Latest news

In this section, we include the latest information of interest in:

– TAXATION

– ACCOUNTING

– MERCANTILE LEGISLATION

– OTHER INFORMATIONS

Latest news

TAXATION

Suspension and resumption of administrative deadlines during the state of alarm

  • The terms that, due to the state of alarm decreed to manage the health crisis caused by COVID-19, were suspended in relation to the substitute registration qualification or the filing of a governmental appeal against a negative registration qualification, have resumed from 01.06 .2020.
    (DGSJFP Instr. 28.05.2020, BOE 05.30.2020)

NOTA INFORMATIVA 28-20

Some extremes of RDL 21/2020 of June 9

NOTA INFORMATIVA 31-20

Royal Decree-Law 24/2020 of June 26

NOTA INFORMATIVA 34-20

The importance of submit tax returns on time

NOTA INFORMATIVA 36-20

ACCOUNTING

Extension of the terms of formulation, approval and deposit of the annual accounts.

NOTA INFORMATIVA 16-20

MERCANTILE LEGISLATION

Postponement of the term of the minority partners to urge the registry appointment of auditor of the annual accounts 2019

  • Due to the shift in the legal deadline to formulate and approve the 2019 accounts as a result of the declared state of alarm to manage the health crisis caused by COVID-19, the deadline for minority partners to request the registration designation of auditor of said accounts. In general, this period is transferred from June 1 to September 1, 2020.
    (DGSJFP Instr 28.05.2020, BOE 05.30.2020)

NOTA INFORMATIVA 29-20

OTHER INFORMATIONS

Insolvency measures (COVID-19)

NOTA INFORMATIVA 27-20

Exception to the partner’s right of separation

  • The fiscal year in which the company does not distribute dividends due to regulatory imperative, as it has availed itself of temporary employment regulation files related to COVID-19, should not be taken into account for the purposes of exercising the right of separation of partners for lack of dividend distribution.
    (RDL 18/2020 art.5, BOE 05/13/2020)

NOTA INFORMATIVA 30-20

Possibility of signing the accounts audit reports by electronic signature

  • The account audit report can be signed by the account auditors who have done it manually or electronically, interchangeably. In the case of using electronic signature, it must meet the conditions and characteristics required for the electronic signature recognized according to L 59/2003, as this is the one that has the same validity as the handwritten signature.
    (lCAC consults audit number 3, BOICAC number 120)

NOTA INFORMATIVA 32-20

Exoneration of quotas in case of ERTE due to force majeure derived from the coronavirus

  • It is not possible to apply exemptions in the quotations of companies submitted to ERTE linked to the COVID-19 without fulfilling the requirement to supply electronically the data related to company registration, affiliation, registration, cancellation and variations of data, as well as those referring to the quotation and collection.
    (RDL 8/2020 art.24.2 redacc RDL 19/2020 disp. finaI.8ª.2, BOE 27.05.2020).

NOTA INFORMATIVA 33-20

New ERTES due to ETOP causes from July 1, 2020

  • The exemptions provided for in cases of ERTE due to force majeure are applicable to ERTEs by ETOP as of 06-27-2020, both prior to that date and to those initiated after the completion of cases based on force majeure.
    (RDL 24/2020 art.2, 4.2, 5 and 6, BOE 06/27/2020)

NOTA INFORMATIVA 35-20

Repeal of the objective dismissal for lack of attendance at work (art. 52 d) of the Statute of Workers

NOTA INFORMATIVA 37-20

Registration of the direct sale of a property in liquidation phase

  • If the bankruptcy judge authorizes the direct sale of the assets of the active estate when approving a liquidation plan, the control that the property registrar can carry out is limited to the existence of such judicial authorization, and not to the fulfillment of other requirements. or conditions. (DGRN Resol 05.12.2019, BOE 02/26/2020)

NOTA INFORMATIVA 38-20

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