Non-payment of deferred debt

If the Tax Office grants a deferral and installment payment of a tax debt and the taxpayer does not make the payment of any of the installments within the initially granted period, the Tax Office will respect the payment deadlines agreed for the rest of the pending installments. .

Therefore, initially, it will only send a payment enforcement order claiming the unpaid installment. Afterwards, everything will depend on whether the affected party complies with the enforcement order:

• If the pending installment is paid within the deadline granted in the enforcement order, the Tax Office will only demand a surcharge of 10% (5% if the payment is made before receiving the notification), and the rest of the debt will not be affected.
• If the unpaid installment is not paid within that period, the Tax Office will demand its payment with a surcharge of 20% and late payment interest. Additionally, it will cancel the entire installment initially granted. That is, it will demand the immediate payment of the total outstanding debt.

This latter scenario applies to deferrals without guarantees, or to deferrals with guarantees covering the total deferred debt. If independent guarantees are provided for each of the deferred installments and the first enforcement order for the unpaid installment is not complied with, the Tax Office can only demand the immediate payment of the remaining installments covered by the same guarantee as the unpaid installment. . The rest of the installments, covered by other guarantees, will continue with the agreed maturity.

 

Consult with our professionals in which cases deferrals and installment payments can be requested, as well as the best way to provide the guarantees required by the Tax Office.