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Form 100. 2019 Personal Income Tax return

. Provisional debt payment 3.3.5.1.Suspensión

Once the amount of the differential payment has been determined, if it results in an amount to be paid, there is the possibility of requesting the start of a procedure for suspending the deposit of the tax debt by applying the refund to which the spouse is entitled.

Thus, the taxpayer who is married (and not legally separated) who is obliged to file a tax return and whose self-assessment results in you may, at the time of filing your tax return, request the suspension of the payment of the tax debt, without late payment interest, in a amount equal to or less than the refund to which your spouse is entitled for this same Tax.

Conditions for applying this procedure

In order to apply this procedure for suspending the payment of the tax debt, the following conditions must be met:

  • This must be a married and non-separated taxpayer legally obliged to file a tax return for Personal Income Tax, whose self-assessment is payable.

  • The spouse must file a return with the result to be returned.

  • The taxpayer and the spouse must expressly request that they take advantage of this payment suspension procedure while filing the tax return.

Requirements for obtaining the provisional suspension

The request to suspend the deposit of the tax debt will determine the provisional suspension of the deposit until the right to the refund is recognised in favour of the other spouse, provided that the following requirements are met:

  1. The spouse whose self-assessment is to be returned must:

    • Waive the collection of the refund up to the amount of the debt whose suspension has been requested.

    • Accept that the amount to which the waiver is applied to the payment of this debt.

      No gainful transfer shall be considered to exist for tax purposes between spouses for waiving the repayment of one of them for their application to the payment of the other's debt.

  2. The debt whose suspension is requested and the intended repayment must correspond to the same tax period.

  3. Both self-assessments must be submitted simultaneously and jointly within the general period for filing tax returns.

  4. None of the spouses may be subject to the tax checking account system.

  5. Spouses must be up to date with the payment of their tax obligations.

Recognition of the right to reimbursement in favour of the other spouse

When the request for suspension meets the requirements indicated, the effects of the recognition of the right to repayment with respect to the debt whose suspension has been requested are as follows:

  1. If the recognised refund is equal to the debt:

    • The debt will be extinguished.

    • Similarly, the right to the refund will be terminated.

  2. If the recognised refund is higher than the debt:

    • The debt will be extinguished.

    • The Administration will return the difference between both amounts.

  3. If the recognised refund is lower than the debt:

    • The debt will be declared extinguished in the participating party.

    • The Tax Administration will make provisional settlement to the taxpayer who requested the suspension due to the difference.

    • The late payment interest calculated from the maturity date of the period established to file self-assessment until the settlement date will be required.

Origin of the debt suspension

When the suspension does not apply as it does not meet the requirements indicated above:

  • The Administration will make provisional settlement to the taxpayer who requested the suspension for the amount of the debt being requested.

  • In addition, the late payment interest calculated from the maturity date of the established period will be required to file self-assessment until the settlement date.