Postponement and division of DA 11 of Law 16/2022

State tax debts and penalties that are in the voluntary or enforcement period may be deferred or divided into installments upon request of the taxpayer, when his or her economic and financial situation temporarily prevents him or her from making payment within the established deadlines, provided that the debtor has notified the competent court of the opening of negotiations with his or her creditors in accordance with the provisions of articles 585 or 690 of the TRLC, and provided that the restructuring plan has not been formalized in a public instrument, nor has the continuation plan been approved, nor has bankruptcy been declared, nor has the special procedure for micro-enterprises been opened.

In accordance with Additional Provision 11 of Law 16/2022, of September 5, the concession agreements that, where appropriate, are issued, will have terms with equal installments and monthly expiration without in any case being able to exceed those regulated below:

1. Maximum period of 6 months, for those cases in which the circumstances provided for in article 82.2.a) LGT occur, and they are legal persons or entities referred to in section 4 of article 35 of the same Law. .

2. Maximum period of twelve months, for those cases in which the circumstances provided for in article 82.2.b) LGT occur, or when it concerns natural persons and the circumstances provided for in article 82.2.a) of the aforementioned Law occur.

3. Maximum period of 24 months, for those cases in which postponements and installments are guaranteed in accordance with the provisions of article 82.1, second and third paragraphs of LGT.

4. Maximum period of 36 months for cases in which deferrals and installments are guaranteed in accordance with the provisions of article 82.1, first paragraph of LGT.