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The legislation arising from the state of alarm due to Covid-19 has not provided, in general, for a suspension of payment of taxes. Furthermore, the vast majority of national taxes (VAT, withholdings, fractioned payments) which should be self-assessed in the coming days cannot be deferred. However, the economic stagnation arising from the confinement has caused liquidity problems in many companies to pay these taxes. In the session we will analyze some alternatives so that companies with cashflow problems can get around their nondeferrable nature, reducing the risk of being forced to pay a late-payment surcharge and the commencement of an enforcement procedure by the AEAT (Spanish Tax Administration).

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