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V1241-21 ·6 May 2021 ·consulta-vinculante Medium impact
Tax

Suspension periods due to COVID-19 measures are not counted as days of activity

A query was made regarding the calculation of the first quarter 2021 instalment payment for a hospitality business suspended due to COVID-19. The DGT has determined that days of suspension resulting from measures taken by the competent authority are not counted as days of activity.

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2021-05-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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