{"id":9953,"date":"2021-03-24T16:52:06","date_gmt":"2021-03-24T16:52:06","guid":{"rendered":"http:\/\/www.ambitassessor.com\/blog\/?p=9953"},"modified":"2021-03-26T07:22:59","modified_gmt":"2021-03-26T07:22:59","slug":"nuevas-medidas-covid-real-decreto-ley-52021-7","status":"publish","type":"post","link":"https:\/\/mgiambit.com\/blog\/nuevas-medidas-covid-real-decreto-ley-52021-7\/","title":{"rendered":"An\u00e1lisis Real Decreto Ley 5\/2021 (VII): Juntas telem\u00e1ticas, aplazamiento de deudas y exenci\u00f3n de AJD."},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-9954\" src=\"https:\/\/www.ambitassessor.com\/blog\/wp-content\/uploads\/2021\/03\/20210324-Nuevas-medidas-COVID-VII-Otras-medidas-fiscales-300x200.jpg\" alt=\"\" width=\"1382\" height=\"921\" srcset=\"https:\/\/mgiambit.com\/blog\/wp-content\/uploads\/2021\/03\/20210324-Nuevas-medidas-COVID-VII-Otras-medidas-fiscales-300x200.jpg 300w, https:\/\/mgiambit.com\/blog\/wp-content\/uploads\/2021\/03\/20210324-Nuevas-medidas-COVID-VII-Otras-medidas-fiscales-768x512.jpg 768w, https:\/\/mgiambit.com\/blog\/wp-content\/uploads\/2021\/03\/20210324-Nuevas-medidas-COVID-VII-Otras-medidas-fiscales-1024x683.jpg 1024w, https:\/\/mgiambit.com\/blog\/wp-content\/uploads\/2021\/03\/20210324-Nuevas-medidas-COVID-VII-Otras-medidas-fiscales.jpg 1920w\" sizes=\"auto, (max-width: 1382px) 100vw, 1382px\" \/><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<h2><strong>Otras medidas fiscales<\/strong><\/h2>\n<p><strong>\u00a0<\/strong><\/p>\n<ol>\n<li><strong><u>Juntas telem\u00e1ticas<\/u><\/strong><\/li>\n<\/ol>\n<p>&nbsp;<\/p>\n<p>La norma regula tambi\u00e9n, la posibilidad de que <strong>todas las sociedades de capital reguladas<\/strong> en el\u00a0Real Decreto Legislativo 1\/2010, de 2 de julio, por el que se aprueba el texto refundido de la Ley de Sociedades de Capital, <strong>y el resto de personas jur\u00eddicas de Derecho privado<\/strong> (sociedades civiles, sociedades cooperativas y asociaciones) que no hayan podido modificar sus estatutos sociales para <strong>permitir la celebraci\u00f3n de la junta general o asambleas de asociados o de socios por medios telem\u00e1ticos<\/strong>, puedan seguir utilizando estos medios durante el ejercicio 2021, garantizando as\u00ed los derechos de los asociados o socios minoritarios que no pudieran desplazarse f\u00edsicamente hasta el lugar de celebraci\u00f3n de la junta o la asamblea.<\/p>\n<p>&nbsp;<\/p>\n<ol start=\"2\">\n<li><strong><u>Aplazamiento de deudas<\/u><\/strong><\/li>\n<\/ol>\n<p>&nbsp;<\/p>\n<p>La disposici\u00f3n adicional tercera del RDL 5\/2021 regula nuevamente la posibilidad de aplazar el ingreso del pago a todas\u00a0aquellas declaraciones-liquidaciones y autoliquidaciones cuyo <strong>plazo de presentaci\u00f3n e ingreso finalice desde el d\u00eda 1 de abril hasta el d\u00eda 30 de abril de 2021,\u00a0<\/strong>con los mismos requisitos y con las mismas deudas <strong>aplazables,\u00a0modificando \u00fanicamente el plazo de no devengo de intereses de demora que pasa de 3 a 4 meses <\/strong>y sin modificar el<strong> plazo de 6 meses de concesi\u00f3n del aplazamiento.\u00a0<\/strong>Para ello deroga el mencionado art\u00edculo 8 del Real Decreto-Ley 35\/2020 de 22 de diciembre de 2020.<\/p>\n<p><strong><br \/>\n<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<ol start=\"3\">\n<li><strong><u>Exenci\u00f3n en AJD<\/u><\/strong><\/li>\n<\/ol>\n<p>&nbsp;<\/p>\n<p>La norma recoge la exenci\u00f3n de la cuota gradual de documentos notariales de la modalidad de actos jur\u00eddicos documentados (AJD) para las escrituras de formalizaci\u00f3n de la extensi\u00f3n de los plazos de vencimiento de las operaciones de financiaci\u00f3n que han recibido aval p\u00fablico previstos en el art\u00edculo 7 del Real Decreto-ley 5\/2021, de 12 de marzo.<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>Quedamos a su disposici\u00f3n para cualquier duda o consulta que tengan\u00a0que hacernos.<\/p>\n<div><span class=\"sitemblogcategorytags\">Tags: <a href='\/blog\/tag\/deudas\/' title='deudas Tag' class='deudas'>deudas<\/a><span class='scoma'>, <\/span> <a href='\/blog\/tag\/exencion-en-ajd\/' title='exenci\u00f3n en AJD Tag' class='exencion-en-ajd'>exenci\u00f3n en AJD<\/a><span class='scoma'>, <\/span> <a href='\/blog\/tag\/fiscal\/' title='fiscal Tag' class='fiscal'>fiscal<\/a><span class='scoma'>, <\/span> <a href='\/blog\/tag\/juntas-telematicas\/' title='juntas telem\u00e1ticas Tag' class='juntas-telematicas'>juntas telem\u00e1ticas<\/a><span class='scoma'>, <\/span> <a href='\/blog\/tag\/medidas-covid\/' title='MEDIDAS COVID Tag' class='medidas-covid'>MEDIDAS COVID<\/a><span class='scoma'>, <\/span> <\/span><\/div>","protected":false},"excerpt":{"rendered":"<p>\u00a0 Otras medidas fiscales \u00a0 Juntas telem\u00e1ticas &nbsp; La norma regula tambi\u00e9n, la posibilidad de que todas las sociedades de capital reguladas en el\u00a0Real Decreto Legislativo 1\/2010, de 2 de julio, por el que se aprueba el texto refundido de la Ley de Sociedades de Capital, y el resto de personas jur\u00eddicas de Derecho privado [&hellip;]<\/p>\n","protected":false},"author":20,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":true,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"jetpack_post_was_ever_published":false},"categories":[10,48,422],"tags":[575,576,250,574,423],"class_list":["post-9953","post","type-post","status-publish","format-standard","hentry","category-fiscal","category-juridico","category-medidas-covid","tag-deudas","tag-exencion-en-ajd","tag-fiscal","tag-juntas-telematicas","tag-medidas-covid"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>An\u00e1lisis Real Decreto Ley 5\/2021 (VII): Juntas telem\u00e1ticas, aplazamiento de deudas y exenci\u00f3n de AJD. - Ambit Assessor<\/title>\n<meta name=\"description\" content=\"Nuevas medidas COVID Real Decreto Ley 5\/2021 (VII). 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