4.1.4. Support for paying tax liabilities
Payment by phone
A notable section in the context of 2020 has been telephone payment, since the Collection Assistance and Information Service through the REC@T telephone service provides the telephone payment service, through which taxpayers can pay their debts, with the only condition that the debtor is the holder of the account with which the payment is made.
Payment in financial institutions
In 2020, no new authorisations were granted to any credit institution to act as a collaborator in tax collection management. During 2020, there have been two cancellations in the provision of the collaboration service. Thus, as of December 31, 2020, 117 credit institutions were authorized to act as collaborators in collection management.
In this financial year, the amount collected through collaborating entities has reached 248.502 billion euros, which, compared to the 2019 financial year, represents a decrease of 7.5 percent.
During the 2020 financial year, audit work was carried out on a total of 46 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 2,551 account seizure actions corresponding to 14 entities.
Finally, during 2020, the Collaborating Entities Control Unit has carried out 58 settlements of late payment interest to 57 entities for late payment. The total amount of late payment interest settled was 901,276.35 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 2020, the number of requests for deferral and payment instalments as well as the amount requested have increased compared to 2019.
The management of these procedures has been made considerably easier by the possibility of carrying them out by telephone through the REC@T telephone service.
Thus, 2,660,807 applications were submitted for an amount of 10,314.7 million euros, i.e. 45 percent more than in 2019 in terms of number and 37 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. 23. Deferral requests in number. Percentage distribution by amount range . New window
Chart No. 24. 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 76 percent of the total amount requested. In these deferrals, the law exempts the debtor from the general obligation to provide payment guarantees when making the request.
Regarding the deferrals and payment installments resolved in 2020, 2,497,320 agreements have been adopted for a total of 7,696.5 million euros with the meaning and for the concepts detailed in Table No. 25. Deferral and installment payment agreements (Annex). New window The main figures in this regard are shown in the tables and graphs in the Annex and referred to below:
Table No. 26. Guarantees on the deferrals granted (Annex) New window
Chart No. 27. Evolution of the number of deferral requests New window
Chart No. 28. Evolution of the amount of deferrals requested (in millions of euros) New window