4.1.5. Support for paying tax liabilities
Payment by phone
The amount of revenue generated by telephone means amounted to 36.4 million euros in the 2022 financial year. When assessing this information, it must be taken into consideration that the possibility of payment by telephone means is limited to certain administrative settlements in which the debtor is a natural person, and provided that the payment is made by direct debit. Thus, if we consider that the amount of income by 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 the taxpayer in the area of Collection, taking into account that it began in April 2020 and until then was unknown to taxpayers.
Payment in financial institutions
In 2022, a credit institution was granted authorization to act as a collaborator in collection management, with 4 cancellations in the provision of the collaboration service having occurred. Thus, as of December 31, 2022, 110 credit institutions were authorized to act as collaborators in tax collection management.
In this financial year, the amount collected through collaborating entities has reached 305,904 million euros, which, compared to the 2021 financial year, represents an increase of 10.4%.
During the 2022 financial year, audit work was carried out on a total of 39 entities, 2 of which were audited from a comprehensive point of view. In addition, 3,763 account seizures corresponding to 20 entities have been checked in order to verify the results of the impediments reported by them to the Tax Authority.
Finally, during 2022, the Central Control Team of Collaborating Entities has carried out 33 settlements of late payment interest to 57 entities for late payment. The total amount of late payment interest settled was 269,803.69 euros.
Deferment and payment by instalments
Taxpayers may request deferral and installment payments of their debts when temporary cash flow difficulties make payment difficult.
In 2022, the number of requests for deferral and payment instalments, as well as the amount requested, has increased compared to 2021. In 2022, 2,278,066 applications were submitted for deferral or payment instalments for an amount of 9,130.15 million euros. That is, 4% more than in 2021 in number and 11% more in value.
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. 25. Deferral requests in number. Percentage distribution by amount range .
Chart No. 26. Deferral requests by amount. Percentage distribution by amount range .
More than 99% of these agreements correspond to debts of less than 30,000 euros, which are subject to computerised management to speed up processing (RAM) and which are exempt from providing guarantees under current regulations.
As regards the deferrals and payment instalments resolved in 2022, 2,168,881 agreements have been adopted for a total of 7,445.6 million euros with the meaning and for the concepts detailed in Table No. 27. Deferral and payment 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)