID-19, es la de la flexibilizaci\u00f3n en materia de aplazamientos.<\/p>\n

Se establece en la Disposici\u00f3n adicional tercera de este Real Decreto-Ley 5\/2021, que para el pago de impuestos de PYMES y aut\u00f3nomos se les conceda un aplazamiento de pago de impuestos de seis meses con una carencia de intereses de cuatro meses, previa solicitud para las <\/span>autoliquidaciones a presentar entre el 1 y el 30 de abril de 2021<\/strong>.<\/strong> Estas medidas ya se hab\u00edan aplicado en el Real Decreto-ley 7\/2020 de 12 marzo para el primer trimestre de 2020.<\/span><\/p>\n

Se conceder\u00e1 el aplazamiento del ingreso de la deuda tributaria a todas las declaraciones-liquidaciones y autoliquidaciones cuyo plazo de presentaci\u00f3n e ingreso se realice en el primer trimestre del a\u00f1o 2021, es decir, desde el d\u00eda 1 de abril hasta el d\u00eda 30 de abril (ambos inclusive).<\/p>\n

Importe del aplazamiento: Solicitudes presentadas que correspondan \u00fanicamente, <\/span>a deudas tributarias hasta 30.000\u0080 de importe m\u00e1ximo<\/strong> (incluido el resto de las solicitudes de aplazamiento\/fraccionamiento sin garant\u00edas concedidas o pendientes de resoluci\u00f3n).\u00a0<\/span><\/p>\n

Se puede solicitar <\/span>un aplazamiento de pago de impuestos de seis meses con una carencia de intereses de cuatro meses<\/strong><\/p>\n

Puede solicitarse incluso para retenciones e ingresos a cuenta <\/span>(modelos 111, 115, 123\u0085<\/b>), tributos que deban ser legalmente repercutidos <\/span>(modelo 303 de IVA<\/b>) o pagos fraccionados del Impuesto de Sociedades <\/span>(modelos 202 y 222<\/b>), que no pueden ser aplazados en condiciones normales.\u00a0<\/span><\/p>\n

As\u00ed pues, las condiciones de este aplazamiento<\/strong> extraordinario son:<\/p>\n

– Plazo de aplazamiento de 6 meses.<\/p>\n

– No se devengar\u00e1n intereses de demora durante los 4 primeros meses.<\/p>\n

– Solo podr\u00e1n solicitar dicho aplazamiento de las deudas tributarias con estas condiciones entre el 1 y el 30 de abril de 2021 las personas y entidades con un volumen de operaciones no superior a 6.010.121,04\u0080 en el a\u00f1o 2020<\/p>\n

Informar al gestor si solicita el aplazamiento<\/h3>\n

Solicitamos informar a su Gestor Laboral y Gestor Fiscal si desea solicitar aplazamiento, para agilizar la tramitaci\u00f3n.<\/span><\/p>\n

Solicitud de aplazamiento<\/h3>\n

En el caso de no recibir informaci\u00f3n, hasta el lunes 12 de abril, daremos por entendido que no se solicita aplazamiento y se tramitar\u00e1n los impuestos con normalidad.<\/p>\n

Honorarios aplazamiento<\/h3>\n

Los honorarios por la tramitaci\u00f3n y presentaci\u00f3n de cada aplazamiento son de 40,00\u0080 + IVA., al ser un trabajo extraordinario de la presentaci\u00f3n trimestral ordinaria.<\/p>\n

Para ampliar esta informaci\u00f3n consulte con\u00a0<\/span>Asesor\u00eda fiscal<\/span><\/a>.<\/span><\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

Medidas recogidas en el Real Decreto-ley 5\/2021, de 12 de marzo, de medidas extraordinarias de apoyo a la solvencia empresarial …<\/span><\/p>\n","protected":false},"author":1,"featured_media":9030425,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1,873],"tags":[],"class_list":["post-9030424","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sin-categoria","category-tax"],"yoast_head":"\nAplazamiento Impuestos: 1er. Trimestre 2021 - 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\/aplazamiento-impuestos-primer-trimestre-2021-2\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Aplazamiento Impuestos: 1er. Trimestre 2021 - gremicat\" \/>\n<meta property=\"og:description\" content=\"Medidas recogidas en el Real Decreto-ley 5\/2021, de 12 de marzo, de medidas extraordinarias de apoyo a la solvencia empresarial ...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.gremicat.es\/en\/aplazamiento-impuestos-primer-trimestre-2021-2\/\" \/>\n<meta property=\"og:site_name\" content=\"gremicat\" \/>\n<meta property=\"article:published_time\" content=\"2021-03-31T10:15:48+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2021\/03\/bigstock-Planning-Budget-Concept-calend-313055320-min1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1\" \/>\n\t<meta property=\"og:image:height\" content=\"1\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"gremicat\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"gremicat\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/en\\\/aplazamiento-impuestos-primer-trimestre-2021-2\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/en\\\/aplazamiento-impuestos-primer-trimestre-2021-2\\\/\"},\"author\":{\"name\":\"gremicat\",\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/#\\\/schema\\\/person\\\/ac1bfa0959d68dd45407bf1627d17534\"},\"headline\":\"Aplazamiento Impuestos: 1er. Trimestre 2021\",\"datePublished\":\"2021-03-31T10:15:48+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/en\\\/aplazamiento-impuestos-primer-trimestre-2021-2\\\/\"},\"wordCount\":457,\"publisher\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/en\\\/aplazamiento-impuestos-primer-trimestre-2021-2\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.gremicat.es\\\/wp-content\\\/uploads\\\/2021\\\/03\\\/bigstock-Planning-Budget-Concept-calend-313055320-min1.jpg\",\"articleSection\":[\"Sin categor\u00eda\",\"Tax\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/en\\\/aplazamiento-impuestos-primer-trimestre-2021-2\\\/\",\"url\":\"https:\\\/\\\/www.gremicat.es\\\/en\\\/aplazamiento-impuestos-primer-trimestre-2021-2\\\/\",\"name\":\"Aplazamiento Impuestos: 1er. Trimestre 2021 - gremicat\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/en\\\/aplazamiento-impuestos-primer-trimestre-2021-2\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/en\\\/aplazamiento-impuestos-primer-trimestre-2021-2\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.gremicat.es\\\/wp-content\\\/uploads\\\/2021\\\/03\\\/bigstock-Planning-Budget-Concept-calend-313055320-min1.jpg\",\"datePublished\":\"2021-03-31T10:15:48+00:00\",\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.gremicat.es\\\/en\\\/aplazamiento-impuestos-primer-trimestre-2021-2\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/en\\\/aplazamiento-impuestos-primer-trimestre-2021-2\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.gremicat.es\\\/wp-content\\\/uploads\\\/2021\\\/03\\\/bigstock-Planning-Budget-Concept-calend-313055320-min1.jpg\",\"contentUrl\":\"https:\\\/\\\/www.gremicat.es\\\/wp-content\\\/uploads\\\/2021\\\/03\\\/bigstock-Planning-Budget-Concept-calend-313055320-min1.jpg\"},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/#website\",\"url\":\"https:\\\/\\\/www.gremicat.es\\\/\",\"name\":\"gremicat\",\"description\":\"Otro sitio realizado con WordPress\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.gremicat.es\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/#organization\",\"name\":\"gremicat\",\"url\":\"https:\\\/\\\/www.gremicat.es\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.gremicat.es\\\/wp-content\\\/uploads\\\/2022\\\/03\\\/cropped-header_logo_gremicat.png\",\"contentUrl\":\"https:\\\/\\\/www.gremicat.es\\\/wp-content\\\/uploads\\\/2022\\\/03\\\/cropped-header_logo_gremicat.png\",\"width\":200,\"height\":51,\"caption\":\"gremicat\"},\"image\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/#\\\/schema\\\/person\\\/ac1bfa0959d68dd45407bf1627d17534\",\"name\":\"gremicat\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/7032791978c46238bb2b28214e2c07a9db46483b6055e41ac41c027687c709ff?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/7032791978c46238bb2b28214e2c07a9db46483b6055e41ac41c027687c709ff?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/7032791978c46238bb2b28214e2c07a9db46483b6055e41ac41c027687c709ff?s=96&d=mm&r=g\",\"caption\":\"gremicat\"},\"sameAs\":[\"https:\\\/\\\/gremicat.es\"],\"url\":\"https:\\\/\\\/www.gremicat.es\\\/en\\\/author\\\/gremicat\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Aplazamiento Impuestos: 1er. Trimestre 2021 - gremicat","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.gremicat.es\/en\/aplazamiento-impuestos-primer-trimestre-2021-2\/","og_locale":"en_US","og_type":"article","og_title":"Aplazamiento Impuestos: 1er. Trimestre 2021 - gremicat","og_description":"Medidas recogidas en el Real Decreto-ley 5\/2021, de 12 de marzo, de medidas extraordinarias de apoyo a la solvencia empresarial ...","og_url":"https:\/\/www.gremicat.es\/en\/aplazamiento-impuestos-primer-trimestre-2021-2\/","og_site_name":"gremicat","article_published_time":"2021-03-31T10:15:48+00:00","og_image":[{"url":"https:\/\/www.gremicat.es\/wp-content\/uploads\/2021\/03\/bigstock-Planning-Budget-Concept-calend-313055320-min1.jpg","width":1,"height":1,"type":"image\/jpeg"}],"author":"gremicat","twitter_card":"summary_large_image","twitter_misc":{"Written by":"gremicat","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.gremicat.es\/en\/aplazamiento-impuestos-primer-trimestre-2021-2\/#article","isPartOf":{"@id":"https:\/\/www.gremicat.es\/en\/aplazamiento-impuestos-primer-trimestre-2021-2\/"},"author":{"name":"gremicat","@id":"https:\/\/www.gremicat.es\/#\/schema\/person\/ac1bfa0959d68dd45407bf1627d17534"},"headline":"Aplazamiento Impuestos: 1er. Trimestre 2021","datePublished":"2021-03-31T10:15:48+00:00","mainEntityOfPage":{"@id":"https:\/\/www.gremicat.es\/en\/aplazamiento-impuestos-primer-trimestre-2021-2\/"},"wordCount":457,"publisher":{"@id":"https:\/\/www.gremicat.es\/#organization"},"image":{"@id":"https:\/\/www.gremicat.es\/en\/aplazamiento-impuestos-primer-trimestre-2021-2\/#primaryimage"},"thumbnailUrl":"https:\/\/www.gremicat.es\/wp-content\/uploads\/2021\/03\/bigstock-Planning-Budget-Concept-calend-313055320-min1.jpg","articleSection":["Sin categor\u00eda","Tax"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/www.gremicat.es\/en\/aplazamiento-impuestos-primer-trimestre-2021-2\/","url":"https:\/\/www.gremicat.es\/en\/aplazamiento-impuestos-primer-trimestre-2021-2\/","name":"Aplazamiento Impuestos: 1er. Trimestre 2021 - gremicat","isPartOf":{"@id":"https:\/\/www.gremicat.es\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.gremicat.es\/en\/aplazamiento-impuestos-primer-trimestre-2021-2\/#primaryimage"},"image":{"@id":"https:\/\/www.gremicat.es\/en\/aplazamiento-impuestos-primer-trimestre-2021-2\/#primaryimage"},"thumbnailUrl":"https:\/\/www.gremicat.es\/wp-content\/uploads\/2021\/03\/bigstock-Planning-Budget-Concept-calend-313055320-min1.jpg","datePublished":"2021-03-31T10:15:48+00:00","inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.gremicat.es\/en\/aplazamiento-impuestos-primer-trimestre-2021-2\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.gremicat.es\/en\/aplazamiento-impuestos-primer-trimestre-2021-2\/#primaryimage","url":"https:\/\/www.gremicat.es\/wp-content\/uploads\/2021\/03\/bigstock-Planning-Budget-Concept-calend-313055320-min1.jpg","contentUrl":"https:\/\/www.gremicat.es\/wp-content\/uploads\/2021\/03\/bigstock-Planning-Budget-Concept-calend-313055320-min1.jpg"},{"@type":"WebSite","@id":"https:\/\/www.gremicat.es\/#website","url":"https:\/\/www.gremicat.es\/","name":"gremicat","description":"Otro sitio realizado con WordPress","publisher":{"@id":"https:\/\/www.gremicat.es\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.gremicat.es\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.gremicat.es\/#organization","name":"gremicat","url":"https:\/\/www.gremicat.es\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.gremicat.es\/#\/schema\/logo\/image\/","url":"https:\/\/www.gremicat.es\/wp-content\/uploads\/2022\/03\/cropped-header_logo_gremicat.png","contentUrl":"https:\/\/www.gremicat.es\/wp-content\/uploads\/2022\/03\/cropped-header_logo_gremicat.png","width":200,"height":51,"caption":"gremicat"},"image":{"@id":"https:\/\/www.gremicat.es\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/www.gremicat.es\/#\/schema\/person\/ac1bfa0959d68dd45407bf1627d17534","name":"gremicat","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/7032791978c46238bb2b28214e2c07a9db46483b6055e41ac41c027687c709ff?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/7032791978c46238bb2b28214e2c07a9db46483b6055e41ac41c027687c709ff?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/7032791978c46238bb2b28214e2c07a9db46483b6055e41ac41c027687c709ff?s=96&d=mm&r=g","caption":"gremicat"},"sameAs":["https:\/\/gremicat.es"],"url":"https:\/\/www.gremicat.es\/en\/author\/gremicat\/"}]}},"_links":{"self":[{"href":"https:\/\/www.gremicat.es\/en\/wp-json\/wp\/v2\/posts\/9030424","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.gremicat.es\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.gremicat.es\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.gremicat.es\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.gremicat.es\/en\/wp-json\/wp\/v2\/comments?post=9030424"}],"version-history":[{"count":0,"href":"https:\/\/www.gremicat.es\/en\/wp-json\/wp\/v2\/posts\/9030424\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.gremicat.es\/en\/wp-json\/wp\/v2\/media\/9030425"}],"wp:attachment":[{"href":"https:\/\/www.gremicat.es\/en\/wp-json\/wp\/v2\/media?parent=9030424"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.gremicat.es\/en\/wp-json\/wp\/v2\/categories?post=9030424"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.gremicat.es\/en\/wp-json\/wp\/v2\/tags?post=9030424"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}