View and manage deferment applications by social partners
Viewing and managing applications for deferment, payment by instalment or debt recognition is only available to the taxpayer themselves or a specifically authorised third party.Therefore, a social partner will only be able to manage deferments of customers if they are authorised to do so.
The powers of attorney or authorisations that permit management of deferments are the general authorisation GRALLEY58 or the specific authorisation RB01011 (for managing deferments).The registration of a power of attorney via the Internet allows a third party (natural or legal person) to be empowered to carry out, with their own electronic certificate, any of the procedures and actions in tax matters authorised for this purpose on behalf of the person granting the power of attorney.
The principal may be either a natural person, a legal person or an unincorporated entity.It is the person granting the power of attorney who registers the power of attorney through the application available at the E-Office, identifying themselves with an electronic certificate or, if they are a natural person, also with Cl@ve PIN.
If the appointing person does not have a digital certificate, s/he can request the authorisations and revocations for his/her powers by going to a Tax Agency Administration or Delegation and bringing the corresponding 'Powers of attorney forms for digital procedures'.
The power of attorney may also be granted by means of a public document or private document with a notarised signature, filed with the State Tax Administration Agency.
Once the proxy has been registered, in order to consult or modify a deferral request already submitted, the proxy must access the link "Management of deferrals as Representative" in the list of debt deferral and instalment payment procedures on the website.
Enter the NIF of the principal and click on "Search".You will be shown a list of all deferment applications made by this taxpayer.
Click on the code associated with each application to access the available options.
Based on the processing status, one or both of the following options will appear:"Manage addresses" and "Manage direct debits".
To change the account number for the direct debit of the deferment, you must go to "Direct debit management" and provide the new bank account code.