Debt deferral and installment payments

Deferment and payment by instalments

Taxes payable, both in the voluntary and executive period, can be deferred or arranged into instalments in the terms established in the regulations, provided the taxpayer applies for this, when his/her financial situation renders him/her temporarily unable to meet the payment within the established terms.

Applications for debt deferral may be submitted in your own name, as a social collaborator or as a proxy to carry out this procedure.

In order to access the deferral application form, you must have an electronic certificate, DNI electronic DNI or Cl@ve PIN.

If you access with the Cl@ve PIN you can only process your own debts.If you log in as the obligor submitting the application, either with an electronic certificate, DNIe or Cl@ve PIN, you will get the following screen to "Accept".

If you are accessing as a social collaborator or have a power of attorney, fill in the box at NIF of the obligor requesting deferral/deferral and click "Accept".

In one submission it is possible to manage the request for up to 5 debts by filling in the settlement key (code starting with the letter A followed by 16 numbers) in the box "Debt...".

The information requested is:settlement key, amount, type of collateral (if required), direct debit bank account, number of instalments, frequency, date of first instalment and reason for request.

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

The date of the first instalment will be the 5th or 20th day of the month in which the payment or instalment falls due or the next working day immediately thereafter.

Once you have filled in the data, click on "Accept" to continue with the process.

On this screen you can "Sign and send" and finally get the confirmation of the deferral submission.

Once the request is filed, you must wait for the deferral to be processed

The taxpayer who has submitted a request for deferral of a debt can consult the deferral request document and its processing status by accessing the option "Management of deferrals as a taxpayer" or in the "Collection" procedures.

If the deferral request has been submitted for a third party, you will only be able to consult and download the deferral request document submitted if you have a specific representation for this purpose or if you have a power of attorney from the obligor and access the option "Deferral management as Representative..." or in the "Collection" procedures.