The limit exempt from the obligation to provide a guarantee in applications for deferral or installment payment is raised
Order HFP/311/2023, of March 28, has been published, raising this exempt limit from 30,000 to 50,000 euros. This Order will enter into force on April 15, 2023. Applications for deferral and installment payments that are being processed when this order comes into force will continue to be governed by the provisions of the regulations in force on the date of submission of the corresponding application.
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.