4.1.4. Support for paying tax liabilities

Payment in financial institutions

In 2018, a credit institution was granted authorization to act as a collaborator in collection management, although 5 cancellations of the collaboration service were also made. Thus, as of December 31, 2018, 119 credit institutions were authorized to act as collaborators in tax collection management.

In this financial year, the amount collected through collaborating entities has reached 260.881 billion euros, which, compared to 2017, represents an increase of 7.6 percent.

During the 2018 financial year, audits were carried out on a total of 47 entities (one of which was audited from a comprehensive perspective). In addition, in order to verify the results of the obstacles reported to the Tax Agency, checks were carried out in relation to 1,680 account seizure actions corresponding to 15 entities.

Finally, during 2018, the Central Control Team of Collaborating Entities has carried out 43 settlements of late payment interest to 33 entities for late payment. The total amount of late payment interest settled was 305,688.88 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 2018, the number of requests for deferral and payment instalments as well as the amount requested increased compared to 2017.

Thus, 1,698,903 applications were submitted for an amount of 7,149.3 million euros, that is, 12.9 percent more than in 2017 in terms of number and 2.7 percent more in terms of 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:

Chart No. 22. Number of deferral requests. Percentage distribution by amount range>New window

Chart No. 23. Requests for deferrals in amount. Percentage distribution by amount ranges New window

More than 99 percent of the applications received correspond to debts of less than 30,000 euros, although these represent 74.4 percent 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.

As regards the deferrals and payment instalments resolved in 2018, 1,588,205 agreements have been adopted for a total of 5,396.5 million euros with the meaning and for the concepts detailed in Table No. 24. Deferral and payment installment agreements New window . The tables and charts of the Appendix, referred to below, demonstrate the main magnitudes in this respect:

Table No. 25. Guarantees on the deferrals granted New window

Chart No. 26. Evolution of the number of deferral requests New window

Chart No. 27. Evolution of the amount of deferrals requested (in millions of euros) New window