Tax Advisor: Flexibility of the Tax Agency in deferrals to facilitate the taxpayer’s liquidity

The BOE publishes Order HFP/311/2023, dated March 28^th, with effect from April 15^th, thus including two instructions:

– Instruction 1/2023, of the Director of the Collection Department of the State Tax Agency, specifying the guarantees required to grant payment deferrals and to suspend administrative acts.

– Instruction 2/2023, of the Director of the Collection Department of the State Tax Agency, on the management of payment instalments and deferrals.

These instructions will grant greater flexibility in the fractioning and deferral of payment of debts for those citizens who need it. It is worth mentioning the increase in the terms of concession; the automatic processing of deferrals of up to 50,000 euros, which can be carried out in just a few seconds; and numerous possibilities for the construction of guarantees in instalments or deferrals of more than 50,000 euros that require the constitution of guarantees.

B Law & Tax International Tax & Legal Advisors.

 https://www.blaw.es/

“En B LAW&TAX somos especialistas en asesoramiento fiscal internacional tanto a empresas como para particulares. Si desea ampliar la presente información, estaremos encantados de poder atenderle en el 917817194 o en info@blaw.es”