B Law & Tax
27 October 2023

Tax advisor: Extremadura has raised the exempt threshold to 100,000 euros for guarantee-free deferral or installment of debts related to its own taxes

On October 20, 2023, raising the exemption limit to 100,000 euros for providing guarantees in applications for deferral or installment of debts derived from own taxes and other public law revenues in the Autonomous Community of Extremadura.

On October 25, 2023, an order dated October 20, 2023, was published in the Official Gazette of Extremadura, increasing the exemption limit for the obligation to provide guarantees in applications for deferral or installment of debts derived from own taxes and other public law revenues in the Autonomous Community of Extremadura to 100,000 euros. This order came into effect on October 26, 2023, and replaces the previous limit of 30,000 euros set by the order of April 19, 2016, which is now repealed.

According to Article 2 of this order, guarantees will not be required for applications for deferral and installment of debts referred to in the previous article when their total amount does not exceed 100,000 euros and they are in the voluntary and executive payment period. However, in the case of debts in the executive period, restrictions on the assets and rights of the debtor at the time of application will be maintained.

It is worth noting that the collection of transferred taxes whose management belongs to the Autonomous Community of Extremadura will be subject to the regulations established by the General State Administration. Requests for deferral and installment that are in progress at the time of the entry into force of this order will continue to be governed by the regulations in effect on the date of submission.

At the national level, Order HFP/311/2023 of March 28 established an exemption limit of 50,000 euros for the obligation to provide guarantees in applications for deferral or installment of public law debts managed by the State Tax Administration Agency and the bodies and entities of the state public treasury. Subsequently, Order HFP/583/2023 of June 7 extended this exemption limit of 50,000 euros to applications for deferral or installment of debts derived from transferred taxes whose collection management belongs to the autonomous communities.

As a result, several autonomous communities have raised the limit to 50,000 euros for debts derived from their own taxes and other public law revenues, following this regulatory change. This includes Catalonia, Galicia, La Rioja, Andalusia, and the Canary Islands.

 

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