Order HAC/5/2021, of 13 January, extending the deadline for direct debit corresponding to the submission of certain tax returns and self-assessments.

BOE 14 January 2021

There are currently many different types of exceptional situations that have arisen in different spheres of daily life. In order to minimise their effect on compliance with tax obligations, urgent, extraordinary and complementary tax measures have been adopted, among others, to respond to the economic impact of COVID-19, as well as measures to support certain sectors and the economy in general.

In this order of actions, it is necessary, on this occasion, to attend to the exceptional needs derived from the atmospheric squall “Filomena” which, on its passage through the Iberian Peninsula, has prevented and hindered the normal development of all kinds of activities. Therefore, along the same lines, measures have been adopted to extend the deadlines for the direct debiting of tax payments to allow greater flexibility in tax operations.

In this matter, Order EHA/1658/2009, of 12 June, which establishes the procedure and conditions for the direct debit of payment of certain debts through accounts opened at credit institutions that provide a service of collaboration in the collection management of the State Tax Administration Agency, contains the regulations that, in general, establish the procedures and deadlines for direct debit. These deadlines are now exceptionally flexible, being extended until 15:00 on 18 January 2021, in order to respect the technological standards in the payment processes that guarantee the minimum quality of these.

For its part, in accordance with the provisions of Law 39/2015, of 1 October, on the Common Administrative Procedure of Public Administrations, this order has been drawn up in accordance with the principles of necessity, effectiveness, proportionality, legal certainty, transparency and efficiency.

Accordingly, I hereby order:

Sole Article Extension of the deadline for the submission of returns and self-assessments with a direct debit mandate

Within the scope of the competencies of the State Tax Administration, the deadlines for filing tax returns and self-assessments whose general deadlines for electronic filing of self-assessments with direct debit are up to 15 January 2021, are exceptionally extended until 15:00 on 18 January 2021, provided that the taxpayer filing the return has been affected by the effects of the “Filomena” storm.

These returns and self-assessments will be those indicated in Annex II of Order EHA/1658/2009, of 12 June, which establishes the procedure and conditions for the direct debit of the payment of certain debts through accounts opened in credit institutions that provide the collaboration service in the collection management of the State Tax Administration Agency.

Without prejudice to the provisions of the previous paragraph, the deadline for payment of self-assessments remains unchanged, so that the direct debit of the amount to be paid into the taxpayer’s account must be made on 20 January 2021 or the immediately following working day if the 20th is not a working day.

Sole final provision Entry into force

This Order shall enter into force on the day of its publication in the “Boletín Oficial del Estado”.