Instructions for submitting, through the Electronic Office of the Tax Agency, applications for deferral of article 27 of Royal Decree-Law 20/2021, of October 5 , by which urgent support measures are adopted for the repair of the damage caused by volcanic eruptions and for the economic and social reconstruction of the island of La Palma.

The Royal Decree-Law 20/2021, of October 5, by which urgent support measures are adopted for the repair of the damage caused by volcanic eruptions and for the economic and social reconstruction of the island of La Palma , contemplates a special deferral of tax debts to which all those taxpayers who have their tax domicile on the island of La Palma (Santa Cruz de Tenerife) can benefit, said territory being classified, by Agreement of the Council of Ministers of September 28, as "Area seriously affected by a civil protection emergency" due to the damage caused by the volcanic eruption in the Montaña Rajada area.

Taxpayers who, pursuant to said Royal Decree-Law, wish to avail themselves of the deferral relaxation measures included therein, must proceed in accordance with the following instructions:

1.- Submit, using the usual procedures, the self-assessment which shows the amounts to be paid that the taxpayer wants to defer, checking, as with any deferral, the option “debt recognition with deferral request”.

Once the self-assessment has been filed, you can process the deferral by clicking on the link to the deferral request that the application offers, following the steps indicated in section 2.3.

If you do not wish to request a deferral at that time, you can submit the request later through the AEAT's E-Office using the option detailed in Section 2.

We remind you that this type of deferral is only admissible for declarations-settlements and self-assessments whose submission and payment deadline ends from October 6, 2021 to January 31, 2022 , both inclusive, and which can only be opted for by taxpayers who have their tax domicile on the island of La Palma (Santa Cruz de Tenerife).

2.- Directly file the request for deferral.

2.1.- You can submit the application from the new electronic office ( https://sede.agenciatributaria.gob.es ), accessing the option “Debts, seizures, embargoes and auctions” / “Pay, defer and consult debts” / “Featured procedures” - “Request deferral or fractionation of debts” .

2.2.- Identification. Access to submit the deferment request requires identification with the electronic certificate, DNIe or Cl@ve PIN of the taxpayer. If you are going to use an electronic certificate or DNI, click on the link "Access with electronic certificate or DNI" and, if you are going to use Cl@ve PIN, enter the DNI or NIE in the corresponding box.

2.3.- Choice of request type: "Request for deferral due to a volcanic eruption on the island of La Palma (Art. 27 del RD-Law 20/2021)". Once identified, you will be shown the types of deferral requests that, in accordance with current regulations, you can apply for at the time of filing.

To make use of this deferral, you must select the option: “Request for postponement of volcanic eruption on the island of La Palma (art. 27 of RD-law 20/2021)” .

When selecting this option, a message will appear indicating that the deferral request is subject to the conditions and benefits of said special deferral, which must be confirmed.

It is very important that you take into account that, if you select an option other than the one indicated, the request will not be processed as a deferral volcanic eruption La Palma island , but will be processed following the legal regime of the option you have selected (For example, if you select the option “Request for deferral or installment payment of art. 65 of Law 58/2003 (LGT) – Ordinary deferral or installment payment”, in no case will you be able to obtain a deferral for 12 months, without accrual of interest for the first three months, and this may even lead to the inadmissibility of the request if the debts requested were of the nature of retention or installment payment).

2.4.- Fill in the fields of the request. Having confirmed the chosen option ("Request for deferral due to a volcanic eruption on the island of La Palma (Art. 27 del RD-Law 20/2021)"), there are no special instructions for submitting the request.

• If you submitted the request directly after filing your self-assessment using the option provided by the application (from section 1), you only need to provide the direct debit details (IBAN number of the bank account from which the payment should be paid by direct debit). The remaining fields ("Type of guarantees offered" and "Payment proposal") shall be filled in without the possibility of being amended.

• If, on the other hand, you submit the request for deferral after the self-assessment has been filed (from section 2), in addition to having to provide the direct debit details, you must provide the settlement code and the amount of the debt to be deferred. The remaining fields ("Type of guarantees offered" and "Payment proposal") shall be filled in without the possibility of being amended.

In any case, as "First Instalment Date" it is stated that: the due date will be the 5th or 20th day of the current month after 12 months have elapsed since the last day of the deadline for filing the self-assessment as provided for in the specific regulations for each tax.

2.5.- Submit the request. Submit the request by clicking on the "Sign and Send" icon. A message will appear confirming that the application has been recorded correctly, as well as indicating the date and time it was made, and you will be able to get proof of submission.

To make it easier to submit the request, a document is provided with the screens that will appear during the application process.