B Law & Tax
11 May 2023

Tax advisor: New instructions on tax deferrals and tax instalment payments

The Director of the Tax Agency’s Collection Department has issued two complementary instructions to Order HFP/311/2023, of March 28th, to establish a more flexible scheme for the processing of deferrals and payment by instalments.

The Order aims to extend the amount of the exemption from the obligation to present guarantees required for the granting of payment deferrals and installments, which has now been increased to €50,000. The new Order applies to applications filed as of April 15th, except for customs and state tax debts specified in the eleventh additional provision of Law 16/2022. The instructions establish the requirements to be met by the guarantees provided, as well as the assets that are not suitable to guarantee deferrals or payment by installments. In addition, the maximum payment terms are detailed according to the type of guarantee provided. The maximum duration for payment, established in the corresponding resolution, will depend on the type of guarantee provided. If a bank guarantee or a surety insurance certificate is submitted, the maximum term will be 60 months. If it is guaranteed with unencumbered urban real estate, the maximum term will be 36 months, while, if any other guarantee is provided, the maximum term will be 24 months. In cases of total or partial waiver of the guarantee, the maximum term will be 12 months.

In addition, in exceptional circumstances requiring the express approval of the person in charge of the management of the Collection Department, the maximum term for payment may be extended up to 60 months.

If the suspension or deferral is granted, it will be transferred to the responsible parties and co-obligors without the need for them to provide a guarantee in administrative proceedings. The objective is to facilitate compliance with tax obligations, protect the tax credit and streamline the management of requests for payment deferrals and installments.

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