Debt deferral and installment payments
Skip information indexRequest for postponements and divisions
Debts, both in the voluntary and executive periods, may be deferred or divided in the terms established by regulation, upon request of the taxpayer, when their economic-financial situation prevents them, temporarily, from making the payment within the established deadlines.
The presentation of debt deferral requests may be made in one's own name, as a social collaborator or representative to carry out this procedure.
To access the submission of the deferral request it is necessary to have an electronic certificate, DNI electronic or Cl@ve .
Access with Cl@ve only allows you to process your own debts. If you access as an obligated person who submits the application, either with an electronic certificate, DNIe or Cl@ve , you will obtain the following screen to "Accept ".
If you access as a social collaborator or have a power of attorney, complete the NIF box of the obligor requesting postponement/partitioning and click "Accept".
In a presentation it is possible to manage the request for up to 5 debts by completing the settlement code (code that begins with the letter A followed by 16 numbers) in the "Debt..." box. Select those you want to process and click, "Accept".
The information requested is: settlement key, amount, type of guarantees (if necessary), direct debit bank account details, number of installments, periodicity, 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 blank bank account details.
The date of the first installment will be the 5th or 20th of the month that corresponds to the expiration of the term or fraction or the immediately following business day.
Once the data has been completed, clicking "Accept" continues with the process.
Furthermore, according to Order HFP/387/2023, of April 18, direct debit is possible in accounts of non-Collaborating entities in the state collection management, as long as they are within the Single Euro Payments Area (SEPA). If this is the case, in the direct debit details select the corresponding option.
On this screen you can "Sign and send" and finally obtain confirmation of the presentation of the deferral.
Once the application has been submitted, it is necessary to wait for the postponement to be processed.
The taxpayer who has submitted the request for a debt deferral can consult the deferral request document and the processing status in which it is located by accessing the option "Management of deferrals as a Tax Obligor or in the processing of " Collection".
If the postponement request has been submitted for a third party, you will only be able to consult and download the postponement request document submitted if you have a specific representation for it or have a power of attorney from the obligated party and access the option "Management of postponement as Representative ..."or in the "Collection" procedures.