Procedures available in the APP-AEAT
Skip information indexPay, defer and consult: Deferring and paying in instalments
In the "Defer and split debts" section you have two options "Request postponement or split of debts" and "Interest and postponement calculator".
Request the deferral/payment by instalments of debts
To access the submission of the deferral request it is necessary to be registered in the Cl@ve system, have an electronic software certificate (Android and iOS systems) or DNI electronic (Android system). It is possible to access on your own behalf or as a representative; confirm the selected option and, in the next window, if you access as a representative, complete the NIF box of the obligor requesting the deferral or installment and click "Accept".
You will enter the application registration in which you can select up to a maximum of 5 debts with their settlement key from the "Debt List" section. Select the ones you consider appropriate and click "Accept" at the end of the window.
Below are the debts that you have selected for the deferral request. Choose the type of guarantee between "Exemption" and "Guarantee (with or without waiver)". Then complete the direct debit details; The application shows the last account that has been used in a previous payment with the Tax Agency; Check the appropriate box if you want to use this account.
Check the payment proposal: the number of duration installments (monthly periodicity) and the date of the first installment.
At the end of the window click "Sign and Send"; then check the "Agree" box and again "Sign and Send".
You will obtain the details of the registered request with the date, the code associated with your file, the CSV (Secure Verification Code) and the debts and amounts included in the request.
Interest and payment deferment calculator
The interest and deferral calculator is a tool that allows you to know the legal and/or late interest, which may be applicable to tax and/or non-tax debts.
Upon accessing, by default, we find the application for the "Calculation of deferrals and divisions". Consult the "More information" button for information on interest on deferrals and installments.
The first block is intended for the start and first expiration dates that you can fill in in the dd/mm/yyyy format or using the calendar. The start date is the deadline for entry into the voluntary payment period so that interest is calculated from the day following it and the first due date is the 5th or 20th of each month, unless it is a non-business day, in whose case will be transferred to the next business day.
If you have any questions about completing any box, click on the question mark "?".
In the second block, enter the total amount of the fee, only digits and without thousands separator. Also choose whether the installments will be equal or not in the drop-down menu. If you select "No" you must enter the amounts below. Then, indicate the urgency surcharge, if any. Next, select the frequency from the drop-down menu from these options: monthly, bimonthly, quarterly, quarterly, semiannual, annual and aperiodic. Indicate the number of terms and choose the interest between legal or late.
Once all the data has been indicated, click "Calculate" at the end of the window.
The number of installments, the expiration date, the amount of each installment, the number of days (between the deposit date and the expiration date) and the interest applied will be displayed. At the top you have a link to export the calculation result to "Excel".
In the "Main Menu" located at the top you will find, in addition to the "Interest on Deferrals and Fractions" calculator, the "Interest on tax debts" and "Interest on non-tax debts" calculators, which can be in favor of the taxpayer or late payment interest on tax and non-tax debts. These calculators have the same operation as the one for calculating deferrals and installments.
Also in the main menu, at the end of the window, you will find the applicable regulations and explanatory notes.
NOTE 1: If you have several debts, tax and non-tax, you must calculate the interest in each block according to its category.
NOTE 2: If you have several debts to which the same concept of interest applies, you can calculate the interest on all of them at the same time. Even if these have partial income, in which case, you must enter in the breakdown of each specific debt with income (in the "income made on account" field), the date of that income and its amount.