For this purpose, it is necessary to distinguish, on the one hand, if it is postponements or fractionation and in both cases, if the relevant request was made by the taxpayer in the executive or voluntary period of the income tax debt.
Así, en los supuestos de aplazamiento, si al vencimiento del plazo concedido el contribuyente no efectúa el pago, las consecuencias son las siguientes:
Thus, in cases of postponement, if the taxpayer fails to pay within the granted deadline, the consequences are as follows:
a) If the request was made in the executive period (see Chapter 2), collecting bodies running the guarantee and, in the absence or insufficient result it continues the enforcement procedure.
b) If, by contrast, the request was made in the voluntary period the certification overdraft is issued, which includes the amount of the deferred debt, the interest on arrears and surcharge of urgency, for they are levied by urgency (see chapter 2). If there is no payment made, guarantee for the payment of such amounts is executed. If there is no guarantee or insufficient funds the enforcement procedure continues.
In the case of paying in instalments the consequences of failure to pay any of the deadlines are:
a) If the request was made during the voluntary period, the certification overdraft is issued for the levy by enforcement, with a surcharge, the unpaid fraction and interest on arrears. If the taxpayer does not pay the overdraft by the deadline for entry in the executive period; they are considered overdue outstanding deadlines, which are required, by enforcement, with execution of the guarantee and other means of enforcement and interests previously calculated are cancelled, recalculated and settled for the period of time that elapses until the payment of the debt.
b) If the request was made in the executive period, continuing the enforcement procedure for the whole outstanding debt, executing the guarantee and other means of enforcement, the interests are recalculated as described in the preceding paragraph.
However, if partial and independent guarantees were issued for each of the fractionation periods, the non-payment of one of them does not affect the others, which subsist on the terms granted.