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Form 100. Personal Income Tax Return 2019

3.3.5.1.Provisional suspension of debt collection

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

In this way, a married taxpayer (not legally separated) who is required to file a personal income tax return and whose self-assessment results in a payment, may, at the time of filing his or her return, request the suspension of payment of the tax debt, without late payment interest, in an amount equal to or less than the refund to which his or her spouse is entitled for this same tax.

Conditions for applying this procedure

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

  • The taxpayer must be married and not legally separated and obliged to file an income tax return, whose self-assessment results in payment.

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

  • The taxpayer and the spouse must expressly request to be subject to this income suspension procedure at the time of filing the declaration.

Requirements for obtaining provisional suspension

The request for suspension of the payment of the tax debt will determine the precautionary suspension of the payment until the right to a refund is recognized in favor of the other spouse, provided that the following requirements are met:

  1. The spouse whose self-assessment results in a refund must:

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

    • Agree that the amount you waive will be applied to the payment of said debt.

      It will be considered that there is no profitable transfer for tax purposes between the spouses due to the waiver of the return by one of them for its application to the payment of the debt of the other.

  2. The debt for which suspension is requested and the intended refund must correspond to the same tax period.

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

  4. Neither spouse may be covered by the tax current account system.

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