Businesses whose operation has been suspended or have been included in the affected ones are entitled to the benefit of offsetting an amount equal to 25%, which corresponds to the VAT payment arising from the statements of the first quarter of 2020 for those liable to keep single-entry (haplographic) books and March 2020 for those liable for keeping double-entry books, and should they have been fully paid by 30th of April 2020, with other debts or installments or adjustments , which have due dates after May 1st, 2020.