4.1.4. Support for paying tax liabilities

Payment in financial institutions

In 2019, no new authorisations were granted to any credit institution to act as a collaborator in collection management, and there were no cancellations in the presentation of the collaboration service. Thus, as of December 31, 2019, 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 268.748 billion euros, which, compared to 2018, represents an increase of 3 percent.

During the 2019 financial year, audit work was carried out on a total of 56 entities (2 of which were 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 1,874 account seizure actions corresponding to 15 entities.

Finally, during 2019, the Central Control Team of Collaborating Entities has carried out 27 settlements of late payment interest to 33 entities for late payment. The total amount of late payment interest settled was 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, the number of requests for deferral and payment instalments as well as the amount requested increased compared to 2018.

Thus, 1,831,215 applications were submitted for an amount of 7,514.4 million euros, i.e. 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. Deferral requests in number. 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 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.

As regards the deferrals and payment instalments resolved in 2019, 1,732,577 agreements have been adopted for a total of 5,923.1 million euros with the meaning and for the concepts detailed in Table No. 24. Deferral and payment 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 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