The TAX AGENCY has published an informative note where these issues are resolved
Given the economic impact of the Coronavirus, Royal Decree-Law 7/2020 allows the special postponement of different tax measures. More specifically, article 14 of this regulation establishes the achievement of what is established in art. 82.2.a) of Law 58/2003, of December 17th, as a fundamental requirement. In this way, the total or partial dispensation of guarantees is allowed "when the tax debts are less than the amount established in the tax regulations".
Therefore, Order HAP / 2178/2015, of October 9, establishes an amount of 30,000 euros, "which raises the limit exempt from the obligation to provide a guarantee in requests for deferment or instalment to 30,000 euros." The art. 2 of this regulation, establishes the way to calculate this amount as follows:
- Firstly, the total amount of outstanding debts must not exceed 30,000 euros.
- At the time of the request, both the debts referred to in the request itself, as well as any other debts of the same debtor for which the postponement or fractionation has been requested and not resolved, as well as the amount of the maturities will be accumulated pending payment of deferred or divided debts, unless they are duly guaranteed.
Likewise, the amount of 30,000 euros will be calculated as a sum of the following components:
- Amount pending of all requests for deferment or fractionation pending resolution, including the one presented, and regardless of the modality or regulation that regulates it.
- Amount pending of all the deferment / fractionation agreements granted: a) with exemption, b) with total exemption and c) without any guarantee.
- Amount pending of all agreements with partial waiver for the amount of maturities pending payment that are not guaranteed.
- Amount pending of all deferment / installment agreements granted with guarantee offered, but not formalized.
- Amount pending of all deferment / fractionation agreements granted with a guarantee in the expired state, withdrawn, withdrawn, not accepted or not in accordance.
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