The extended 5% VAT quota for dwellings real estate acquisitions of maximum 120 sqm and
EUR 140,000 is prolonged for entering into force until January 1 st , 2022.
Considering the situation of aggravation of the economic activity, the salary of the personnel
paid from public funds, starting with January 1, 2021, the gross amount of the basic salaries /
function balances / function salaries / monthly employment allowances of the personnel paid
from public funds it is maintained at the same level as that granted for December 2020 insofar as
the staff holds the same position and carries out their activity under the same conditions.
Debtors who on May 14, 2020 benefit from the payment rescheduling of fiscal obligations, as
well as those who obtain the rescheduling in the period between May 14, 2020 and March 31,
2021 inclusive can benefit from the cancellation of interest, penalties and all accessories.
Debtors that on March 31, 2021 inclusive have requests for reimbursement in progress for which
the tax authority rejects in full or in part the reimbursement benefits from the cancellation of
ancillary budgetary obligations if it pays the budgetary obligations on which the cancellation
depends, required by compensation, with individualized amounts in the request for
reimbursement, within 30 days from the date of communication of the decision rejecting the
reimbursement.
