Modification of the term that affects late payment interest in COVID postponements

27 May Modification of the term that affects late payment interest in COVID postponements

Through the Real Decreto-ley 19/2020, de 26 of may, by which complementary measures are adopted in agricultural matters, scientific, economic, of employment and Social Security and taxes to alleviate the effects of COVID-19, published in the BOE on the day 27 of may, extends to four months the period of non-accrual of late payment interest for postponements of the 52 of the Royal Decree-law 11/2020, de 31 de marzo, by which urgent complementary measures are adopted in the social and economic sphere to confront COVID-19.

Before this modification, late payment interest was not expected to accrue during the first three months of the postponement.

Due to this change, have been updated Frequently Asked Questions published in the following link

Source:: Novedades Agencia Tributaria