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Form 100. Personal Income Tax Return Declaration 2017

3.4.1. Provisional suspension of entry

Once the amount of the differential fee has been determined, if there is an amount to be paid, there is the possibility of requesting the initiation of a procedure to suspend the payment of the tax debt by applying the refund to which the spouse is entitled.

In this way, the married taxpayer (and not legally separated) who is required to file a personal income tax return and whose self-assessment is payable, may, at the time of filing his or her return, request the suspension of the payment of the tax debt, without interest. of delay, in an amount equal to or less than the refund to which your spouse is entitled for this same Tax.

CONDITIONS TO APPLY THIS PROCEDURE

In order to apply this procedure for suspending tax debt income, the following conditions must be met:

  • It must be a married and not separated taxpayer legally obliged to file a personal income tax return, whose self-assessment is payable.

  • The spouse must submit a declaration with results to be returned.

  • The taxpayer and spouse must expressly request to benefit from this income suspension procedure at the time of filing the return.

REQUIREMENTS TO OBTAIN PROVISIONAL SUSPENSION

The request for suspension of the income of the tax debt will determine the precautionary suspension of the income until the right to refund is recognized in favor of the other spouse, provided that the following requirements are met:

  1. The spouse whose self-assessment is to be returned must:

    • Waive the collection of the refund up to the amount of the debt whose suspension has been requested.

    • Accept that the amount you renounce is applied to the payment of said debt.

      It will be considered that there is no lucrative transfer for tax purposes between the spouses due to the waiver of the return of one of them for application to the payment of the debt of the other.

  2. The debt whose suspension is requested and the intended refund must correspond to the same tax period.

  3. Both self-assessments must be submitted simultaneously within the general deadline for filing returns.

  4. Neither spouse may be covered by the tax current account system.

  5. Spouses must be up to date with the payment of their tax obligations.

RECOGNITION OF THE ERD TO RETURN IN FAVOR OF THE OTHER SPOUSE

When the request for suspension meets the indicated requirements, the effects of the recognition of the right to refund with respect to the debt whose suspension has been requested are the following:

  1. If the recognized refund were equal to the debt:

    • The debt will be extinguished.

    • Likewise, the right to a refund will be extinguished.

  2. If the recognized refund was greater than the debt:

    • The debt will be extinguished.

    • The Administration will proceed to return the difference between both amounts.

  3. If the recognized refund was less than the debt:

    • The debt will be declared extinguished in the concurrent part.

    • The Tax Administration will carry out a provisional settlement to the taxpayer who requested the suspension for the difference.

    • Default interest calculated from the expiration date of the period established to submit self-assessment until the date of settlement will be required.

INAPPROPRIENCE OF DEBT SUSPENSION

When suspension is not appropriate because the aforementioned requirements are not met:

  • The Administration will carry out provisional liquidation to the taxpayer who requested the suspension for the amount of the debt object of the request.

  • In addition, late payment interest will be required calculated from the expiration date of the period established to submit self-assessment until the date of settlement.