FAQs

This is a deferral with a single payment after 24 months , counting from the end of the deadline for filing the corresponding declaration.

No late payment interest will be charged during the first 6 months without the need for collateral.

• Taxpayers who do not carry out economic activities.

• Taxpayers who carry out economic activities whose volume of operations in 2023 did not exceed 6,010,121.04 euros (including groups with the same limit on volume of operations for all entities that comprise them).

That, as of October 28, 2024 they had their tax domicile, or operating establishment, or properties declared to be related to the activity, in any of the municipalities affected by the DANA .

For all those derived from declarations-settlements and self-assessments whose submission and payment deadline ends between October 28, 2024 and January 30, 2025, both inclusive.

Included in the above are also the following tax debts:

• Those corresponding to tax obligations that must be fulfilled by the withholding agent or the person required to make payments on account (withholdings and payments on account).

• Those derived from taxes that must be legally passed on (example: VAT ).

• Those corresponding to tax obligations that must be fulfilled by the person obliged to make payments in instalments of Corporation Tax.

The limit of 50,000 euros will be met. ## For the purposes of determining the amount of debt indicated, at the time of the application, both the debts to which the application itself refers and other debts of the same debtor for which the deferral or fractioning has been requested and not resolved, as well as the amount of the outstanding payments of the deferred or fractioned debts, unless they are duly guaranteed, will be accumulated.

You will have to pay the current late payment interest rate (4.0625% for the year 2024), for 24 months not including the first 6 months, applying the interest on the deferred debt.

You can find out the exact amount to be paid by using the “ Interest and deferral calculator

We provide you with an example so that you can correctly complete the application fields. Example: DANA request for deferral of the 4Q 2024 VAT self-assessment for the amount to be paid of 1,000.00 euros submitted on the last day of the submission period, January 30, 2025. You would pay a total of 1,061.77 euros if the late payment interest rate does not change (1,000 euros of debt and 61.77 euros of late payment interest).

To obtain the correct simulation you must complete the following fields:

• Start date : You must indicate the last day of the deadline to submit the self-assessment, adding 6 months of interest grace period. In our example it would indicate: July 30, 2025 (January 30, 2025 plus 6 months), so that the calculation of days is done from the 31st.

• First due date : You must indicate the last day of the deadline to submit the self-assessment, adding 24 months to the duration of the deferral and taking into account that, by regulation, the date must end on the 5th or 20th. In our example: February 5, 2027 (January 30, 2025 plus 24 months, with the first following day ending on the 5th or 20th being February 5).

• Total installment amount (€) : 1000.00 euros (decimals are separated by a period).

• Distress surcharge : You must indicate the surcharge amount or leave it blank, as appropriate.

• Periodicity : aperiodic

• Deadlines : 01

• Interest : delay