{"id":9037499,"date":"2024-09-11T08:00:30","date_gmt":"2024-09-11T08:00:30","guid":{"rendered":"https:\/\/www.gremicat.es\/?p=9037499"},"modified":"2024-09-10T08:32:13","modified_gmt":"2024-09-10T08:32:13","slug":"deferment-and-payment-in-installments-of-tax-debts","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/en\/deferment-and-payment-in-installments-of-tax-debts\/","title":{"rendered":"Deferment and payment in installments of tax debts"},"content":{"rendered":"\t\t
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If your company is in a situation that temporarily prevents it from paying a tax debt, you can request deferment and payment in installments (in the case of deferrable debts).<\/span><\/p>

After the payment of the extra payments, you had an important collection to recover your liquidity and to face the payments of the next weeks.\u00a0 But your customer has only paid you a part of what he owes you, committing to pay you the rest in September.<\/span><\/p>

Situations like the one described above are common at this time of the year, and a possible solution is to request a <\/span>deferment\/fractionation<\/b> of the next tax self-assessments.<\/span><\/p>

The summer months are critical for the treasury of many companies, since the payment of the periodic VAT and withholding tax returns, together with the Corporate Income Tax, come together.<\/span><\/p>

Faced with this accumulation of obligations, it is common that both companies and self-employed workers need to look for financing alternatives to meet their fiscal responsibilities. One viable option is the deferral\/fractioning of tax debts offered by the Tax Agency, allowing to defer payments and alleviate the financial burden temporarily.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Deferment and payment in installments<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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The deferral of debts with the Tax Agency makes it possible to delay the payment of a tax debt when the economic-financial situation prevents payments from being made within the established deadlines. This request can be made both in the voluntary and enforceable periods by using an electronic certificate. It is important to note that the filing of a request in the voluntary period will prevent the start of the executive period, although it will not stop the accrual of late payment interest.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Procedure for requesting deferral\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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The request for debt deferral can be submitted by the interested party itself, a social collaborator or an attorney-in-fact. The process, which is carried out through the electronic headquarters of the Tax Agency, requires the following information:\u00a0<\/span><\/p>