4.2.4. Support for paying tax liabilities

Payment in financial institutions

During 2017, no other credit institution was granted authorisation to act as a collaborator in tax collection management, and 3 collaborators in this service ceased their involvement. In this regard, on 31 December 2017, 123 credit institutions had authorisation to act as tax collection collaborators.

In this fiscal year, the amount of tax collection through collaborating entities reached 242,504 million euros, which represents a 4.5% increase from 2016.

During 2017, verifications were conducted on a total of 36 entities (one of which was controlled from a comprehensive perspective). Furthermore, in order to verify the results of obstacles reported to the Tax Agency, verifications were conducted relating to 1,404 cases of account embargoes, corresponding with 16 entities.

Finally, during 2017, the Central Team for the Control of Collaborating Institutions performed 20 default interest settlements for 12 entities for payments outside of the deadline. The total amount of default interests settled amounted to 16,034.53 euros.

Deferment and payment by instalments

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

In 2017, both the number of payment deferral and payment in instalments requests, and the total amount requested, decreased in comparison to 2016.

Thus, 1,504,178 requests were made, for a total amount of 6,962.2 million euros, i.e. 9.5% less than in 2016 in terms of the number, and 26% less in terms of the amount.

The tables listed below and contained in the Annex show the distribution of the applications for deferral and splitting according to the amount of the debts:

More than 99% of requests received correspond to debts of less than 30,000 euros, although these represent 68% of the total amount requested. In these deferments, the entry into force of Order HAP/2178/2015 of 9 October, published on 20 October 2015, exempts the debtor of the general obligation of providing proof of the payment when making the application.

In terms of payment deferrals and payment in instalments resolved in 2017, 1,399,568 agreements were made for a total of 5,402.3 million euros, for the purposes and concepts described in the following table:

With respect to the previous year, although the number of payment deferrals and payments in instalments only increased by one percent, going from 88% to 89%, the increase in the amount of these agreements increased by six percent, from 69% in 2016 to 75% in 2017.

The tables and charts of the Appendix, referred to below, demonstrate the main magnitudes in this respect: