The Treasury increases the limit for requesting deferrals without a guarantee to 30,000 euros.

Guarantees will not be required when the application does not exceed €30,000 "in total".

The Ministry of Finance has surprised us, this time in a good way, with a measure that represents a significant saving for taxpayers experiencing temporary financial difficulties in the indirect costs associated with requesting payment guarantees, mainly bank guarantees and mortgages; since from October 20, 2015, the date of publication of Ministerial Order HAP/2178/2015, the limit of €18,000 for requesting payment deferrals of tax debts without the need for guarantees is increased to €30,000.

It is important to note that in order to determine the amount of debt, the debt will be taken into account as a whole; that is, the following debts are added to those listed in the application:

1. 1. Those from the same debtor that have been requested and that are not resolved.
2. 2. Those that have been resolved positively and have pending payment deadlines.
3. 3. Others that have been communicated to the Tax Agency by other bodies.

Finally, it should be noted that not all debts with the Tax Administration benefit from this improvement in payment facilities, since debts for not paying IRPF withholdings cannot be deferred (except for exceptional reasons) as well as those that are regulated independently in the Community Customs Code.

From this post we encourage you to consult the professionals at Ambit Assessor, SL; good advice in a timely manner can mean significant tax savings in the future (tips for closing the 2015 fiscal year: http://www.ambitassessor.com/cierrefiscal2015/es).

Juan Ojea – Accounting and Tax Area

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MGI Àmbit

A Àmbit Assessor, SL has 40 years dedicated to the tax, comptable and labor consultancy of the Pime.

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