PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

• Interesado

• Citizen
• Business

• The deferral or instalments request shall be accompanied by the requested documentation.

6 Month(s)

• Tax Agency

• Reconsideration: Application period: One month. Optionally, before the office that issued the administrative ruling being appealed, stating that no economic-administrative claim has been lodged against said ruling.
• Economic-administrative claim: Application period: One month from the day following notification of the challenged decision or the day on which the proceedings or the prior motion for reversal is deemed as resolved. It should be addressed to the administrative body that issued the ruling being challenged.

• Ley 58/2003, de 17 de diciembre , General Tributaria. Artículo 65. (BOE 18-diciembre-2003)
• Real Decreto 939/2005, de 29 de julio, por el que se aprueba el Reglamento General de Recaudación. Artículos 44 a 54. (BOE 2-septiembre-2005)
• Orden HFP/311/2023, de 28 de marzo, por la que se eleva el límite exento de la obligación de aportar garantía en las solicitudes de aplazamiento o fraccionamiento a 50.000 euros.(BOE, 31-marzo-2023)
• Instrucción 1/2023, de 31 de marzo, de la Directora del Departamento de Recaudación de la Agencia Estatal de Administración Tributaria sobre las garantías necesarias para la concesión de aplazamientos y fraccionamientos de pago, y para obtener la suspensión de los actos administrativos objeto de recurso y reclamación.
• Instrucción 2/2023, de 3 de abril, de la Directora del Departamento de Recaudación de la Agencia Estatal de Administración Tributaria, sobre gestión de aplazamientos y fraccionamientos de pago.

• Online
• Collaborating organisations.
• AEAT (Tax Agency) offices.
• Post offices.
• Other places authorised under Articles 16 of Law 39/2015.

• Start: Deferral or instalments requests shall be addressed to the competent body for processing thereof within the following deadlines: a) Debts within the voluntary payment period or that of submission of the corresponding self-assessments: within the deadline established in Article 62.1, 2 and 3 of General Tax Act 58/2003, of 17 December, or in the specific regulations. For such purpose, in the case of debts resulting from self-assessments submitted outside of the deadline, the request shall only be understood to have been submitted within the voluntary payment period when the deferral or instalments request is submitted together with the untimely self-assessment. b) Debts within the executive period: at any time prior to the notification of the asset transfer agreement. The deferral or instalments request shall be accompanied by: a) A joint and several guarantee agreement from a credit institution or reciprocal guarantee company or surety insurance company, or the required documentation, depending on the guarantee offered. b) Where applicable, the documents certifying the representation and address indicated for notification purposes. c) The other documents or receipts deemed relevant. In particular, the existence of economic and financial difficulties that temporarily prevent them from paying the debts within the established deadline must be justified. d) If the tax debt for which deferral or payment in instalments is being requested, has been determined by means of self-assessment, its official form, duly completed, unless the interested party is not obliged to submit it due to already being in the possession of the local office; in such case, they shall indicated the submission date and procedure. e) Where applicable, request for offset during the validity of the deferral or paying in instalments against loans in their favour during the same period of time, notwithstanding the provisions of Article 52.2, second paragraph. If the request does not fulfil the requirements established in the regulations or the documents mentioned in the preceding sections are not provided, the competent body processing the deferral or payment in instalments shall request the petitioner to, within a period of ten days as of the day following the notification of the request,rectify the defect or provide the documents, indicating that, if the request is not attended within the indicated deadline, the request shall be deemed not submitted and will be filed with no further formality.
• Procedure: The competent body processing the request will examine and evaluate the lack of liquidity and capacity to generate resources and will evaluate the sufficiency and suitability of the guarantees or, in the event of request for dispensation from providing a guarantee, will verify the concurrence of the precise conditions for obtaining it. During the request procedure, the debtor shall make payment of the instalment, fraction or fractions proposed therein.
• End and Enforcement: Those rulings granting payment deferrals or payment in instalments shall specify the customer account code number, where applicable, and the identification data of the credit institution that will debit the account, the payment deadlines and other conditions of the agreement. The ruling may indicate different deadlines and conditions to those requested. Enforcement. If the agreement is breached, the executive procedure will be started or continued in all or part of the debt, depending on the request date and extension of the guarantee provided.

• On-line processing

• Electronic DNI
• Digital certificate
• Other
• Clave PIN

• Postal
• Electronic notification by means of Electronic Submission
• Electronic notification by means of Enabled E-mail Address