The grant for postponement or fractioning is a discretionary authority of the Administration. Success depends entirely, on the assessment by the Administration of the situation of lack of tax funds or cash-flow of the taxpayer, as well as other circumstances: their tax status, degree of compliance with other deferrals granted, reiteration in requests for postponement, relative importance of the amount of debt and the guarantees offered, among others. In any case, the resolution requests must be justified and must be expressly notified to the taxpayer.
The criteria and guidelines in principle have to follow the collecting bodies when solving the requests made by taxpayers which are gathered in the Circular of the General Secretariat of Finance of October 24, 1991, which has been completed by Resolution of AE
AT of 12 May 1993.
Given the misuse in recent years of the figure of postponement, the resolution is usually denied, among others, for the following requests:
a) Submitted by taxpayers who have repeatedly failed deferrals granted or have not formalized guarantees.
b) Those concerning isolated debts, made by taxpayers who maintain other tax debts without regulating.
c) Made up by unfeasible companies, if they request full or partial exemption of guarantees.
d) Made up by companies that have a very difficult viability and which are unable to generate resources to meet the commitment arising from deferral, if they also don’t provide any guarantees.
e) Made up by entities that regularly do self-assessments, without income, and do not provide guarantees.
f) Ones containing the request to reconsider resolved postponements according to the criteria discussed, if they are not well-founded and solely pursue the delay in complying with the tax liability.
When the taxpayer does not systematically go to the postponement, it offers a credible guarantee (best bank guarantor than others), that does not pose implementation problems and the requested term is small they usually get positive response to the request for deferment or instalment of the tax debt