For the taxpayers who carry out business or professional activities which are listed in the simplified special system, other than agricultural, livestock or forestry activities, calendar days on which the state of alert was declared will not be calculated as days of performing the activity for the purposes of calculating the account deposit of the first and second quarter of 2020.
In the first quarter: 91 days in the quarter, 18 days in the state of alert, 73 days without the state of alert.
In the second quarter: 91 days in the quarter, 81 days in the state of alert, 10 days without the state of alert.
Remember that if you are included in SII you may access the Consultation of information on your clients and/or suppliers as well as the Consultation of their ledgers:
You will therefore be able to verify if your tax return matches their ledgers and the information that your clients/suppliers provide about you, avoiding discrepancies and possible action being taken by the AEAT in this regard.
Full information on SII: Immediate supply of information