Deferral or fractionation of debts can now be requested from the State Tax Administration Agency, up to the exempt minimum, which is 30,000 euros, without the obligation to provide guarantees.
With effect from October 21, 2015 and through Order HAP/2178/2015, of October 9 of the Ministry of Finance and Public Administrations, the exemption from providing guarantees to requests for postponement and installment of payment of debts before the Tax Agency, when their total amount does not exceed 30,000 euros (previously 18,000 euros) and they are both in the voluntary period and in the executive payment period, without prejudice, in the latter case, to the existing obstacles on assets and rights of the debtor at the time of filing the application.
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