Debt deferral and installment payments

Request for deferrals and installments

Debts, both in the voluntary period, as During the period for filing of self-assessment , or in the enforcement stage, whose collection management corresponds to the Tax Agency (except for debts derived from crimes against the Public Treasury; civil liability and fines whose competence would be the court), they may be deferred or paid in installments, upon application of the tax, when their economic and financial situation prevents them, temporarily, from making the payment within the established terms .

Applications for deferral of debts may be submitted on your own behalf, as a social collaborator or as an agent to carry out this procedure.

To access the submission of the deferral request, it is necessary to have an electronic certificate, electronic DNI , Cl@ve or eIDAS .

Access with Cl@ve only allows you to process your own debts. If you access as the person required to submit the application, either with an electronic certificate, DNIe , eIDAS or Cl@ve , the following screen will be displayed for "Accept".

If you are accessing as a social collaborator or have a power of attorney, fill in the box for NIF of the person obliged to request deferral/partition payment and click "Accept".

In one submission, it is possible to manage the request for up to 5 debts by filling in the settlement code (code that begins with the letter A followed by 16 numbers) in the "Debt..." box. If you have pending notifications, you must first make an inquiry so that the debts are charged automatically. If your debts are automatically charged, select the ones you want to process and click "Accept".

The requested information is: settlement key, amount, type of guarantees (if necessary), details of the direct debit bank account, number of installments, frequency, date of the first installment and reason for the request.

The payment method is direct debit, except for NIF that begin with the letters E, H and U, for these NIF leave the bank account details blank.

The date of the first installment will be the 5th or 20th of the month corresponding to the expiration of the term or fraction or the next business day. Press "Sign Send".

Furthermore, according to Order HFP/387/2023, of April 18, direct debit is permitted in accounts of entities that are not collaborators in the state collection management, provided that they are within the Single Euro Payments Area (SEPA). If this is the case, select the corresponding option in the direct debit details.

Finally, confirmation of the application for deferral or installment payment is obtained.

Once the application has been submitted, it is necessary to wait for the deferral to be processed.

The tax who has submitted a application for deferral of a debt can consult the deferral application document and the processing status it is in by accessing the option "Management of deferrals as a Taxpayer...".

If the deferral application for has been submitted for a third party, you will only be able to view and download the deferral application document if you have a specific representation for this purpose or have a power of attorney from the obligated party and access the option "Deferral Management as Representative...".