{"id":2564,"date":"2021-04-08T12:22:46","date_gmt":"2021-04-08T10:22:46","guid":{"rendered":"https:\/\/marroquinabogados.com\/?p=2564"},"modified":"2021-04-08T12:22:46","modified_gmt":"2021-04-08T10:22:46","slug":"fractionation-extraordinary-payment-irpf-2020-beneficiaries-erte","status":"publish","type":"post","link":"https:\/\/marroquinabogados.com\/en\/fractionation-extraordinary-payment-irpf-2020-beneficiaries-erte\/","title":{"rendered":"Extraordinary fractionation for the payment of IRPF 2020 for beneficiaries of ERTEs"},"content":{"rendered":"

 <\/p>\n

NOTA INFORME MEDIDAS TRIBUTARIAS PARA MINORAR EL IMPACTO DE LA COVID-19 PARA PERSONAS F\u00cdSICAS AFECTADAS POR ERTE<\/u><\/strong><\/p>\n

(Deducci\u00f3n IRPF y fraccionamiento extraordinario para el pago del IRPF 2020)<\/p>\n

 <\/p>\n

A lo largo de los \u00faltimos meses han sido aprobadas diversas normas que, en el \u00e1mbito tributario, ten\u00edan como finalidad minorar el impacto de la pandemia de la COVID-19 en el cumplimiento de las obligaciones tributarias de los ciudadanos.<\/p>\n

Entre las diversas normas aprobadas, destacamos las que pueden favorecer a aquellos ciudadanos de Catalu\u00f1a, que han sufrido de primera mano el impacto de la crisis sanitaria y econ\u00f3mica provocada por la COVID-19, y que se han visto afectados por Expedientes de Regulaci\u00f3n de Empleo (en adelante, ERTE).<\/p>\n

 <\/p>\n

    \n
  1. Deducci\u00f3n por obligaci\u00f3n de presentar la declaraci\u00f3n del Impuesto sobre la Renta de las Personas F\u00edsicas (IRPF).<\/u><\/strong><\/li>\n<\/ol>\n

    Beneficiarios de la deducci\u00f3n:<\/u> Contribuyentes del IRPF, con domicilio fiscal en Catalu\u00f1a, que est\u00e9n obligados a presentar la declaraci\u00f3n del ejercicio 2020, por haber tenido durante el periodo 2020 dos o m\u00e1s pagadores, es decir, los potenciales beneficiarios de la mencionada deducci\u00f3n ser\u00e1n aquellas personas que han estado afectadas por un ERTE, han perdido sus empleos y se han encontrado en el paro, o han encadenado diversos contratos de trabajo.<\/p>\n

    Importe deducci\u00f3n en la cuota \u00edntegra auton\u00f3mica:<\/u> Diferencia entre la cuota \u00edntegra auton\u00f3mica y la cuota \u00edntegra estatal, siempre que la diferencia sea positiva.<\/p>\n

     <\/p>\n

      \n
    1. Fraccionamiento extraordinario para el pago del IRPF 2020 para beneficiarios de prestaciones vinculadas a ERTEs.<\/u><\/strong><\/li>\n<\/ol>\n

      De manera extraordinaria, se da la posibilidad a aquellos contribuyentes del IRPF que durante el ejercicio 2020 hayan recibido prestaciones vinculadas a ERTEs, de fraccionar el importe a ingresar de la Renta 2020 en 6 plazos mensuales<\/strong>, con vencimientos desde el 20 de julio al 20 de diciembre de 2021, sin pagar intereses de demora<\/strong>.<\/p>\n

      Para poder optar al fraccionamiento extraordinario se deben cumplir los siguientes requisitos:<\/p>\n

        \n
      • Ser contribuyentes incluidos en ERTEs en 2020, habiendo percibido por ello las correspondientes prestaciones o, en caso de declaraci\u00f3n conjunta, cuando est\u00e9 en este caso alg\u00fan miembro de la unidad familiar.<\/li>\n<\/ul>\n

         <\/p>\n

          \n
        • No exceder de 30.000.-\u20ac la suma de los siguientes componentes: el ingreso de la declaraci\u00f3n de la Renta que se quiere aplazar, el importe de otras deudas respecta a las que se haya solicitado aplazamiento y el importe de los vencimientos pendientes de aplazamientos concedidos \u2013 salvo deudas garantizadas -.<\/li>\n<\/ul>\n

           <\/p>\n

            \n
          • Presentar la declaraci\u00f3n en plazo voluntario.<\/li>\n<\/ul>\n

             <\/p>\n

            *\u00a0 * *<\/p>\n

            Barcelona, 8 de abril de 2021<\/p>\n","protected":false},"excerpt":{"rendered":"

            On April 6, 2021, Order HAC \/ 320\/2021 came into force, which establishes an extraordinary division for the payment of the tax debt derived from the income tax return for beneficiaries of benefits linked to ERTE’S.<\/p>\n","protected":false},"author":2,"featured_media":2559,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[],"tags":[],"class_list":["post-2564","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"yoast_head":"\nExtraordinary fractionation for the payment of IRPF 2020 for beneficiaries of ERTEs - Marroquin Abogados<\/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:\/\/marroquinabogados.com\/en\/fractionation-extraordinary-payment-irpf-2020-beneficiaries-erte\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Extraordinary fractionation for the payment of IRPF 2020 for beneficiaries of ERTEs - 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