4.1.5. Support for paying tax liabilities
Payment by phone
The amount of income carried out by telephone means amounted to 36.4 million euros in fiscal year 2022. When assessing this information, it must be taken into consideration that the possibility of payment by telephone is limited to certain administrative settlements in which the debtor is a natural person, and provided that the payment is made by the debit procedure. straight. Thus, if it is considered that the amount of income from telephone means in 2021 amounted to approximately 24 million euros, in 2022 there has been an increase of 52%, which shows the good reception of the telephone payment system and a great qualitative and quantitative leap in assistance and information to taxpayers in the area of Collection, taking into account that it began in April 2020 and until that moment was unknown to taxpayers.
Payment in financial institutions
In fiscal year 2022, authorization has been granted to a credit institution to act as a collaborator in collection management, with 4 cancellations in the provision of the collaboration service. Thus, as of December 31, 2022, 110 credit institutions were authorized to act as collaborators in collection management.
In this year, the amount collected through collaborating entities has reached 305,904 million euros, which, compared to 2021, represents an increase of 10.4%.
During fiscal year 2022, verification work was carried out on a total of 39 entities, 2 of which were controlled from a comprehensive point of view. Likewise, verifications have been carried out on 3,763 account seizure actions corresponding to 20 entities, in order to verify the results of the obstacles reported by them to the Tax Administration.
Finally, during 2022, 33 late payment interest settlements have been carried out by the Central Control Team of Collaborating Entities for 57 entities due to late payment. The total amount of late payment interest settled amounted to 269,803.69 euros.
Deferment and payment by instalments
Taxpayers can request the deferral and installment of the payment of their debts when there are temporary treasury difficulties that make payment difficult.
In 2022, both the number of requests for payment deferrals and installments has increased, as well as the amount requested compared to 2021. In 2022, 2,278,066 requests for payment deferral or installments have been submitted for an amount of 9,130.15 million euros. That is, 4% more than in 2021 in number and 11% more in 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:
Graph nº 25. Requests for postponements in number. Percentage distribution by amount brackets .
Chart nº 26. Requests for deferrals in amounts. Percentage distribution by amount brackets .
More than 99% of these agreements correspond to debts for an amount less than 30,000, which are subject to computerized management to speed up processing (RAM) and which are, according to current regulations, exempt from providing guarantees.
Regarding payment deferrals and installments resolved in 2022, 2,168,881 agreements have been adopted for a total of 7,445.6 million euros with the meaning and concepts detailed in Table nº 27. Payment deferral and installment agreements (Annex). The tables and charts of the Appendix, referred to below, demonstrate the main magnitudes in this respect:
Table 28. Guarantees in granted deferrals
Chart 29. Evolution of the number of deferment requests
Chart 30. Evolution of the amount of deferrals requested (in millions of euros)