{"id":800,"date":"2020-02-18T11:07:53","date_gmt":"2020-02-18T11:07:53","guid":{"rendered":"https:\/\/www.montelongoasesores.com\/\/igic-amendments\/"},"modified":"2020-04-16T13:40:34","modified_gmt":"2020-04-16T13:40:34","slug":"igic-amendments","status":"publish","type":"post","link":"https:\/\/www.montelongoasesores.com\/en\/igic-amendments\/","title":{"rendered":"IGIC Amendments"},"content":{"rendered":"\n[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.2.2&#8243; custom_padding=&#8221;0px||0px||false|false&#8221;][et_pb_row _builder_version=&#8221;4.2.2&#8243; custom_padding=&#8221;||0px||false|false&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.2.2&#8243;][et_pb_text _builder_version=&#8221;4.2.2&#8243; custom_margin=&#8221;||0px||false|false&#8221; custom_padding=&#8221;||14px||false|false&#8221;]<span class=\"yellow-link\">Blog<\/span>[\/et_pb_text][et_pb_post_title meta=&#8221;off&#8221; featured_image=&#8221;off&#8221; _builder_version=&#8221;4.2.2&#8243; custom_padding=&#8221;|140px|||false|false&#8221; hover_enabled=&#8221;0&#8243; title_font_size=&#8221;42px&#8221; title_line_height=&#8221;1.6em&#8221; title_font_size_last_edited=&#8221;on|phone&#8221; title_font_size_phone=&#8221;30px&#8221; title_line_height_phone=&#8221;1.6em&#8221;][\/et_pb_post_title][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.2.2&#8243; custom_padding=&#8221;0px||0px||false|false&#8221;][et_pb_row _builder_version=&#8221;4.2.2&#8243; custom_margin=&#8221;||0px||false|false&#8221; custom_padding=&#8221;||0px||false|false&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.2.2&#8243;][et_pb_image src=&#8221;https:\/\/www.montelongoasesores.com\/\/wp-content\/uploads\/2020\/02\/parlamento-de-canarias-big@2x.png&#8221; _builder_version=&#8221;4.2.2&#8243; background_image=&#8221;https:\/\/www.montelongoasesores.com\/\/wp-content\/uploads\/2020\/02\/Rectangle_post-featured.jpg&#8221; background_size=&#8221;initial&#8221; background_position=&#8221;bottom_right&#8221; custom_margin=&#8221;0px||||false|false&#8221; custom_padding=&#8221;0px|150px|||false|false&#8221; hover_enabled=&#8221;0&#8243; background_last_edited=&#8221;on|phone&#8221; background_image_tablet=&#8221;https:\/\/www.montelongoasesores.com\/\/wp-content\/uploads\/2020\/02\/blog-background-460&#215;320-1.png&#8221; background_enable_image_tablet=&#8221;on&#8221; background_image_phone=&#8221;https:\/\/www.montelongoasesores.com\/\/wp-content\/uploads\/2020\/02\/blog-background-324&#215;224-1.png&#8221; background_enable_image_phone=&#8221;on&#8221; custom_padding_last_edited=&#8221;on|phone&#8221; custom_padding_tablet=&#8221;|90px|||false|false&#8221; custom_padding_phone=&#8221;|60px|||false|false&#8221;][\/et_pb_image][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; custom_padding_last_edited=&#8221;on|phone&#8221; _builder_version=&#8221;4.2.2&#8243; custom_padding=&#8221;|185px|||false|false&#8221; custom_padding_tablet=&#8221;|70px|||false|false&#8221; custom_padding_phone=&#8221;20px|20px|||false|false&#8221; hover_enabled=&#8221;0&#8243;][et_pb_row _builder_version=&#8221;4.2.2&#8243; custom_padding=&#8221;|||80px|false|false&#8221; hover_enabled=&#8221;0&#8243; custom_padding_last_edited=&#8221;on|phone&#8221; custom_padding_tablet=&#8221;|||60px|false|false&#8221; custom_padding_phone=&#8221;|||30px|false|false&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.2.2&#8243;][et_pb_text _builder_version=&#8221;4.2.2&#8243; header_line_height=&#8221;1.6em&#8221; header_font_size=&#8221;42px&#8221; header_font_size_last_edited=&#8221;on|phone&#8221; header_font_size_phone=&#8221;30px&#8221; header_3_line_height=&#8221;1.3em&#8221; hover_enabled=&#8221;0&#8243;]Royal Decree-Law 3\/2016, of 2 December, allows only to grant deferrals or instalments of certain tax debts, including the Indirect Canaries General Tax, since it is a tax that must be legally passed on, when it is justified that the quotas Have not actually been paid.\r\n\r\nIn general, a distinction shall be made between requests for deferrals or debarment of debts of less than or equal to \u20ac 30,000, which do not require the provision of guarantees, and shall be processed through a simplified procedure; Of those other requests for deferrals or instalments of more than \u20ac 30,000.\r\n\r\nOn the part of the Canary Islands Tax Agency, the same management procedure will be applied for deferrals and splits both for natural persons and for legal entities.\r\n<h3>IGIC Advice in Gran Canaria \u2013 In English<\/h3>\r\n\r\nIn the web portal of the\u00a0<a href=\"http:\/\/www.agenciatributaria.es\/AEAT.internet\/en_gb\/Inicio\/La_Agencia_Tributaria\/Aduanas_e_Impuestos_Especiales\/_Presentacion\/La_Aduana_espanola\/_INFORMACION\/Planes_de_continuidad\/Canarias\/Canarias.shtml\" target=\"_blank\" rel=\"noopener noreferrer\">Canary Islands Tax Agency<\/a>, the new standardized forms of application for deferrals and subdivisions of the IGIC will be made available to taxpayers.[\/et_pb_text][et_pb_text _builder_version=&#8221;4.2.2&#8243; header_3_line_height=&#8221;30px&#8221; custom_padding=&#8221;30px||||false|false&#8221;]<h3>Processing of deferrals and installments not exceeding \u20ac 30,000.<\/h3>\r\n\r\nThe Canarian Tax Agency applying the principle of effectiveness in the collection management, will establish a simplified procedure in which it will not be necessary to provide the documents justifying the transitional nature of treasury difficulties and the non-payment of the IGIC assessed contributions.\r\n\r\nThere are no changes with respect to the maximum terms of granting installments with respect to those currently applied by the Collection Administrations.\r\n\r\nFor the purposes of determining the amount of outstanding debt, at the time of application, all debts for which the deferral or fractionation has been requested and not resolved, as well as the amount of outstanding maturities Debts postponed or divided, with the exception of those that are duly guaranteed.[\/et_pb_text][et_pb_text _builder_version=&#8221;4.2.2&#8243; header_3_line_height=&#8221;30px&#8221; custom_padding=&#8221;30px||||false|false&#8221;]<h3>Processing of deferrals and installments of more than \u20ac 30,000.<\/h3>\r\n\r\nThere are no changes with respect to the maximum terms of granting installments with respect to those currently applied by the Collection Administrations.\r\n\r\nThe granting or, where appropriate, denial of an application for deferral or split of payment shall be conditional on the applicant\u2019s accreditation of the non-payment of the assessed contributions of the tax object of the application.\r\n\r\nTogether with the application for deferral or fractionation of payment, the documentation proving the absence of collection specified in the application form will be attached, in particular:[\/et_pb_text][et_pb_text _builder_version=&#8221;4.2.2&#8243; header_3_line_height=&#8221;30px&#8221; custom_padding=&#8221;30px||||false|false&#8221;]<ul class=\"yellow-list\">\r\n \t<li>List of invoices issued that have not been collected with customer identification, amounts and expiration dates of the same.<\/li>\r\n \t<li>Documentary justification proving that they have not been effectively met.<\/li>\r\n \t<li>List of invoices received, with identification of suppliers and amounts, proving if they have been satisfied and, where appropriate, accreditation of the means of payment used.<\/li>\r\n \t<li>Copy of any requirements or actions taken against the creditor claiming payment of unpaid bills.<\/li>\r\n<\/ul>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.2.2&#8243; header_3_line_height=&#8221;30px&#8221; custom_padding=&#8221;30px||||false|false&#8221;]If it is estimated by the Collection Administrations that the resolution of the postponement or fractionation of payment may be delayed, a provisional payment schedule may be established.[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]\n","protected":false},"excerpt":{"rendered":"<p>Royal Decree-Law 3\/2016, of 2 December, allows only to grant deferrals or instalments of certain tax debts, including the Indirect Canaries General Tax &#8230;<\/p>\n","protected":false},"author":1,"featured_media":801,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"<!-- wp:divi\/layout -->\r\n<div class=\"wp-block-divi-layout\">[et_pb_section fb_built=\"1\" _builder_version=\"4.2.2\" hover_enabled=\"0\" custom_padding=\"|120px|||false|false\" custom_padding_last_edited=\"on|phone\" custom_padding_phone=\"|20px|||false|false\"][et_pb_row _builder_version=\"4.2.2\"][et_pb_column type=\"4_4\" _builder_version=\"4.2.2\"][et_pb_text _builder_version=\"4.2.2\"]Royal Decree-Law 3\/2016, of 2 December, allows only to grant deferrals or instalments of certain tax debts, including the Indirect Canaries General Tax, since it is a tax that must be legally passed on, when it is justified that the quotas Have not actually been paid.\r\n\r\nIn general, a distinction shall be made between requests for deferrals or debarment of debts of less than or equal to \u20ac 30,000, which do not require the provision of guarantees, and shall be processed through a simplified procedure; Of those other requests for deferrals or instalments of more than \u20ac 30,000.\r\n\r\nOn the part of the Canary Islands Tax Agency, the same management procedure will be applied for deferrals and splits both for natural persons and for legal entities.\r\n\r\n[\/et_pb_text][et_pb_text _builder_version=\"4.2.2\" header_3_font_size=\"26px\" header_3_line_height=\"30px\" custom_padding=\"30px||||false|false\"]<h3>Tramitaci\u00f3n de los aplazamientos y fraccionamientos de importe no superior a 30.000\u20ac.<\/h3>\r\n\r\n\r\nLa Agencia Tributaria Canaria aplicando el principio de eficacia en la gesti\u00f3n recaudatoria, establecer\u00e1 un procedimiento simplificado en el que no ser\u00e1 necesaria la aportaci\u00f3n de los documentos justificativos del car\u00e1cter transitorio de dificultades de tesorer\u00eda y de la ausencia de pago de las cuotas de IGIC repercutidas.\r\n\r\nNo se producen modificaciones respecto a plazos m\u00e1ximos de concesi\u00f3n de fraccionamientos respecto de los actualmente aplicados por las Administraciones de Recaudaci\u00f3n.\r\n\r\nA los efectos de la determinaci\u00f3n del importe de deuda pendiente, se acumular\u00e1n, en el momento de la solicitud, todas las deudas para las que se haya solicitado y no resuelto el aplazamiento o fraccionamiento, as\u00ed como el importe de los vencimientos pendientes de ingreso de las deudas aplazadas o fraccionadas, con la excepci\u00f3n de aquellas que se encuentren debidamente garantizadas.[\/et_pb_text][et_pb_text _builder_version=\"4.2.2\" header_3_font_size=\"26px\" header_3_line_height=\"30px\" custom_padding=\"30px||||false|false\"]<h3>Tramitaci\u00f3n de los aplazamientos y fraccionamientos de importe superior a 30.000\u20ac.<\/h3>\r\n\r\nNo se producen modificaciones respecto a plazos m\u00e1ximos de concesi\u00f3n de fraccionamientos respecto de los actualmente aplicados por las Administraciones de Recaudaci\u00f3n.\r\n\r\nLa concesi\u00f3n o, en su caso, denegaci\u00f3n de una solicitud de aplazamiento o fraccionamiento de pago estar\u00e1 condicionada a la acreditaci\u00f3n por parte del solicitante de la ausencia de cobro de las cuotas repercutidas del impuesto objeto de la solicitud.\r\n\r\nJunto con la solicitud de aplazamiento o fraccionamiento de pago se adjuntar\u00e1 la documentaci\u00f3n acreditativa de la ausencia de cobro que se especifique en el modelo de solicitud, en particular:[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/div>\r\n<!-- \/wp:divi\/layout -->","_et_gb_content_width":"","footnotes":""},"categories":[21],"tags":[],"class_list":["post-800","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-en"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>IGIC Amendments | Montelongo<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.montelongoasesores.com\/en\/igic-amendments\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta 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