{"id":17958,"date":"2021-03-24T11:31:09","date_gmt":"2021-03-24T10:31:09","guid":{"rendered":"https:\/\/www.sage.com\/es-es\/blog\/?p=17958"},"modified":"2026-03-13T14:16:53","modified_gmt":"2026-03-13T13:16:53","slug":"covid-19-gipuzkoa-exoneracion-pagos-fraccionados-del-1t-21-y-del-2t-21","status":"publish","type":"post","link":"https:\/\/www.sage.com\/es-es\/blog\/covid-19-gipuzkoa-exoneracion-pagos-fraccionados-del-1t-21-y-del-2t-21\/","title":{"rendered":"COVID-19: Gipuzkoa &#8211; Exoneraci\u00f3n pagos fraccionados del 1T\/21 y del 2T\/21"},"content":{"rendered":"<header class=\"entry-header has-dark-background-color entry-header--has-illustration entry-header--has-illustration--generic\">\n\t<div class=\"container\">\n\t\t<div class=\"entry-header__row row align-center\">\n\t\t\t<div class=\"col col-lg-7 col-xlg-6 entry-header__content\">\n\t\t\t\t\t\t\t<div class=\"component component-single-header\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"entry-header__misc text--subtitle text--uppercase text--small\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/es-es\/blog\/categoria\/legal\/\" class=\"entry-header__link\">Legal<\/a>\t\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t<div class=\"entry-title-wrapper\">\n\t\t\t\t\t<h1 class=\"entry-title\">\n\t\t\t\t\t\tCOVID-19: Gipuzkoa &#8211; Exoneraci\u00f3n pagos fraccionados del 1T\/21 y del 2T\/21\t\t\t\t\t<\/h1>\n\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t<p class=\"entry-header__description\">\n\t\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n\t<div class=\"single-post-details container\">\n\t\t<div class=\"col\">\n\t\t\t<span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2021-03-24T11:31:09+01:00\">24 March, 2021<\/time><\/span><span class=\"reading-time\"> minutos de lectura<\/span>\n\t\t<button\n\t\t\ttype=\"button\"\n\t\t\tclass=\"social-share-button button button--icon button--secondary js-social-share-button\"\n\t\t\tdata-share-title=\"COVID-19: Gipuzkoa &#8211; Exoneraci\u00f3n pagos fraccionados del 1T\/21 y del 2T\/21\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/es-es\/blog\/covid-19-gipuzkoa-exoneracion-pagos-fraccionados-del-1t-21-y-del-2t-21\/\"\n\t\t\tdata-share-text=\"Please read this interesting article\"\n\t\t>\n\t\t\t<span class=\"social-share-button__share-label\">Compartir<\/span>\n\t\t\t<span class=\"social-share-button__copy-label\" hidden>Copiar enlace<\/span>\n\t\t\t<span class=\"social-share-button__copy-tooltip\" aria-hidden=\"true\" hidden>Copiado<\/span>\n\t\t<\/button>\n\n\t\t\t\t<\/div>\n\t<\/div>\n<\/header>\n\n\n\n<div class=\"wp-block-post-author has-dark-background-color alignfull\">\n\t<div class=\"container\">\n\t\t<div class=\"col\">\n\t\t\t\t\t\t\t<div class=\"co-authors\">\n\t\t\t\t\t\n\t\t<div class=\"entry-author-wrapper\">\n\t\t\t<a class=\"entry-author\" href=\"https:\/\/www.sage.com\/es-es\/blog\/author\/ronald-lozano\/\">\n\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"40\" height=\"40\" src=\"https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2025\/02\/Ronald-Lozano-350x350.jpg\" class=\"entry-author__image\" alt=\"Sage\" srcset=\"https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2025\/02\/Ronald-Lozano-350x350.jpg 350w, https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2025\/02\/Ronald-Lozano.jpg 600w\" sizes=\"auto, (max-width: 40px) 100vw, 40px\" \/>\t\t\t\t<span class=\"entry-author__name\">Ronald Lozano<\/span>\n\t\t\t<\/a>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/div>\n\n\n\n<p><strong>\u00bfA qu\u00e9 afecta?<\/strong><\/p>\n\n\n\n<p>A la presentaci\u00f3n de los pagos fraccionados del 1T y 2T del 2021<\/p>\n\n\n\n<p><strong>\u00bfA qui\u00e9n afecta?<\/strong><\/p>\n\n\n\n<p>A los sujetos pasivos obligados a presentar pagos fraccionados, modelo 130 durante los dos primeros trimestres de 2021.<\/p>\n\n\n\n<p><strong>\u00bfC\u00f3mo afecta?<\/strong><\/p>\n\n\n\n<p>Se exime de la obligaci\u00f3n de presentar pagos fraccionados del primer y segundo trimestre del 2021.<\/p>\n\n\n\n<p>En aquellos casos en que se presenten de forma voluntaria, no se permitir\u00e1 solicitar aplazamiento o fraccionamiento del pago, ni se podr\u00e1 solicitar a posteriori una devoluci\u00f3n por ingresos indebidos.<\/p>\n\n\n\n<p><strong>\u00bfCu\u00e1ndo afecta?<\/strong><\/p>\n\n\n\n<p>En vigor, 24\/03\/2021<\/p>\n\n\n\n<p>Decreto Foral-Norma 2\/2021, de 23 de marzo, de medidas tributarias extraordinarias adicionales relacionadas con la COVID-19 y de apoyo a la reanudaci\u00f3n y digitalizaci\u00f3n de la actividad econ\u00f3mica<\/p>\n\n\n\n<figure class=\"wp-block-embed\"><div class=\"wp-block-embed__wrapper\">\nhttps:\/\/egoitza.gipuzkoa.eus\/gao-bog\/castell\/bog\/2021\/03\/24\/c2102048.pdf\n<\/div><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>\u00bfA qu\u00e9 afecta? A la presentaci\u00f3n de los pagos fraccionados del 1T y 2T del 2021 \u00bfA qui\u00e9n afecta? A los sujetos pasivos obligados a presentar pagos fraccionados, modelo 130 durante los dos primeros trimestres de 2021. \u00bfC\u00f3mo afecta? Se exime de la obligaci\u00f3n de presentar pagos fraccionados del primer y segundo trimestre del 2021. [&hellip;]<\/p>\n","protected":false},"author":248,"featured_media":10159,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_sage_video":false,"post_featured_image_hide":false,"footnotes":""},"categories":[6],"tags":[187,201],"business_type":[10,11,8],"lilypad":[],"context":[],"industry":[],"persona":[],"imagine_tag":[280],"coauthors":[670],"class_list":["post-17958","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legal","tag-asesorias-y-despachos-profesionales","tag-normativa-legal","business_type-pequena-empresa","business_type-mediana-empresa","business_type-asesorias-despachos-profesionales"],"sage_meta":{"region":"es-es","author_name":"Ronald Lozano","featured_image":"https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2018\/02\/legal-image-chevron_Amethyst.png","imagine_tags":{"280":"Asesor\u00edas y despachos"}},"distributor_meta":false,"distributor_terms":false,"distributor_media":false,"distributor_original_site_name":"Sage Advice Espa\u00f1a","distributor_original_site_url":"https:\/\/www.sage.com\/es-es\/blog","push-errors":false,"_links":{"self":[{"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/posts\/17958","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/users\/248"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/comments?post=17958"}],"version-history":[{"count":0,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/posts\/17958\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/media\/10159"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/media?parent=17958"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/categories?post=17958"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/tags?post=17958"},{"taxonomy":"business_type","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/business_type?post=17958"},{"taxonomy":"lilypad","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/lilypad?post=17958"},{"taxonomy":"context","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/context?post=17958"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/industry?post=17958"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/persona?post=17958"},{"taxonomy":"imagine_tag","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/imagine_tag?post=17958"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/coauthors?post=17958"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}