Tax Authorities Extend Limit for Debt Deferment and Installments

The Order HAP/2178/2015, issued on October 9, 2015, established an exemption limit for the requirement of providing guarantees in applications for deferral or installment payment of debts up to 30,000 euros. However, a significant change has occurred in this limit with the recent Order HFP/311/2023, published on March 28.

With the new Order, the exemption limit has been raised from 30,000 to 50,000 euros, representing a substantial expansion. This measure aims to facilitate the possibility for taxpayers to defer or split their debts without the need to provide additional guarantees.

It is important to note that this Order will come into effect on April 15, 2023. From that date onwards, applications for deferral and installment payment that are submitted can benefit from this new limit without the requirement of providing guarantees, as long as the debt is within the established 50,000 euros.

However, it is necessary to consider that applications for deferral and installment payment already under processing at the time the Order HFP/311/2023 comes into effect will continue to be governed by the existing rules at the time of their submission. This implies that, for applications submitted before April 15, 2023, the provisions stipulated in the previous regulations will apply.

This measure adopted by Hacienda aims to provide relief to taxpayers by expanding the possibilities for deferral and installment payment of debts without requiring additional guarantees. Thus, it seeks to promote the regularization of tax obligations and provide taxpayers with a greater margin of flexibility in managing their payments to the Administration.