Not all debts owed to the Tax Agency require collateral. There are cases in which you can defer tax payments without collateral, provided that certain requirements are met.
We know how difficult it can be to make ends meet when the accounts don’t balance and, on top of that, there is a large payment due to the Tax Agency on the calendar. You don’t always have enough liquidity, and often the bank won’t help with guarantees or lines of credit. In this situation, it is worth remembering that the Tax Agency itself offers some breathing space: deferrals without guarantees.
What does this mean in practice?
It means that your company or you, as a self-employed person, can defer certain tax debts without having to provide guarantees or mortgage assets, which in practice means gaining a little breathing room in your cash flow.
The limit set by law is clear: up to €50,000 can be requested for automatic deferral, without a guarantee. For companies, the maximum term is 12 months; for freelancers, up to 24 months. However, the tax authorities make their calculations: they add up all the outstanding debts that you have already deferred, except those that are guaranteed. If that sum exceeds the limit, you would no longer be eligible for this simpler regime.
Example
Let’s take a specific case: a small construction company, Reformas García, S.L., had to pay VAT for the second quarter of 2025, amounting to approximately €22,000. In addition, it had an ongoing deferral for employee withholdings of €14,000. When requesting a new deferral, the total amounted to €36,000, which was still within the €50,000 limit. Result: The tax authorities accepted the deferral without requesting a guarantee, granting 12 monthly payments of €1,833 each.
However, if the figure had been €52,000, it would have been necessary to enter another, more demanding procedure: providing documentary evidence that there was no way of obtaining a bank guarantee, proving that there were no unencumbered assets available, and presenting a viability plan demonstrating the ability to pay in the future.
Beyond €50,000
When the debt exceeds this amount, the tax authorities do not close the door, but they do ask for much more: balance sheets for the last three years, income statements, and even an audit report, if available. Above all, they require a viability plan showing that the lack of liquidity is temporary and that the deadlines can be met. This is where the help of a consultant is usually key, because the arguments and documentation must be well prepared.
Why it is important to manage it well
A poorly presented deferral can result in rejection, with the risk of foreclosure proceedings being initiated. And when this happens, the room for maneuvering is drastically reduced. On the other hand, a well-planned deferral can be the difference between breathing easily or suffocating financially.
You can contact this professional firm for any questions or clarifications you may have in this regard.
For further information, please consult Tax Advice
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