Debt deferral and installment payments

Denomination

Debt deferral and installment payments

Procedure type

Taxation

Subject

Taxes

Purpose

Request, processing, resolution and notification of the deferral and installment files granted to the person obliged to pay when his economic-financial situation temporarily prevents him from making the payment within the established deadlines. Debts, whether in the voluntary or executive period, may be deferred or divided in the terms established by regulation, upon request of the taxpayer, when their economic-financial situation prevents them, temporarily, from making the payment within the established deadlines. Tax debts whose levy is made through stamped bills may not be deferred or divided into installments. Nor may debts corresponding to tax obligations that must be met by the withholder or the person obliged to make payments on account be deferred or divided into installments, except in the cases and conditions provided for in the tax regulations.

Responsible body

State Revenue Office

Start form

interested

Applicant: Company - Citizen

Place for presentation

Telematics.

Associates.

AEAT offices.

Post Offices.

Other places contemplated in article 16 of Law 39/2015.

Documentation

The requested documentation must be attached to the request for postponement or division.

Phases of the procedure/service

Start: Requests for postponement or division will be directed to the competent body for processing within the following deadlines: a) Debts that are in the voluntary period of payment or submission of the corresponding self-assessments: within the period set for payment in article 62.1, 2 and 3 of Law 58/2003, of December 17, General Tax, or in the specific regulations. For these purposes, in the case of debts resulting from self-assessments submitted after the deadline, it will only be understood that the application is submitted in the voluntary period when the request for postponement or installment is submitted together with the late self-assessment. b) Debts that are in the executive period: at any time prior to notification of the agreement to dispose of the assets. The request for postponement or division must be accompanied by: a) Commitment of joint guarantee from a credit institution or mutual guarantee company or surety insurance certificate, or the required documentation, depending on the type of guarantee offered. b) If applicable, the documents that prove the representation and the place indicated for notification purposes. c) Any other documents or supporting documents that you deem appropriate. In particular, the existence of economic-financial difficulties that temporarily prevent you from making the payment within the established period must be justified. d) If the tax debt whose deferral or installment is requested has been determined through self-assessment, the official form thereof, 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) If applicable, request for compensation during the validity of the postponement or fractionation with the credits that may be recognized in your favor during the same period of time without prejudice to the provisions of article 52.2, second paragraph. If the application does not meet the requirements established in the regulations or the documents mentioned in the previous sections are not accompanied, the body competent for processing the postponement or division will require the applicant to, within a period of 10 days from the following upon notification of the request, correct the defect or provide the documents indicating that, if the request is not met within the established period, the application will be considered not submitted and will be archived without further processing.

Procedure: The body competent for the processing will examine and evaluate the lack of liquidity and the capacity to generate resources and will assess the sufficiency and suitability of the guarantees, or, in the case of a request for waiver of guarantee, will verify the concurrence of the precise conditions to obtain it. During the processing of the application, the debtor must pay the installment, fraction or fractions proposed therein.

Termination and execution: Resolutions granting payment deferrals or installments will specify the customer account code number, if applicable, and the identification data of the credit institution that is to charge the account, the payment terms and other conditions of the agreement. The resolution may indicate deadlines and conditions other than those requested. For execution, if the agreement is breached, the enforcement procedure will begin or continue, in whole or in part of the debt, depending on the time of request and the extent of the guarantee provided.

Forms

Electronic processing

Resolution deadline

6 months

Resolution body

State Revenue Office

Resources

Replacement: Term: One month. Optionally, before the office from which the administrative act to be appealed comes from, stating that no economic-administrative claim has been filed against it.

Economic-administrative claim: Term: One month from the day following the notification of the contested act or the day on which the procedure or the prior appeal for reconsideration can be understood to have been resolved. It will be directed to the administrative body that issued the claimable act.

Identification system

Electronic DNI, Electronic certificate, Others, PIN code

Interactivity level

Level 4: Electronic processing