Debt deferral and installment payments

Denomination

Debt deferral and installment payments

Procedure type

Taxation

Subject

Taxes

Purpose

Application, processing, resolution and notification of deferral and installment payment procedures granted to the person obliged to pay when his/her economic-financial situation temporarily prevents him/her from making the payment within the established deadlines. Debts, whether in the voluntary or executive period, may be deferred or divided into installments under the terms established by regulation, upon request of the taxpayer, when his/her economic-financial situation temporarily prevents him/her from making payment within the established deadlines. Tax debts collected by means of stamped instruments may not be deferred or paid in installments. Debts corresponding to tax obligations that must be met by the withholding agent or the person required to make advance payments may not 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: Citizen - Company

Place for presentation

Telematics.

Associates.

AEAT offices.

Post Offices.

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

Documentation

The request for deferral or installment payment must be accompanied by the required documentation.

Phases of the procedure/service

Start: Applications for deferral or installment payment shall be addressed to the competent body for processing within the following time periods: Debts that are in the voluntary payment period or in the period of submission of the corresponding self-assessments: within the period established for payment in article 62.1, 2 and 3 of Law 58/2003, of December 17, General Tax Law, or in specific regulations. For these purposes, in the case of debts resulting from self-assessments submitted late, the application will only be deemed to be submitted during the voluntary period when the application for deferral or installment payment is submitted together with the late self-assessment. Debts that are in the enforcement period: at any time prior to notification of the agreement to sell the assets. The request for deferral or installment payment must be accompanied by: Commitment to 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; where applicable, the documents proving representation and the place designated for notification purposes. Any other documents or supporting documents that you consider appropriate, in particular, must justify the existence of economic-financial difficulties that temporarily prevent you from making the payment within the established period. If the tax debt for which deferral or installment payment is requested has been determined by means of a self-assessment, the official form of the same, 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. If applicable, request compensation during the validity of the deferral or installment payment 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 attached, the body competent to process the deferral or installment payment will require the applicant to, within a period of 10 days from the day following notification of the requirement, correct the defect or provide the documents, indicating that, if the requirement is not met within the specified period, the application will be deemed not to have been submitted and will be archived without further action.

Procedure: The competent body for 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 exemption from guarantee, will verify the concurrence of the precise conditions to obtain it. During the processing of the application, the debtor must make the payment of the installment, fraction or fractions proposed therein.

Termination and Execution: Resolutions granting deferrals or payment in instalments shall specify the customer account code number, where applicable, and the identifying details of the credit institution that is to charge the account, the payment terms and other conditions of the agreement. The resolution may specify terms and conditions other than those requested. For enforcement purposes, if the agreement is breached, enforcement proceedings will be initiated or continued, in whole or in part, of the debt, depending on the time of the 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. On a discretionary basis, before the office from which the administrative act to be appealed comes, stating that no economic-administrative claim has been filed against it.

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

Identification system

Electronic ID, Electronic Certificate, Others, PIN Code

Level of interactivity

Level 4: Electronic processing