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Requests for special deferment of tax debts due to damage caused by volcanic eruptions on the island of La Palma

Instructions for submitting, via the Tax Agency's E-Office, requests for deferral of Article 27 of Royal Decree-Law 20/2021, of 5 October, adopting urgent support measures to repair the damage caused by volcanic eruptions and for the economic and social reconstruction of the island of La Palma.

The Royal Decree-Law 20/2021, of 5 October, adopting urgent support measures to repair the damage caused by volcanic eruptions and for the economic and social reconstruction of the island of La Palma, provides for a special deferral of tax debts to which all taxpayers whose tax domicile is on the island of La Palma (Santa Cruz de Tenerife) may apply, as this territory was classified, by Agreement of the Council of Ministers of 28 September, as an "Area seriously affected by a civil protection emergency" due to the damage caused by the volcanic eruption in the area of Montaña Rajada.

Taxpayers who, pursuant to said Royal Decree-Law, wish to avail themselves of the deferral relaxation measures included therein, must proceed in accordance with the following instructions:

1.- File the self-assessment following the usual procedures in which the amounts to be paid that the taxpayer wants to defer appear, marking, as with any deferral, the "acknowledgement of debt” option.

Once the self-assessment has been filed, you can process the deferral by clicking on the link to the deferral request that the application offers, following the steps indicated in section 2.3.

If you do not wish to request a deferral at that time, you can submit the request later through the AEAT's E-Office using the option detailed in Section 2.

We remind you that this type of deferral is only admissible for tax returns and self-assessments whose deadline for submission and payment is from 6 October 2021 to 31 January 2022, both inclusive, and is only available to taxpayers whose tax domicile is on the island of La Palma (Santa Cruz de Tenerife).

2.- Directly file the request for deferral.

2.1.- Access the Electronic OfficeTo submit the request for deferral, you must access the AEAT E-Office (https://www.agenciatributaria.gob.es) using the following path: "Important procedures" / "Paying, deferring and consulting debts" / "Deferring and paying by instalments" / "Requesting the deferral or payment by instalments of debts".

You can also submit the request via the new electronic office (https://sede.agenciatributaria.gob.es), by accessing the option "Debts, seizures, embargoes and auctions" / "Pay, defer and view debts" / "Outstanding procedures" - "Request deferment or payment of debts by instalments".

2.2.- Identification.Access to submit the deferment request requires identification with the electronic certificate, DNIe or Cl@ve PIN of the taxpayer.If you are going to use an electronic certificate or DNI, click on the link "Access with electronic certificate or DNI" and, if you are going to use Cl@ve PIN, enter the DNI or NIE in the corresponding box.

2.3.- Choice of request type:"Request for deferral due to a volcanic eruption on the island of La Palma (Art. 27 del RD-Law 20/2021)". Once identified, you will be shown the types of deferral requests that, in accordance with current regulations, you can apply for at the time of filing.

To make use of this deferral, you must select the option:"Request for deferral due to a volcanic eruption on the island of La Palma (Art. 27 del RD-Law 20/2021)".

When selecting this option, a message will appear indicating that the deferral request is subject to the conditions and benefits of said special deferral, which must be confirmed.

It is very important to bear in mind that if you tick an option other than the one indicated, the request will not be processed as a deferral due to a volcanic eruption on the island of La Palma, but processed according to the legal regime of the option you have ticked (For example, if you tick the option "Request for deferral or payment by instalments under Article 65 of Law 58/2003 (GTL) - Ordinary deferral or payment by instalments", under no circumstances will you be able to obtain a 12-month deferral, without accrual of interest for the first three months, which may even lead to the request being rejected if the debts requested had the nature of withholdings or payment by instalments).

2.4.- Fill in the fields of the request.Having confirmed the chosen option ("Request for deferral due to a volcanic eruption on the island of La Palma (Art. 27 del RD-Law 20/2021)"), there are no special instructions for submitting the request.

  • If you submitted the request directly after filing your self-assessment using the option provided by the application (from section 1), you only need to provide the direct debit details (IBAN number of the bank account from which the payment should be paid by direct debit).The remaining fields ("Type of guarantees offered" and "Payment proposal") shall be filled in without the possibility of being amended.

  • If, on the other hand, you submit the request for deferral after the self-assessment has been filed (from section 2), in addition to having to provide the direct debit details, you must provide the settlement code and the amount of the debt to be deferred.The remaining fields ("Type of guarantees offered" and "Payment proposal") shall be filled in without the possibility of being amended.

In any case, as "First Instalment Date" it is stated that:the due date will be the 5th or 20th day of the current month after 12 months have elapsed since the last day of the deadline for filing the self-assessment as provided for in the specific regulations for each tax.

2.5.- Submit the request.Submit the request by clicking on the "Sign and Send" icon. A message will appear confirming that the application has been recorded correctly, as well as indicating the date and time it was made, and you will be able to get proof of submission.

To make it easier to submit the request, a document is provided with the screens that will appear during the application process.