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Debt deferral and installment payments

General data

Designation

Debt deferral and installment payments

Type of procedure

Taxation

Subject

Taxes

Object

Application, processing, resolution and notification of requests for deferment and payment in instalments granted to the person liable for payment when their economic-financial situation temporarily prevents them from paying within the established deadlines.Debts, whether in the voluntary or enforced payment period, may be deferred or paid in instalments under the terms established by regulation, at the request of the taxpayer, when their economic-financial situation temporarily prevents them from paying within the established deadlines.Tax debts the exaction of which is carried out by means of stamp duties may not be deferred or paid in instalments.Neither may the debts be deferred or paid in instalments that correspond to obligations to pay taxes that must be fulfilled by the withholder or liable party when making payments on account, except in those cases and under those conditions envisaged in the tax regulations.

Responsible body

Tax Agency

General information on the procedure

Start-up method

interested

Applicant:Citizen - Company

Place of presentation

Telematics.

Collaborating Entities.

AEAT offices.

Post Offices.

Other places referred to in article 16 of Law 39/2015.

Documentation

The deferral or instalments request shall be accompanied by the requested documentation.

Phases of the procedure/service

Home:Deferral or instalments requests shall be addressed to the competent body for processing thereof within the following deadlines:a) Debts within the voluntary payment period or that of submission of the corresponding self-assessments:within the deadline established in Article 62.1, 2 and 3 of General Tax Act 58/2003, of 17 December, or in the specific regulations.For such purpose, in the case of debts resulting from self-assessments submitted outside of the deadline, the request shall only be understood to have been submitted within the voluntary payment period when the deferral or instalments request is submitted together with the untimely self-assessment.b) Debts within the executive period:at any time prior to the notification of the asset transfer agreement.The deferral or instalments request shall be accompanied by:a) Joint and several guarantee undertaking from a credit institution or mutual guarantee society or surety insurance certificate, or the required documentation, depending on the type of guarantee offered.b) Where applicable, the documents proving representation and the place indicated for the purpose of notification.(c) such other documents or supporting evidence as it deems appropriate.In particular, proof must be provided of the existence of economic and financial difficulties temporarily preventing payment within the time limit laid down.d) If the tax debt for which deferral or payment in instalments is requested has been determined by means of a self-assessment, the official tax form, duly completed, unless the interested party is not obliged to present it because it is already in the possession of the Administration;in such case, said party shall indicate filing date and procedure.e) Where applicable, request for compensation during the period of validity of the deferral or instalment with the credits that may be recognised in their favour during the same period of time, without prejudice to the provisions of Article 52.2, second paragraph.If the request does not fulfil the requirements established in the regulations or the documents mentioned in the preceding sections are not provided, the competent body processing the deferral or payment in instalments shall request the petitioner to, within a period of ten days as of the day following the notification of the request,rectify the defect or provide the documents, indicating that, if the request is not attended within the indicated deadline, the request shall be deemed not submitted and will be filed with no further formality.

Processing:The competent body processing the request will examine and evaluate the lack of liquidity and capacity to generate resources and will evaluate the sufficiency and suitability of the guarantees or, in the event of request for dispensation from providing a guarantee, will verify the concurrence of the precise conditions for obtaining it.During the request procedure, the debtor shall make payment of the instalment, fraction or fractions proposed therein.

Termination and enforcement:Those rulings granting payment deferrals or payment in instalments shall specify the customer account code number, where applicable, and the identification data of the credit institution that will debit the account, the payment deadlines and other conditions of the agreement.The ruling may indicate different deadlines and conditions to those requested.For enforcement, if the agreement is not honoured, enforcement proceedings will be initiated or continued for all or part of the debt, depending on the time of application and the extent of the security provided.

Forms

Electronic processing

Resolution deadline

6 Months

Resolution body

Tax Agency

Resources

Replenishment:Deadline:One month.Optional, with the office that made the administrative decision to be appealed, stating that no economic-administrative claim has been lodged against it.

Economic-administrative claim:Deadline:One month from the day following the date of the decision to be appealed or the date on which the foregoing request for reconsideration was denied.It will be addressed to the administrative body that made the appealable decision.

Information linked to e-processing

Identification system

Electronic ID card, Electronic certificate, Others, PIN key

Level of interactivity

Level 4:Electronic processing

Regulations

Basic Regulations