4.1.4. Support for paying tax liabilities

Payment in financial institutions

In 2019, no new authorizations have been granted to any credit institution so that it can act as a collaborator in the collection management, and there have been no cancellations in the presentation of the collaboration service. In this way, as of December 31, 2019, 119 credit institutions were authorized to act as collaborators in collection management.

In this year, the amount collected through collaborating entities has reached 268,748 million euros, which, compared to 2018, represents an increase of 3 percent.

During fiscal year 2019, verification tasks were carried out on a total of 56 entities (2 of which were controlled from a comprehensive point of view). Likewise, in order to verify the results of the obstacles reported to the Tax Agency, checks were carried out in relation to 1,874 account seizure actions corresponding to 15 entities.

Finally, during 2019, 27 late payment interest settlements were carried out by the Central Control Team of Collaborating Entities to 33 entities due to late payment. The total amount of late payment interest settled amounted to 50,203.33 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 2019, both the number of requests for payment deferrals and installments and the amount requested increased compared to 2018.

Thus, 1,831,215 applications were submitted for an amount of 7,514.4 million euros, that is, 8 percent more than in 2018 in terms of number and 5 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. Postponement requests in number. Percentage distribution by amount brackets . New window

Chart nº 23. Requests for deferrals in amounts. Percentage distribution by amount brackets . New window

More than 99 percent of the requests received correspond to debts of less than 30,000 euros, although these represent 77 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.

Regarding the payment deferrals and installments resolved in 2019, 1,732,577 agreements have been adopted for a total of 5,923.1 million euros with the meaning and concepts detailed in Table nº 24. Payment deferral and installment agreements New window

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

Table nº 25. Guarantees in the deferrals granted New window

Graph nº 26. Evolution of the number of postponement requests New window

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