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Puigverd Assessors analyzes the AEAT measure on the installment and deferral of tax debts up to €50,000

AEAT measure on the installment and deferral of tax debts up to €50,000


The State Tax Administration Agency (AEAT) will allow companies, taxpayers and other professionals the possibility of requesting, as of April 15, deferrals and installments of tax debts of up to 50,000 euros without the need to provide any guarantee.

Until now, the limit established by Order HAP/2178/2015 is 30,000 euros, which has been considered obsolete and insufficient taking into account the current socioeconomic situation.

For this reason, in order to grant facilities to the obligee in the payment of their obligations, this Order increases the exemption from the obligation to provide guarantees to be able to access the installment or deferred payment to 50,000 euros.

When does it go into effect?

This measure entered into force this Saturday, April 15, 2023. In addition, it must be taken into account that the requests for postponement and fractionation that were in process on April 15 will continue to be governed by what is established in the regulations in force in the filing date of the corresponding application.

Double maximum term in automated requests

As explained on the official Moncloa website , this new deferral regulation significantly extends the maximum payment terms for automated processing requests, which are exempt from providing guarantees:

  • For natural persons, the maximum terms are raised from 12 to 24 months.
  • For legal entities, it takes from 6 to 12 months.

The Executive explains on its website that " at the same time, by expanding the spectrum of application of the automated system with exemption from guarantees from 30,000 to 50,000 euros, there will be many more cases in which the taxpayer will be able to benefit from an almost instantaneous concession of its postponement, thus minimizing the indirect processing costs for the citizen.

After the request through the APP or the electronic office of the Tax Agency , the file is resolved in a matter of seconds. If the applicant has subscribed to the Agency's notification system, an immediate notification is sent with the resolution of the application via 'push' notification in the 'app' itself, by email to the address provided or by SMS to mobile phone number you provide" .

The Puigverd Assessors team affirms that " it will be important to study the changes to this regulation in detail in order to explain to our clients all the new aspects and how to apply it in each case, taking into account that it comes into force this Saturday, April 15" .