Procedure for suspending the payment of personal income tax debt without late payment interest
Regulations: Art. 97.6 Law Personal Income Tax and 62.1 Regulation Personal Income Tax
Marriages not legally separated who choose to pay taxes individually and in which one of the declarations results in payment and the other with the right to a refund, may benefit from this procedure through which the taxpayer whose declaration is positive can request the suspension of the payment of your tax debt, without late payment interest, in the maximum amount permitted by the amount of the refund resulting from your spouse's declaration, provided that he or she renounces the collection of the same in an amount equal to the amount of the debt whose suspension has been requested by him.
The suspension will be provisional until the Tax Administration recognizes the right to a refund in favor of the spouse and the amount thereof.
Requirements to obtain provisional suspension
The taxpayer whose declaration is to be returned must renounce the collection of the refund up to the amount of the debt whose suspension has been requested by his spouse, also accepting that the amount whose collection he renounces will be applied to the payment of said debt.
Both returns, that of the taxpayer requesting the suspension and that of the spouse who waives the refund, must correspond to the same tax period and must be submitted simultaneously and jointly, within the established period.
None of the spouses may be covered by the tax current account system regulated in articles 138 to 140 of the General Regulation of actions and procedures for tax management and inspection and for the development of common standards for tax application procedures. approved by Royal Decree 1065/2007, of July 27 ( BOE of September 5).
Both spouses must be up to date with the payment of their tax obligations, in the terms provided in article 18 of the Regulation of Law 38/2003, of November 17, General of Subsidies, approved by Royal Decree 887/2006, of July 21 ( BOE of July 25).
How to request suspension
To request the suspension, the spouse whose declaration is to be entered must complete and sign the corresponding section of their declaration. Additionally, when filling out the entry document (form 100), you must mark with an "X" the box  of the "Summary of the declaration".
Likewise, the spouse whose declaration is to be returned must complete and sign the corresponding section of their declaration, and must also mark with an "X" the box  of the "Summary of the declaration" section of your income or return document (form 100).
Possibility of direct debit payment of the part of tax debt not suspended
If the positive result of the declaration is greater than the amount for which suspension is requested, the payment of the excess may be divided into two installments, 60 and 40 percent, respectively, and the payment of each of said installments may also be direct debited into the account. in accordance with the general procedure established in the previous section for the payment of Personal Income Tax .
Effects of inappropriate suspension requests
When the suspension is not appropriate because the aforementioned requirements are not met, the Administration will carry out a provisional settlement to the taxpayer who requested it for the amount of the debt that is the subject of the request together with the late payment interest calculated from the date of expiration of the period established to present the declaration until the date of the aforementioned provisional liquidation.
Effects on the suspended debt of the recognition of the right to return in favor of the spouse
If the refund recognized is equal to the suspended debt, it will be completely extinguished, as will the right to refund.
If the recognized refund is greater than the suspended debt, it will be declared completely extinguished and the Administration will proceed to return the difference between both amounts.
If the recognized refund is less than the suspended debt, it will be declared extinguished in the concurrent part, with the Administration carrying out provisional liquidation to the spouse who requested the suspension for the amount of the difference along with the late payment interest calculated from the expiration date of the term. established to present the declaration until the date of the aforementioned provisional liquidation.
Important: By express legal provision, it will be considered that there is no lucrative transfer for tax purposes between the spouses for the amount that, from the return of one of them, is applied to the payment of the other's debt.