Through resolution DGT-ICD-R-19-2020 published today in La Gaceta, the General Directorate of Taxation reforms articles 6, 7, 8, 9, 10, 12 and adds an article 6 bis to the Joint Resolution of General Scope DGT -ICD-R-06-2020 of March 26 of this year 2020.
As the main modification, it is established that the obliged persons who presented the 2019 Declaration for the Transparency and Final Beneficiaries Registry (RTBF) system, will not have to present the 2020 Declaration, since the RTBF system automatically and for this only time, it will have said declaration as that of that period, without them having to carry out any additional management.
For their part, obliged subjects who have not submitted the 2019 return, must submit it for the same rule to apply, which will automatically have said return as the 2020 period.
“The economic impact associated with the pandemic produced by the coronavirus outbreak, which causes the disease called COVID-19, has led the government of the Republic to implement measures to contain its spread, which are consistent with those promoted in many countries, which have implications in the daily activities of citizens and a decrease in income.
V. — Considering the affectation by the disease called COVID-19, as well as that last April 2020 the declaration period for 2019 in the RTBF was finalized and being that the resolution DGT-ICD-R-06-2020 of March 26, 2020, provides that the next return would be in the month of September 2020, that is, only five months after the end of the period for filing the previous return, so there would be returns that probably will not change and in the attempt to simplify the procedures of the administrated, the resolution DGT-ICD-R-06-2020 is reformed, so that the declaration in 2019 is automatically declared as the 2020 declaration, without the obligated parties having to manage it in the system, as well as the transfer of the next ordinary declarations as indicated in this resolution. "