Debt Deferral Form: Utility, What it is and MORE

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Through the Debt Deferral Form, it is authorized to manage the payment of a debt. This both within the time established by law and outside the specified period.

In such a way that, you will know what the Form is about, the instructions to complete it, who must manage it and the body that provides it. The purpose is that you can process it easily and quickly.

Form for Deferral of Debts Up to 30,000 Euros

The Debt Deferral Form up to 30,000 euros, it is divided into several fields, which are mentioned below:

  1. The identification data.
  2. Second is the settlement code or receipt number, accompanied by the details required for this space.
  3. Then the direct debit information.
  4. Information about the applicant, that is, the person who presents the previous bank details.
  5. Indicate the payment proposal.
  6. The documents together.
  7. In this space, the salary is indicated in the case of an employee, among other points.
  8. The self-assessment model, with its date and procedure.
  9. Finally the box of the place, date and signature.

Instructions for filling out the Debt Deferral Form

  • It serves for enable taxpayers to manage that have business, artistic, professional and agricultural functions. Likewise, those who have been granted the identification label must attach it in the field determined for this purpose.
  • The identification data will only be completed for those who do not have the label. On the other hand, the information related to the representative will only be filled in when it has been set.
  • The information to be presented will be that corresponding to the settlement of the debt, where the postponement is requested. The “urgency” space should only be completed, when the debts are in executive. In the “partial income realized” field, the amount of the debt already paid will be shown according to the case.
  • As for direct debit, it is mandatory from 1/1/2010, in view of the Order EHA / 1658/2009, June 12. Through this, the process and terms for direct debit payment of some debts are stipulated. In addition, the procedure is the responsibility of the State Tax Administration Agency.
    • It must be submitted obligatorily and properly the Bank and Branch Code and the identification number of the passbook or account.
    • The interested party has to consign some bank documentation that confirms that the debtor is the owner of the account where the payment is domiciled. Also, the account must be opened in a depository institution, which provides the service of contribution in the collection diligence.
  • The explanatory statement that support this request.
  • The payment proposal must be each month, indicating the maturities and the amounts of each period.
  • The interested party will incorporate the documentation and substantiation that he considers pertinent, as support of the request.
  • The respective spaces must be completed with the data related to the goods and / or rights indicated.
  • When the tax debt, where its deferral is requested, has been defined through self-assessment, the official pattern of this must be applied. Of course, correctly completed unless the taxpayer does not have the obligation to file for acting already subject to the Administration. Therefore, it is It will indicate the day and process in which it was registered. By consigning the self-assessment with a request for postponement, after the stipulated legal time. Then follows the settlement of the respective surcharge for untimely declaration, which will decrease by 25% while:
    • The reduced surcharge amount, after applying the liquidation, it is incorporated in the period of the payment in voluntary time. Open with the communication of this one.
    • When the incorporation of the debt is carried out in the period with defined terms, in the deferral or fractioning agreement.
  • To conclude, you must place the place, date and signature.

Form for the Deferral of Debts in excess of 30,000 Euros

In the case of Debt Deferral Form over 30,000 euros. Similarly, it consists of several parts, which are detailed below:

  1. Identification information.
  2. Then there is the field of the settlement code or receipt number, together with the specifications to be completed in this space.
  3. In field number three (3), you must register the credit institution or warranty.
  4. The type of guarantee is reflected.
  5. Direct debit data.
  6. The data about the applicant, in other words, about the person who presents the previous banking information.
  7. Point out the payment proposal.
  8. The documentation that is attached, to assess the capacity on the guarantees.
  9. Documents attached, to estimate the economic-financial condition.
  10. Self-assessment model, with its respective date and procedure.
  11. To conclude the space of the place, date and signature.

Guidelines for completing the Form for the Deferral of Debts Greater than 30,000 Euros

  • It serves to enable taxpayers who have business, artistic, professional and agricultural functions. Likewise, those who have been granted the identification label must attach it in the field determined for this purpose.
  • The identification data will only be completed by those who do not have the label. On the other hand, the information related to the representative will only be filled in when it has been set.
  • The information to be presented will be that corresponding to debt settlement, where the postponement is requested. The space “constraint” should only be completed, when the debts are in executive. In the field of “Partial income realized”, will be shown according to the case, the amount of the debt already canceled.
  • The credit institution or mutual guarantee company from which the obligation is provided as collateral. If the request for postponement is a penalty debt that enjoys the decrease. By which the section 188.3 of the General Tax Law. To sustain the right to the aforementioned decrease, it is required that the deferral agreement be guaranteed in some situation. This through a guarantee or certification of surety bond. In addition, the payment of the debt is made in time at terms determined in the deferral agreement.
  • The type of guarantee provided, in the event that there is no guarantee.
  • As for direct debit, it is mandatory as of 1/1/2010, in view of Order EHA / 1658/2009, of June 12. Where the process and terms for direct debit payment of some debts are stipulated. Likewise, the processing is the responsibility of the State Tax Administration Agency.
    • The Bank and Branch Code and the identification number of the book or from the account.
    • The interested party has to consign some bank documentation that confirms that the debtor is the owner of the account where the payment is domiciled. Also, the account must be opened in a depository institution, which provides the service of contribution in the collection diligence.
  • The statement of reasons that support this request.
  • Payment proposal must be every month, indicating the maturities and the amounts of each period.
  • Some documents must be attached, as it is a guarantee, it must present an explicit and unavoidable agreement from the credit institute or mutual guarantee company. When the guarantee provided does not reside in guarantee or prevention insurance. Login to this link to know the documents that must be contribute.
  • Other documentation or grounds that are deemed appropriate must be submitted. Having to verify economic-financial inconveniences, which temporarily make it impossible to make the payment in the stipulated time.
  • When the tax obligation and its postponement are requested, has been fixed through self-assessment, you must attach the official form of this. Correctly filled out, unless the taxpayer has no responsibility to record it for acting subject to the Administration. In any case, the day and the process in which it was recorded are indicated.

Usefulness of the Form

The utility of Debt Deferral Form is the next:

  1. It is used to divide or suspend tax debts, which are in voluntary time as an executive prior request of the tax responsible. This when the economic-financial condition makes it provisionally impossible to make a contribution in the stipulated times.
  2. The two options imply a difference in payment of debts. Postponement supposes an increase in time in which the entire debt can be canceled. On the other hand, the fractionation implies the provisional distribution of the income of the obligation, each payment having to be made in the specified time.
  3. Also to guarantee postponement and division. For deferrals, it guarantees coverage of the amount of the debt in voluntary time. In addition to interest on arrears that may occur, plus 25% of the balance of the 2 amounts.
  4. It serves to partially or totally exonerate the guarantees. When the person in charge does not have the required goods or the realization of these. Additionally, they can alter the support of the productive possibility and the range of application. Also generate inconveniences with respect to the benefits of the Public Treasury.

Who issues them and who should process them?

Who issues the Debt Deferral Form is the Tax Agency. On the other hand, those who must manage it are all taxpayers who are in the country. Being able to do it as the owner, through a social cooperator or, in that case, an attorney-in-fact.

What is the Debt Deferral Form?

The Debt Deferral Form, is one that is managed as an administrative activity which is requested by the debtor. Through the processing of this, the payment of the debts that they have and can be deferred or divided is allowed.

It is important that you read in detail what the Debt Deferral Form. Also, have the information requested there.

It should be taken into account that requests that have an amount less than 300 euros will not be accepted. We hope you will be successful with the processing of this Form.

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