What can I pay, defer or consult?

The payment may be made on any debt owed by the interested party , whether it has been settled by the Tax Administration or has been self-assessed by the taxpayer himself, both when the debt is in the voluntary payment period and when, once the voluntary period has expired, the debt is in the enforcement period, in which case the corresponding surcharges and interest will be included. 

The payment deadline can be consulted in the virtual assistant within the Collection Tools section, Payment deadline calculator .

Likewise, the payment of a debt may be made without being the debtor, in compliance with an embargo diligence received for debts that a third party may have.

If you receive a seizure order from another person or entity, it is because you have or have had a relationship with that person or entity, and therefore you receive it as a "payer". In this case, it will be necessary and obligatory to reply to the order received and, if applicable, to make the payments at the Tax Agency to the person or entity indicated in the order.

When the amount of the seizure order is paid by a third party payer to whom the order has been addressed (example: in the case of a debt seizure order), the addressee of the order (that third party) is released from the obligation to pay the debtor since the amount has already been paid to the Tax Agency.

Payment of debts by third parties outside the seizure order, i.e. not for the enforcement of the seizure order, is also possible.

 

Debts may be deferred or paid in instalments, whether in the voluntary period, in the submission period of the corresponding self-assessment, or in the enforced collection period, whose collection management corresponds to the Tax Agency (except in the case of debts arising from offences against the Tax Agency; civil liability and fines, for which the court would have jurisdiction), may be deferred or paid in instalments, at the request of the taxpayer, when their economic and financial situation temporarily prevents them from paying within the established deadlines. 

Likewise, the following are considered non-deferrable debts :

1. Those whose collection is carried out by means of stamped effects .

2. Those corresponding to tax obligations that must be fulfilled by the withholding agent or the person required to make payments on account .

3. In the event of bankruptcy of the taxpayer, those that, in accordance with bankruptcy legislation, are considered credits against the estate .

4. Those resulting from the execution of decisions to recover State aid regulated in Title VII of this Law.

5. Those resulting from the execution of firm resolutions that are totally or partially dismissive issued in an economic-administrative appeal or claim or in a contentious-administrative appeal that have previously been subject to suspension during the processing of said appeals or claims.

6. Those derived from taxes that must be legally passed on, except where it is duly justified that the passed on quotas have not been effectively paid.

7. Those corresponding to tax obligations that must be fulfilled by the person obliged to make fractional payments of the Corporate Tax.

Applications for deferment of debts in the enforcement period may be submitted up to the time when the obligor is notified of the agreement to transfer the seized assets.　

The Tax Administration may initiate or, where appropriate, continue the enforcement procedure during the processing of the deferral or instalment payment. However, the proceedings for the transfer of the seized assets shall be suspended until the notification of the decision rejecting the deferment or instalments, if any, that may have been requested.

You can consult all debts pending payment, their status, total amount, outstanding amount and amounts already paid. 

You can consult the direct debits you have set up for the payment of debts or deferrals/payments in instalments. In addition, the account number may be changed if necessary. 

You can view payments that have been made previously and request authorisation to cancel some, but not all, NRCs. The NRCs of settlements made by the Administration can no longer be cancelled.