What if the reverse charge occurs within the deadline, but without making the payment?

Clarify your doubts by consulting your particular case


In this case, the taxpayer has both options to request or not the postponement or subdivision of the self - assessed tax debt.

If it isn’t done, after the statutory deadline for payment has elapsed, the Administration comes immediately to its recovery through enforcement, requiring the relevant surcharge of urgency and interest accrued delay (see Chapter 2).

If, instead, requested the postponement or subdivision of debt, will have to be what the administration decides to resolve the request (see chapter 5).