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Decree Law No. 24/2021

Publication: Republic Diary No. 60/2021, Series I of 2021-03-26
  • Issuer: Presidency of the Council of Ministers
  • Diploma Type: Decree Law
  • Number: 24/2021
  • Pages: 13 - 17

Summary in plain english

What is it?

This decree-law amends the exceptional and temporary scheme for compliance with tax obligations and social contributions, in the context of the COVID-19 disease pandemic, and approves an exceptional scheme of payment in instalments for tax debts and social security contribution debts.

Given the public health emergency of international scope, declared by the World Health Organization on 30 January 2020, as well as the classification, on 11 March 2020, of the COVID-19 disease as a pandemic, the Government has been approving a set of extraordinary and urgent measures in several matters.

What is going to change?

The complementary scheme of deferral of tax obligations for the first half of 2021 will now include taxpayers who:

- Have obtained in 2019 a turnover up to the maximum limit of the classification as micro, small and medium-sized enterprise and that cumulatively declare and demonstrate a decrease in turnover reported through the e-invoice of at least 25% in the monthly average of the full calendar year of 2020 compared to the same period of the previous year;

- Have their main activity framed in the economic activity classification of accommodation, catering and similar, or culture;

- Have started or restarted the activity on or after 1 January 2020.

A special scheme for the deferral of corporate income tax obligations is also created.

The exceptional scheme of payment in instalments for tax debts and social security debts has been approved.

This scheme provides that, in instalment plans for debts relating to events occurring between 1 January and 31 March 2021 and debts due during the same period, payment of the first instalment is made in the second month following that in which the order authorising payment in instalments is notified.

Companies in insolvency, special revitalization process or extrajudicial scheme of company recovery with an approved plan and in compliance with that plan have the possibility of including in the current company recovery plans the tax debts which taxable event occurs between 1 January and 31 March 2021.

What advantages does it bring?

This decree-law aims to ensure the liquidity of companies, as well as their activity, by deferring the compliance with tax obligations.

When does it enter into force?

This decree-law enters into force on 27 March 2021.

Original Version


  • Legal translator is the translation of texts within the field of law


Legislative consolidation integrates the various amendments and rectifications made into an original legal diploma in order to make its consultation more accessible to the citizen.