View and manage deferment applications by social partners

The consultation and management of requests for deferral, fractionation or recognition of debt is only enabled for the holder or for a third party who is authorized to carry out said procedure. Therefore, a social partner can only manage deferrals for their clients if they authorize them to do so.

The powers of attorney that allow the management of deferrals are the general power of attorney GRALLEY58 or the specific power of attorney RB01011 (management of deferrals). Registering a power of attorney online allows you to authorize a third party (natural or legal person) to carry out, with their own electronic certificate, any of the procedures and actions in tax matters authorized for this purpose on behalf of the principal.

The principal may be a natural person, a legal person, or a person lacking legal personality. It is the grantor 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/she may request authorizations and revocations for his/her representatives by appearing in person before the Administrations or Delegations of the AEAT attaching the corresponding "Power of attorney templates for online procedures".

The power of attorney can also be made through a public document or a 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 already submitted, the authorized person must access the link "Manage deferrals as Representative" in the list of procedures for deferral and fractioning of debts on the Web.

Enter the NIF of the principal or representative and click on "Search". A list of all deferral requests made by that taxpayer will be displayed.

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 address management" and "Direct debit management".

To change the account number for the deferral of the direct debit, you must access "Direct Debit Management" and provide the new bank account code.