3.3.5.2. Suspension request

This procedure can only be chosen when the result of the declaration of one of the spouses in the family unit is a positive amount (to be paid) and, at the same time, the result of the declaration of the other spouse is a negative amount (to be returned).

When the taxpayer wishes to avail himself of the procedure for suspending payment of the tax debt, he must mark box 7 in the section for the Payment or Refund Document of his declaration (last page of the declaration), or Section P "Request for suspension of payment of a spouse/Renunciation by the other spouse to collect the refund" on page 24 of the declaration.

Once the application is submitted by one of the spouses, the program transfers the application to the other spouse in such a way that the amount to be paid from the positive declaration will be reduced to the maximum allowed by the result to be returned from the other declaration, which will consequently be reduced by the same amount.

The programme does not allow this procedure for suspending income in the case of supplementary declarations.

It is important that the spouse who waives, either totally or partially, the effective collection of his/her refund indicates in the declaration the IBAN code of the account where he/she would like to receive the refund to which he/she may eventually be entitled as a result of subsequent checks carried out by the tax authorities.