With effect from April 15, 2023, the Tax Agency makes deferrals more flexible to facilitate taxpayer liquidity
Together with Order HFP/311/2023, of March 28 (BOE 03-31-2023), two Instructions have been issued:
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Instruction 1/2023, of March 31, of the Director of the Collection Department of the State Tax Administration Agency on the guarantees necessary for the granting of payment deferrals and installments, and to obtain the suspension of administrative acts subject to appeal and claim
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Instruction 2/2023, of April 3, of the Director of the Collection Department of the State Tax Administration Agency, on management of payment deferrals and installments
Both instructions, with entry into force on April 15, 2023, will allow greater flexibility in the payment of debts through the figure of payment deferrals and installments to those citizens who need it, as well as the constitution of guarantees. Among other measures, the following should be highlighted:
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Increase in concession terms
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Automated processing of deferrals up to 50,000 euros, whose processing and granting can be carried out in a matter of seconds
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Wide range of possibilities to provide guarantees for deferrals or installments exceeding 50,000 euros that require the creation of guarantees
- Orden HFP/311/2023, de 28 de marzo,
por la que se eleva el límite exento de la obligación de aportar garantía en las solicitudes de aplazamiento o fraccionamiento a 50.000 euros.
- Instruction 1/2023, of March 31, (516 KB - pdf )
of the Director of the Collection Department of the State Tax Administration Agency, on the management of payment deferrals and instalments, and to obtain the lifting of administrative acts subject to appeal and complaint.
- Instruction 2/2023, of April 3, (694 KB - pdf )
of the Director of the Collection Department of the State Tax Administration Agency, on the management of payment deferrals and instalments.