3.4.2. Request for suspension of admission

When the taxpayer who uses the Renta Web program wishes to avail himself of the procedure for suspending the payment of the tax debt, he must mark box 07 on the payment or refund document of his declaration, or box number 0643 or 0644 in section P on page 18.

It is only possible to opt for this procedure when the result of the declaration (box 0645) of one of the spouses in the family unit is a positive amount (to be paid) and, simultaneously, the result of the declaration of the other spouse is a negative amount (to be returned).

Furthermore, the programme does not allow for this procedure of suspension of income when it comes to supplementary declarations.

If these conditions are met the program will complete Section P on page 18 of "Application for suspension of income of a spouse/Waiver of collection of the refund of the other spouse" reducing the amount to be paid from the positive declaration up to the maximum allowed by the result to be refunded from the other, which will be reduced by the same amount.

PLEASE NOTE

It is important that the spouse who waives, either totally or partially, the effective collection of his/her refund indicates in the declaration the IBAN code of the account where he/she would like to receive the refund to which he/she may eventually be entitled as a result of subsequent checks carried out by the tax authorities.