Debts, both in voluntary and executive periods, may be postponed or divided in the terms established by regulation, upon request of the taxpayer, when your economic-financial situation temporarily prevents you from making the payment within the established deadlines.
To process a debt deferral over the Internet, access the option "Debt deferral and splitting" located in the "Outstanding procedures" section of the Electronic Office. You can also access from "Collection" in the section "All procedures" to "Postponements and subdivisions", in Electronic Headquarters.
The information requested is: settlement code, amount, type of guarantees (if necessary), direct debit bank account, number of installments, periodicity, date of the first installment and reason for the request. While on the other hand, the means of payment is direct debit, except for NIFs that begin with the letters E, H and U. For these NIFs, leave the bank account details blank. The date of the first term will be the 5th or 20th of the month that corresponds to the expiration of the term or fraction or the immediately following business. Once the data has been filled in, click on "Accept".
Tax payments: postponements
Surely you are considering at this time what taxes can be deferred from now on. Well, among the taxes that can be deferred are the liquidations quarterly for personal income tax or VAT, the annual and even previous debts that we may have with the Administration.
Regarding the annual income tax return, it has its own payment terms and allows deferral in 2 payments. But it must be taken into account that the installment payments of this tax cannot be postponed. While on the other hand, Personal income tax withholdings cannot be deferred, although in exceptional cases it has been allowed.
The time comes when you know what are the main requirements that you must meet to make these accounting movements in your savings account. First of all, in order to request a postponement it is necessary to show that we are experiencing financial difficulties. So that in this way we can justify said postponement.
On the other hand, you must bear in mind that all the self-employed can request the deferral of payments with the Administration, whether they are taxed by personal income tax or those who are taxed by Corporation Tax. Therefore, when can I request the postponement? In that sense, requests for postponement can be made both in the voluntary settlement period of taxes as in the executive period. It should be noted that once we are in the seizure phase, it is no longer possible to request postponements, although we can negotiate how the payment will be made.
What deadlines do you have to carry out?
If you have an electronic certificate or cl @ ve PIN system, you can submit the deferral request through the Tax Agency website. If you cannot carry out the electronic processing, you can also submit the application in person at the offices that correspond to you. Regarding the taxes that correspond to the Autonomous Communities, it is necessary to submit the request to the corresponding Administration.
In any case, it is always necessary to submit an application for each tax. In it, you must specify the amount of the debt, the reason for requesting the postponement and a payment schedule. If the debt is less than 30.000 euros It is not necessary to provide guarantees and the deferral is granted automatically. But if the debt is greater than 30.000 euros, it is necessary to have a guarantee, mortgage guarantee or surety insurance. It is necessary to provide evidence, for example of non-payments and collection attempts in the case of VAT.
Payment calendar
In another order things, it is necessary to emphasize that the Administration establishes a term of 12 months for debt deferrals in the self-employed and 6 months for SMEs. With regard to this aspect, the payment calendar that we propose can be approved or rejected. The Treasury can propose an alternative calendar to approve the subdivision. And if it is rejected, payment of the total debt will be received that will have to be paid within the established period.
In any case, if we do not pay a payment, the Treasury will send us a notification to settle the unpaid installment. In this case, the amount will increase by around 20% corresponding to the mandatory surcharge, but if it is paid within the established period, the surcharge will be reduced.
While on the other hand, if the payments are not made, the Treasury will cancel the postponement and initiate the enforcement procedure, with the possibility of executing embargoes.
Other taxes to declare
On the other hand, the fiscal calendar for the last quarter of the year indicates other dates in which taxpayers have to pay other taxes. It is the case of the income and companies that will have as the terms provided in these specific cases. It is intended for withholdings and income on account of income from work, economic activities, prizes and certain imputations of income, gains from transmissions or reimbursements of shares and participations of collective investment institutions or forest use of neighbors in public forests and income from leasing of urban real estate and movable capital.
On the other hand, and with regard to the Tax on Economic Activities (Model 840), the taxpayers affected by the payment of this rate must also remember the dates on which they must make the registration, variation and cancellation declarations, and which are the following:
Declaration of discharge: one month from the start of the activity. It is applicable to taxable persons who have been applying any of the exemptions established in the tax and no longer meet the conditions required for its application, and which will be carried out during the month of December prior to the year in which the taxable person is obliged.
Variation declaration: one month from the date on which the circumstance that caused the variation occurred.
Declaration of withdrawal: one month from the date the termination occurred. For taxpayers who agree to the application of any of the exemptions established therein, and, which is applied during the month of December prior to the year in which the taxpayer is exempted from paying this tax.
Invitation to delay debts
The Association of Tax Advisors (Aedaf) has recently asked the Tax Agency to allow the deferral of personal income tax debts in the current economic scenario and taking into account that the number of taxpayers who, due to treasury problems, will request said deferral in the next dates. As a consequence, the tax advisers show that the postponement of the payment, of all or part, of the tax debt is a practice that has been accepted by the Tax Agency for those taxpayers who had financial problems.
In the current economic scenario, they predict, these requests may be significantly increased due to taxpayers' cash flow problems. According to Aedaf, the Tax Agency argues that the personal income tax regulation, in its article 62, establishes the possibility of splitting the payment into 60% and 40%, as is currently the case, but does not establish the possibility of postponement.
Payment of declarations
In any case, another aspect that must be addressed at this time is that the payment of the positive returns that are presented online can be made through direct debit, as well as those made and presented in the offices authorized by the Tax Agency and the autonomous communities, also allowing the fractioning of said payment.
The deferred payment on credit cards can be very useful for the interests of its users, basically because it allows you to defer payments by choosing a flexible way of how much you want to pay each month and, thus, arrive with greater relief at the end of the month. Thus, the holder, according to his income, may choose between paying a fixed amount at each maturity or paying a percentage of the amount drawn. In both cases there is usually a minimum, which must be added every month to the household expenses faced by Spanish families and which can raise their debt ratio.
But you also have to keep in mind that these cards have a grace period that can help you better manage your monthly budget. Yes, it is a period of time during which you can make charges in shops, supermarkets and establishments in general with your credit card without charging you commissions for these charges. In a certain way, it can be assimilated to an extension period, where all the charges for the month are accumulated in your account and subsequently charged at the end of the month, without the incorporation of interest on these expenses. They bear some similarity to the loans granted by banks and savings banks for a very limited period of time, usually around one or several months. In order that you do not have tax problems. From the Treasury you can propose an alternative calendar.