On 6 September 2022, Law 16/2022, of 5 September, on the reform of the revised text of the Insolvency Act, was published, which incorporated an additional provision relating to deferrals and instalments of tax debts by the State Tax Administration Agency (AEAT).
It comes to:
- complement the regulation contained in Law 58/2003, of 17 December, General Tax Law (Ley 58/2003, de 17 de diciembre, General Tax Law -LGT-), on the one hand,
- and on the other, elevate to legal status the exemption from the obligation to provide guarantees in certain deferrals and instalments, which until now was regulated in Order HAP/2178/2015, of 9 October, which raises the limit exempt from the obligation to provide guarantees in requests for deferral or instalments to 30,000 euros.
Although article 65 of the LGT establishes that tax debts that are in the voluntary or enforcement period may be deferred or paid in instalments at the prior request of the taxpayer within the established deadlines, now the eleventh additional provision of Law 16/2022 (which will enter into force on 1 January 2023), completes the regulation of deferrals and instalments of tax debts with the AEAT to detail that the concession agreements that are issued will have terms with equal instalments and monthly maturity, but in any case, exceeding 6, 9 and 12 months.
The period of 6 months is granted when:
- The AEAT admits guarantees consisting of a mortgage, pledge, personal and joint guarantee or any other that is considered sufficient, as it has been justified that it is not possible to obtain a joint guarantee from a credit institution or mutual guarantee company or a surety insurance certificate or that its provision seriously compromises the viability of the economic activity
- the taxpayer requests the administration to adopt precautionary measures in lieu of the guarantees provided for
- the taxpayer is totally or partially exempted from the provision of guarantees as the tax debts are less than the amount established in the tax regulations (Art. 82.1 paragraphs 2 and 3 and Art. 82.2.a)).
The period of 9 months is granted when:
- the tax debt is guaranteed by providing the AEAT with a joint and several guarantee from a credit institution or mutual guarantee company or a surety insurance certificate (Art. 82.1 first paragraph).
The 12-month period is granted when:
- the taxpayer is totally or partially exempted from the provision of guarantees because he lacks sufficient assets to guarantee the debt and the enforcement of his assets could substantially affect the maintenance of the productive capacity and the level of employment of the respective economic activity, or could produce serious losses for the interests of the Treasury (Art. 82.2.b) LGT).
In summary, the regulatory rank is raised with regard to the exemption from the obligation to provide guarantees in certain deferrals and instalments, but the exemption limit of 30,000 euros is not modified, i.e., guarantees will not be required provided that the amount of the tax debt to be deferred or paid in instalments, as a whole, does not exceed 30,000 euros.