Fractional payment on account of personal income tax and quarterly payment of VAT account in 2020: State of alarm

The DGT establishes that the amounts calculated according to the regulations of each tax will be reduced proportionally according to the calendar days of said quarter in which the alarm status would have been declared in relation to the total days of the quarter.

A taxpayer who carries out the activity of other cafes and bars, determining its net income by the objective estimation method and paying VAT under the simplified regime, has had to close its activity as a result of the state of alarm. It proposes to the Tax Administration how to calculate the installment payment on account of personal income tax and the quarterly payment on account of VAT in 2020.

DGT indicates in its reply that the installment payment on account of personal income tax to be made by the taxpayers of this tax that determine the net return by the objective estimation method, such as the income on account of VAT of the taxpayers of this tax who pay Due to the special simplified regime, it will be calculated in 2020 in the same terms as those provided for in the regulations of each tax, not counting in each quarter as days of exercise of the activity the calendar days on which the state of alarm would have been declared.

Thus, the amounts calculated according to the regulations of each tax will be reduced proportionally according to the calendar days of said quarter in which the alarm status would have been declared in relation to the total days of the quarter.

Therefore, as in the first quarter of 2020, the days of alarm status have been 17, while the total days have been 91, the reduction to be applied in the payments of both taxes will be 17/91 part.