FAQs

This is a deferral with a single payment after 24 months , counting from the end of the deadline for filing the corresponding declaration.

No late payment interest will be charged during the first 6 months without the need for collateral.

• Taxpayers who do not carry out economic activities.

• Taxpayers who carry out economic activities whose volume of operations in 2023 did not exceed 6,010,121.04 euros (including groups with the same limit on volume of operations for all entities that comprise them).

That, as of October 28, 2024 they had their tax domicile, or operating establishment, or properties declared to be related to the activity, in any of the municipalities affected by the DANA .

For all those derived from declarations-settlements and self-assessments whose submission and payment deadline ends between October 28, 2024 and January 30, 2025, both inclusive.

Included in the above are also the following tax debts:

• Those corresponding to tax obligations that must be fulfilled by the withholding agent or the person required to make payments on account (withholdings and payments on account).

• Those derived from taxes that must be legally passed on (example: VAT ).

• Those corresponding to tax obligations that must be fulfilled by the person obliged to make payments in instalments of Corporation Tax.

The limit of 50,000 euros will be met. ## For the purposes of determining the amount of debt indicated, at the time of the application, both the debts to which the application itself refers and other debts of the same debtor for which the deferral or fractioning has been requested and not resolved, as well as the amount of the outstanding payments of the deferred or fractioned debts, unless they are duly guaranteed, will be accumulated.