Clarify your doubts by consulting your particular case
The application must be filed with the competent authority within the time limit that applies to the debt and the authority collecting it. The general rules for State tax debts are as follows.
Debts in the voluntary payment period
• Debts arising from a self-assessment: the application must be filed within the applicable filing and payment period. If the self-assessment is filed late, the application is treated as having been filed during the voluntary period only if it is submitted together with the late self-assessment.
• Debts assessed by the tax authority: an application may be filed after notification and before the payment period under section 62(2) of the General Tax Law ends. If notice is given between the 1st and 15th of a month, the deadline is the 20th of the following month. If notice is given between the 16th and the last day of the month, the deadline is the 5th of the second following month. If the final day is not a working day, the deadline moves to the next working day.
Debts in the enforcement period
An application may be filed until the agreement to sell the seized assets is notified. The tax authority may start or continue enforcement while the application is being processed, but it must suspend the sale of seized assets until it notifies the taxpayer of a decision refusing the application.
Effect of applying within the voluntary payment period
A timely application prevents the enforcement period from starting while the application is being processed, but late-payment interest continues to accrue. There is an exception where an earlier application for the same debt was refused and a new payment period expired without payment: a further application will not prevent the enforcement period from starting.
These are general rules. The rules for the particular tax, the collecting authority and the status of the case should also be checked. (General Tax Law 58/2003, sections 62(2), 65(5) and 161(2); General Collection Regulations, Royal Decree 939/2005, sections 45–46.)
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