B Law & Tax
01 March 2023

Tax advisor: The change in the Internal Revenue Service that will allow debts of up to 50,000 euros to be deferred without the need to provide a guarantee

The Tax Agency’s Collection Department will raise the limit of the obligation to provide guarantees in tax debt applications for deferment or installment payments. Thus, thanks to this modification, it will be possible to delay or split the payment of debts up to 50,000 euros, which implies an increase of 20,000 euros. All this can be done without having to give an explanation or have an obligation to provide guarantees or sureties to the prosecutor.

This modification has been carried out due to the ministerial order of the Treasury that will enter into force next April 15, although its entry will be without retroactive effects, which means that it only affects the deferrals as from that date.

In addition, although the amount of debt indicated has not yet been determined, it will be possible to accumulate both the liability to which the request refers and the rest of the obligations of the same debtor that have been requested and have not been resolved.

This rule is made at a time when, due to the economic context, the differences and changes between the sectors of activity and the increase in prices in addition to the lingering effects of the Covid-19 pandemic.

This regulation also includes the requests for deferment and payment in installments of the debts managed by the Tax Agency and by the State Treasury bodies, as well as the State taxes assigned to the Autonomous Communities.

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