The Tax Agency is responsible for managing the payment of taxes for all taxpayers. The Treasury recalls that taxes “are amounts of money that citizens are obliged by law to pay so that the State and the rest of the public administrations have sufficient resources with which to finance public expenses.” But what happens if you cannot afford to pay these fees?
There are different types of taxes. Each has its own payment terms and the obligation of each taxpayer may vary. For example, in the case of personal income tax, it is an obligation of all those taxpayers, natural persons, who have their habitual residence in Spanish territory.
The relationship of taxpayers with the Treasury in Spain is decisive at many times and it is important to be up to date with all payments. This can be known through a certificate of outstanding debts, which can be requested electronically on the website of the Tax Agency or in person at one of its offices, provided that an appointment has been previously made.
Alternatives to paying taxes
If the payment is not made in a timely manner, the taxpayer generates a debt with the Treasury. That is, he will have a pending payment to which, in addition, interest for late payment may be added. For paying later than expected, the Tax Agency may charge another portion. Specifically, if a pending payment cannot be assumed, the Treasury allows you to request a payment in installments or a deferral. In the latter case, interest will be required.
Specifically, the Tax Agency indicates that “debts, both in the voluntary and executive period, may be deferred or divided in the terms established by regulation, upon request of the taxpayer, when their economic-financial situation temporarily prevents them from , make the payment within the established deadlines.”
Treasury: installment payment
In the case of payment in installments, the Treasury allows the taxpayer’s pending amounts to be divided into several payments. For example, in the case of the Income statement, if the taxpayer requests the payment in installments, he may split the payment, without interest or surcharge. The first one – 60% of the amount – will be paid within the term of the Income Campaign.
Meanwhile, the second part, the remaining 40%, can be paid in a longer term – the taxpayer will have more time to collect the money. However, the Tax Agency recalls that “the lack of income within the term of the first fraction will determine the beginning of the executive period for the total self-assessed importation”.
Treasury: debt deferral
In the case of wanting to defer payment to the treasury, applications in the executive period may be submitted until the moment in which the obligor is notified of the alienation agreement of the seized assets. And the presentation of these requests for posting may be done in their own name, as a social collaborator or proxy to carry out this procedure.
The Tax Agency explains that “the Tax Administration may initiate or, where appropriate, continue the enforcement procedure during the processing of the postponement or fractionation.” However, the actions of alienation of the seized assets must be suspended until notification of the resolution denying the postponement or division that, if applicable, had been requested.