Law 7/2021, of February 26, 2021 introduced amendments to the General Tax Law, namely article 57 A regarding the extraordinary deferral and suspension of deadlines commonly known as tax holidays.

According to this regime, tax obligations whose term ends during the month of August can be fulfilled until the last day of that month, regardless of being useful, without any additions or penalties.

This deferral also applies when the period for exercising the right to prior hearing, complaints or hierarchical appeals ends during the month of August, being transferred to the first working day of September.

Additionally, the deadlines related to the tax inspection procedure during the month of August are suspended.

In this regard, the tax authority has clarified that considering the deferral of deadlines provided for in article 57-A of the LGT, the payment of the IUC for vehicles with registration anniversary in the month of July can be made until the 31st of August, without any additions or penalties.

With regard to the plans to ease VAT in May and DMR and June Multi-Tax Guides, carried out pursuant to article 418 of the LOE and my Order 215/2021-XXII, without any additions or penalties, it was determined by Order that:

a) The second installment can be paid by 09/15/2021;

b) The deadline for payment of the remaining installments remains unchanged.

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