3.2.8. Support for paying tax liabilities

Payment in financial institutions

In order to facilitate the payment of taxes, tax regulation enables the Tax Agency to authorise credit institutions that request to collaborate in the collection. As of 31 of December 2013, 136 entities had the authorisation to act as collaborators in the tax collection management.

The total amount raised through the collaborating organisations reached 212,586 million euros in 2013, which makes it the most common system of payment.

During the 2013 financial year, certain verification actions have been carried out on roughly 75 entities, 4 of which were controlled from an integral point of view. Likewise, there have been verifications in relation to 1327 attachment of bank accounts corresponding to 12 entities, with the aim of verifying the results of the obstacles reported to the Tax Agency by the entities.

Deferment and payment by instalments

The taxpayers can request the deferral and fractioning of their debts when temporary treasury problems obstruct the payment.

In 2013 the rising trend of the last years has toned down as for number of deferment and payment in instalment requests presented for the first time, the decrease also being outstanding, in the last years, in the required amount.

Thus, 2,067,725 requests were submitted for an amount of 16,354.37 million euros, that is, 6 per cent more than in 2012 in number and 7 per cent less in amount.

The following tables show the distribution of the deferment and fractioning requests distributed by the amount of the debts:

Postponement requests in number
Percentage distribution by amount brackets

Requests for deferral in amount
Percentage distribution by amount brackets

More than 96 per cent of the received requests correspond to debts of less than €18,000, although they are only 35 per cent of the total amount requested. In these deferments, the regulations exempts the debtor of the general obligation of providing proof of the payment.

As for the deferments and payments in instalments resolved, 1,998,907 agreements were made for a total amount of 13,871.5 million euros in 2013.

89 per cent of these agreements corresponded to debts of amounts less than €18,000, which are subject to computerised management to speed up their processing (RAM). The average period of deferment in 2013 was 9 days.

^{(*)Amounts in millions of euros}

^{(*) Amounts in millions of euros}

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