Extension of deadlines for outstanding debts

The measure affects, since November 7 (entry into force of RD-law 6/2024), debts in the voluntary period (article 62.2 of the General Tax Law, LGT) and in the executive period (article 62.5 of the LGT), and the expiration of payment deadlines and fractions of deferral and fractionation agreements granted and not concluded.

In the indicated cases, the payment period will be extended until February 5, 2025 , unless the period granted by the general rule is longer, in which case it will apply.