Along with Order HFP/311/2023, of March 28 (BOE 31-03-2023), two Instructions have been issued:

• Instruction 1/2023, of March 31, of the Director of the Collection Department of the State Tax Administration Agency on the necessary guarantees for the granting of deferrals and payment installments, and to obtain the suspension of administrative acts subject to appeal and claim

• Instruction 2/2023, of April 3, of the Director of the Collection Department of the State Tax Administration Agency, on management of deferrals and payment installments

Both instructions, which will come into force on April 15, 2023, will allow for greater flexibility in the payment of debts through the figure of deferrals and payment installments to those citizens who need it, as well as in the establishment of guarantees. Other measures include the following:

• Increase in granting periods

• Automated processing of deferrals of up to 50,000 euros, the processing and granting of which can be carried out in a matter of seconds

• Wide range of possibilities to establish guarantees for deferrals or installments of more than 50,000 euros that require the establishment of guarantees