Tax rates

If you have to pay a debt or submit a self-assessment to be paid and, at the same time, the Administration has to make a payment to the debtor, you can request that the amount of the payment that the administration has to make be applied to the debt or self-assessment to be paid. If the amount of the debt or self-assessment to be paid is greater than the amount of the payment to be made by the Administration, the difference must also be paid.

If one or more debts have not been paid within the voluntary payment period, the Tax Agency can use the amount of the payments to be made by the Administration to cancel, in whole or in part, the debts not paid in the voluntary period. This type of offsetting does not require a request; it is the Tax Agency that carries out the offsetting ex officio and notifies of the result, indicating the payment of the Administration that is offset and the debts to which it is applied.