Mon. Nov 18th, 2019

The Government approves the order to defer IGIC quotas to those affected by the bankruptcy of Thomas Cook – La Provincia


He Canary Governmentdeferred, for a period of 12 months, the fees accrued by theCanary Islands Indirect General Tax (IGIC) and not satisfied by the entities integrated in the business groupThomas Cook. A measure that goes into effect today and is included in thecrash planthat the autonomous Executive launched to reduce the economic damages derived from the bankruptcy of the tour operator.

This order regulates the granting of the postponement, with guarantee waiver, of certain quotas with respect to those taxable persons whose economic-financial situation temporarily prevents them from making the payment within the deadlines established in the IGIC regulations.

The deferrals will correspond to the fees accrued inthe quarterly settlement periods of the third and fourth quarters of 2019 and in the monthly settlement periods of September, October, November and December of said year. And they will be granted, upon request of the taxpayer.

Applicants must submitcopy of invoicesin which the quotas passed and not paid are recorded. Applications must be made in accordance with the provisions of Article 46.2 of the General Collection Regulations, with the exception of the term and the issues related to the guarantee.

The order will not apply to taxable persons under the special regime of the IGIC cash criteria, that is, those subjects who enter taxes on their invoices at the time they have been collected and paid, and not at the time when It is broadcast.

At the beginning of the text, remember thatbankruptcy ofThomas CookIt has had a strong economic impact on companies in the tourism sector in Spain, in general, and in the Canary Islands,in particular. And it is specified that the situation has been recognized by Royal Decree-Law 12/2019, of October 11, which takes urgent measures to mitigate the effects of opening insolvency proceedings of the business group.

And within the loss of liquidity, the IGIC fees passed by the Canary Islands companies to entities integrated inThomas Cookand that has been unpaid.

The order was signed on October 17 by the Minister of Finance,Roman Rodriguez, and published today in the Official Gazette of the Canary Islands. A measure that businessmen and hoteliers from the two Canarian provinces asked to recover and be able to meet wage obligations.


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