How to postpone or divide tax payments? Requirements and conditions.

Tax post and defaults are mechanisms used by taxpayers to deal with their payments within a broader period or in more manageable installments.

The taxpayer may request postponement or payment fractionation of the debts that are in a voluntary or executive period, in the terms set regulations and upon request, When your economic-financial situation prevents you, transiently, make the debt payment.

There are two limits to take into account to make the application:

– If the debt is lower than 30.000 euros, The Tax Agency will not require any guarantee to make the application.

– If the debt exceeds 30.000 euros, The Tax Agency will require:

1. That a solidarity guarantee of credit entity or reciprocal guarantee or certificate of bonding insurance is constituted in its favor.
2. If not possible, Administration admits the constitution of a mortgage guarantee, garment, Personal and solidarity bond or another that is estimated enough.
3. Replacing the previous guarantees, The taxpayer may request from the Tax Agency the adoption of precautionary measures.

The guarantees provided with debts in voluntary period must cover the debt amount, of delay interests and a 25% of the sum of both amounts.

When the debt is in executive period, You must cover the debt amount, The surcharge in executive period, delay interests, more the 5% of the sum of both games.

The presentation of a request for postponement or fractionation in a voluntary period will prevent the start of the executive period, But not the accrual of the interest of delay.

Applications during the executive period may be submitted to the moment in which the Agreement to dispose of the seized assets is notified to the obligatory.

According to the article 65.2 of the General Tax Law, The following tax debts may not be postponed or fractionation:

• Those whose exaction is carried out by means of stamping effects.
• Those corresponding to tax obligations that must comply with the retainer or the one forced to make income on account.
• In case of contest of the taxpayer, those that, According to bankruptcy legislation, have consideration of mass credits.
• The resulting of the execution of decisions to recover state aids regulated in Title VII of this law.
• The resulting of the execution of firm resolutions totally or partially dismissed in an economic-administrative appeal or claim or in a contentious-administrative appeal that have previously been subject to suspension during the processing of said resources or claims.
• Those derived from taxes that must be legally impact unless it is properly justified that the quotas impact have not been effectively paid.
• Those corresponding to tax obligations that must comply with the one obliged to make fractional payments of the Corporation Tax.

In these cases, The administration will not admit applications for postponement or fractionation.

Nevertheless, According to the instruction 1/2017, of 18 January, of the Director of the AEAT Collection Department on Payment and Fractionation Management Management, In the procedure for resolution in the case of automated administrative actions (Faced with the “Ordinary” procedure, that are distinguished by the amount mentioned above) It is necessary to require evidence and documentation that proves the lack of income of the taxes.; therefore, Both circumstances will be presumed accredited with the mere formulation of the application.