Payment facilities

• Two instructions from the Collection Area, together with the increase to 50,000 euros by Ministerial Order of the limit exempt from guarantees, will benefit more than 750,000 taxpayers
• The granting of automated deferrals will be resolved at the time of the request with maximum terms of 24 months for natural persons and 12 for legal entities, double that until now.
• The maximum deadlines for applications with bank guarantee go from 36 to 60 months, and with unencumbered urban properties they go from 24 to 36 months.
• All modifications will go into effect for applications submitted after April 15

April 5, 2023 .- The Tax Agency will make debt payment deferrals more flexible to facilitate taxpayer liquidity. The combination of the Ministerial Order that extends the limit exempt from providing guarantees from 30,000 to 50,000 euros and two instructions that develop the scheme to be applied from now on will allow more payment terms to be offered to taxpayers in a wide range of situations.

The potential beneficiaries of these measures, estimated at more than 750,000 taxpayers, are natural and legal persons in general. The new rules for postponements will apply for applications submitted on or after April 15, the date of entry into force of the Ministerial Order.

Double the maximum deadline for automated requests

The new deferral instruction significantly extends the maximum payment terms for automated processing requests, which are exempt from providing guarantees. For natural persons, the maximum terms increase from 12 to 24 months, and for legal entities they go from 6 to 12 months.

At the same time, by expanding the scope of application of the automated system with exemption from guarantees from 30,000 to 50,000 euros, there will be many more cases in which the taxpayer will be able to benefit from an almost instantaneous granting of their deferral, thus minimizing the indirect costs of processing for the citizen.

After the request through the 'app' or the electronic headquarters of the Tax Agency, the file is resolved in a matter of seconds. If the applicant has subscribed to the Agency's notification system, an immediate notification is sent with the resolution of the request via 'push' notification in the 'app' itself, by email to the address provided or by SMS to mobile phone number you provide.

Other improvements

The flexibility of deadlines also applies to cases of postponement requests exceeding 50,000 euros and which, therefore, require the provision of guarantees. Thus, for cases in which a bank guarantee or surety insurance is provided, the maximum terms increase from 36 to 60 months, while if the guarantee provided is an unencumbered urban property, the maximum terms increase from 24 to 36 months.

With the same objective of gaining flexibility, the limit for exceptional cases in which the established general maximum periods can be exceeded is extended from 48 to 60 months, with prior authorization.

In turn, it will be permitted to accept as collateral urban real estate that does have previous charges when, discounting those charges, the amount exceeds 115% of the debt. In the prior investigation, in general, these assets were not accepted as collateral.

The instruction on postponement guarantees also incorporates the novelty that the guarantee provided by a main debtor, if it is sufficient, equally benefits those declared responsible for derivations of liability and those co-obliged to pay the debt.