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 make the payment of their debts, with the only condition that the debtor is the owner of the account with which the payment is made.
Payment in financial institutions
In 2020, no new authorizations have been granted to any credit institution so that it can act as a collaborator in collection management. During 2020, there have been two declines in the provision of the collaboration service. In this way, as of December 31, 2020, 117 credit institutions were authorized to act as collaborators in collection management.
In this year, the amount collected through collaborating entities has reached 248,502 million euros, which, compared to 2019, represents a decrease of 7.5 percent.
During fiscal year 2020, verification work was carried out on a total of 46 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 2,551 account seizure actions corresponding to 14 entities.
Finally, during 2020, 58 late payment interest settlements were carried out by the Collaborating Entities Control Unit to 57 entities due to late payment. The total amount of late payment interest settled amounted to 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, both the number of requests for payment deferrals and installments and the amount requested increased compared to 2019.
The management of these procedures has been significantly facilitated 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, that is, 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. Postponement requests in number. Percentage distribution by amount brackets . New window
Chart nº 24. 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 76 percent of the total amount requested. In these deferrals, the rule exempts the debtor from the general obligation to provide payment guarantees when making the request.
Regarding the payment deferrals and installments resolved in 2020, 2,497,320 agreements have been adopted for a total of 7,696.5 million euros with the meaning and concepts detailed in Table nº 25. Payment deferral and installment agreements (Annex). New window The tables and graphs in the Annex and referred to below show the main magnitudes in this regard:
Table nº 26. Guarantees in the deferrals granted (Annex) New window
Graph nº 27. Evolution of the number of postponement requests New window
Chart nº 28. Evolution of the amount of deferrals requested (in millions of euros) New window