Decree Law 36/2020 of 3 November complements other measures taken previously in relation to such taxes
Blanca López 07/11/2020
In order to alleviate the serious effects of the health and economic crisis arising from the coronavirus pandemic, the government of la Generalitat de Catalunya has approved new tax measures in the field of tourist tax and in the tax return. This has been dictated by Decree Law 36/2020 of 3 November, which entered into force yesterday, November 6, 2020.
This Decree Law, structured in two chapters containing two articles, one for each measure, complements other measures previously adopted in relation to these taxes. On the one hand, Decree Law 23/2020 of 9 June deferred until 1 January 2021 the entry into force of the increase in the rates of the tourist tax and the application of the surcharge in the city of Barcelona. However, since it becomes difficult to foresee how long the coronavirus will prevent the normal functioning of tourist establishments, the government has considered it necessary to postpone the date until 1 June 2021.
On the other hand, the current regulation of tax return requires taxpayers whose income come from two or more payers and exceed 14,000 gross euros per year. This is the case for many workers who have collected a part of your company’s salary and another of the state in the form of contributory benefits arising from ERTE situations or unemployment benefits. For this reason, the new Decree Law establishes an autonomous deduction from the tax return that relieves workers of the obligation to file the declaration of the tax for having two payers, provided that the difference between the full Catalan quota and the full state quota is positive.
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