View and manage deferment applications by social partners
The consultation and management of requests for postponement, fractionation or recognition of debt is only enabled for the owner himself or for a third party who is authorized to carry out said procedure. Therefore, a social collaborator will only be able to manage the deferrals of his clients if he is empowered to do so.
The powers that allow the management of postponements are the general power GRALLEY58 or the specific one RB01011 (postponement management). The registration of an online power of attorney allows a third party (natural or legal person) to be empowered so that they can carry out, with their own electronic certificate, any of the tax procedures and actions authorized for this purpose on behalf of the principal.
The principal can be either a natural person or a legal person or without legal personality. It is the principal himself who registers the power of attorney through the application available in the Electronic Office, identifying himself with an electronic certificate or, if he is a natural person, also with Cl@ve.
If the principal does not have a digital certificate, he or she may request authorizations and revocations for his or her representatives by appearing in person before the Administrations or Delegations of the AEAT by attaching the corresponding "Proxy models for telematic procedures."
The power of attorney can also be carried out through a public document or private document with a notarized signature, presented to the State Tax Administration Agency.
Once the power of attorney has been registered, in order to consult or modify a deferral request that has already been submitted, the authorized person must access it from the link "Management of deferrals as Representative" in the list of postponement and debt fractioning procedures on the Website.
Enter the NIF of the principal or representative and click on "Search". A list of all deferral requests made by that taxpayer will be shown.
Click on the code associated with each request to access the available options.
Depending on the processing status, one or both of these two options may appear: "Home management" and "Domiciliation management".
To modify the account number for the deferral direct debit, you must access "Direct Debit Management" and provide the new bank account code.