In our legal system, tax credit enjoys special protection that is based, in essence, on the ultimate purpose for which the income obtained by the State is allocated: to serve the general interests and maintain the welfare state. One of the manifestations of such protection is the need to guarantee full payment of the amount due, by granting legally admissible guarantees that must be sufficient both legally and economically, when natural and legal persons, in the legitimate exercise of their rights, choose to defer payment of the amounts due, or choose to file as many appeals and claims as the law makes available to them, in defense of their interests.

The postponement or splitting of the payment of debts of taxpayers who find themselves in temporary economic and financial difficulties has proven to be an effective tool to facilitate compliance with their tax obligations.

Order HFP/311/2023, of March 28, has recently been approved, with a double objective: to increase the amount of the exemption from the obligation to provide the necessary guarantees for the granting of deferrals and payment instalments, and to obtain the suspension of administrative acts that are the subject of appeal and claim, which has gone from the 30,000 euros established in the previous regulations to the current 50,000 euros, and to speed up the procedure for managing these requests by promoting their automated management, which will reduce waiting times and improve the efficiency of the system.

The new Order applies to applications for deferral and payment instalments, submitted since April 15, related to debts arising from public rights managed by the Tax Agency, but there are some exceptions. It does not apply to customs debts regulated by Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 establishing the Union Customs Code, nor to debts and state tax sanctions referred to in the eleventh Additional Provision of Law 16/2022, of September 5, reforming the consolidated text of the Bankruptcy Law.

In addition to the new Order, the Director of the Tax Agency's Collection Department has issued two Instructions establishing a more flexible processing scheme for deferrals and installments. The maximum payment periods have been extended to 24 months for individuals and 12 months for legal entities for applications exempt from providing guarantees when the total amount of outstanding debt exceeds 3,000 euros. In addition, these requests will be processed automatically, which will facilitate the almost instant granting of deferrals to a greater number of taxpayers.

Requests for deferral or payment in instalments for a total outstanding debt amount equal to or less than 3,000 euros will be resolved automatically based on the proposed instalments that the person obliged to pay has indicated in their request and provided that the amount of each of the resulting instalments, excluding interest, is not less than 50 euros.

Applications can be submitted through the Tax Agency's APP or the Electronic Office, and the interested party can obtain the resolution in a short period of time.

For the resolution of deferrals or installments that require the provision of guarantees, the requirements that must be met are established based on the type of guarantee provided. When the guarantee consists of a surety bond, bank guarantee or surety insurance, to serve as such both for the suspension of the execution of the contested acts and for the granting of deferrals and payment installments, they must be established in compliance with the provisions of the applicable tax regulations. Furthermore, the provisions governing the organisation, supervision and solvency of credit institutions and insurance and reinsurance entities, as well as the legal regime of mutual guarantee companies, must be followed to the extent that they are applicable in this area.

Certain assets are detailed which, due to their intrinsic characteristics or the limited possibilities of their execution, do not meet the minimum conditions of economic or legal sufficiency to be admitted as suitable when considering them as a guarantee for deferred or fractional payment. Reference is also made to those assets that, although they may be suitable, allegedly lack a market in the event of an execution and generate a series of problems that must be assessed when determining their degree of legal and economic sufficiency.

The maximum payment terms that will be included in the corresponding resolution will depend on the type of guarantee provided. Thus, when a bank guarantee or surety bond certificate is provided, the maximum term will be 60 months. When the guarantee consists of urban real estate free of encumbrances, the maximum concession period will be 36 months, while when other guarantees are provided, the maximum concession period will be 24 months. In cases of total or partial waiver of guarantee, the maximum period of concession will be 12 months.

In line with the flexibility of deadlines, the maximum concession period is extended to 60 months for those cases in which there are exceptional reasons for exceeding the maximum established periods and which require the express authorization of the person in charge of the Department of Collection.

In the event that the suspension or deferral or payment in instalments is granted to the principal debtor and the corresponding guarantee has been constituted, the effects will be transferred to those responsible and to the rest of those jointly obligated to pay the debt, so that the suspension of the enforceability of the debts included in the request for deferral or payment in instalments submitted by the principal debtor will be agreed without the need for those responsible or jointly obligated to provide a guarantee in an administrative procedure.

In short, it is a set of measures that seek to facilitate compliance with tax obligations, while guaranteeing the protection of tax credit and streamlining the management of requests for deferral or split payment.