Other tax measures

1. Online meetings

The regulation also governs the possibility that all capital companies regulated in Royal Legislative Decree 1/2010, of July 2, which approves the consolidated text of the Capital Companies Law, and the rest of the private legal entities (civil companies, cooperative societies and associations) that have not been able to modify their social statutes to allow the holding of the general meeting or assemblies of associates or partners by electronic means, may continue to use these means during the 2021 financial year, thus guaranteeing the rights of minority associates or partners who could not physically travel to the place of holding the meeting or assembly.

2. Debt deferral

The third additional provision of Royal Decree-Law 5/2021 again regulates the possibility of deferring payment for all tax returns and self-assessments whose filing and payment deadline falls between April 1 and April 30, 2021, with the same requirements and the same deferrable debts. It only modifies the period during which late payment interest does not accrue, increasing it from 3 to 4 months , while maintaining the 6-month period for granting the deferral. To this end, it repeals Article 8 of Royal Decree-Law 35/2020 of December 22, 2020.

3. Exemption from Stamp Duty

The regulation includes the exemption from the graduated fee for notarial documents of the modality of documented legal acts (AJD) for the deeds of formalization of the extension of the maturity periods of the financing operations that have received public guarantee provided for in article 7 of Royal Decree-law 5/2021, of March 12.

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Sonia Fernández Álvarez

Latest posts by Sonia Fernández Álvarez (see all)

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• Analysis of Royal Decree-Law 5/2021 (VII): Online meetings, debt deferral and exemption from Stamp Duty. - March 24, 2021
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