Postponement or payment instalments of tax debts

5.1. What is it and what debts can be subject to deferral or postponement?
5.2. Is there any deadline to request a postponement or fractionation?
5.3. What is the content of the request letter and what effects produces it submission?
5.4. Is there a guarantee? What kind of guarantee should be provided?
5.5. Do I have to pay a surcharge?
5.6. Does the Tax Authority often grant postponements or subdivisions?
5.7. Is there any specialty that affects the inheritance tax?
5.8. What if the Treasury does not grant the requested postponement or fractioning?
5.9. What happens if the authorisation is granted but the taxpayer does not pay?