Agreeing with your duty commitments is fundamental,
regardless of whether you are independently employed or on the other hand in the event that you run a
SME. In the event that you don't, you will probably need to suffer
consequences, overcharges, and late installment interest. Attributable to the
Tax Agency will likewise close the ways to credit lines and keep you from
taking part openly tenders or getting to state help and appropriations . On the
off chance that you can't make the installments because of a liquidity issue,
the most ideal alternative is to delay your obligation with the Treasury.
What obligations can
be conceded?
The Tax Agency permits the independently employed and SMEs
to concede obligations whenever, from the start of the willful expense
installment period until its lapse . In the event that you have not had the
option to pay on schedule, you can likewise demand the deferment during the
leader time frame. The chance of deferment vanishes when the seizure system
starts.
The obligations with
the Treasury that you can defer are:
- Fractional individual annual duty installments for
financial specialists or experts, regardless of whether they work in direct
assessment, as per genuine profit, or objective, by modules. These are models 140
and 131.
- Annual personal assessment form. In the event that you
demand a fractionation, you should pay 60% of the absolute in the initial term,
until June 30, and the leftover 40% in the subsequent term, until November 5.
This choice doesn't have an additional expense and, on the off chance that you
don't have the fundamental liquidity to make the main installment, you can
demand a deferment.
- Annual announcement of Corporation Tax. Business people
who run a SME can likewise delay the sum collected on getting pay from
organizations, which would be model 200.
Recollect that to delay an obligation with the Treasury, you
need to legitimize the reasons why you can't pay . At the point when the Tax
Agency acknowledges the deferment, it will set an installment plan until the
aggregate sum owed is fulfilled, in addition to the extra charge.
What obligations
can't be conceded?
With the new change of the General Tax Law , the
accompanying obligations can't be partitioned or delayed:
- Debts of the obliged to make installments on account .
These are models 111, 115 and 123.
- Debts got from charges lawfully passed on , except if you
show that these have not been paid.
- Fractional installments because of Corporation Tax , model
202.
- Debts got from the execution of official conclusions ,
absolutely or halfway dismissing, suspended during claims or offers, regardless
of whether by regulatory or quarrelsome means.
How is an obligation
with the Treasury conceded?
Present the delay demand face to face or web based,
following the means showed by the Tax Agency . You should present a different
application for every obligation that you need to delay and the documentation
that legitimizes the deferment . Alongside that solicitation, you should
present an installment plan , up to a limit of 12 yearly portions. In the event
that the Treasury doesn't acknowledge it, it will propose an elective schedule.
On account of obligations of under 30,000 euros , since the
2015 law came into power , by which the absolved furthest reaches of giving
assurances in fractionation and deferral demands was expanded, the cycle is
mechanized and it isn't important to introduce a support, guarantee protection
or home loan ensure .
In the event that the obligation surpasses 30,000 euros, you
should introduce an assurance . Regardless, consider that having an assurance
infers certain certifications, so the default interest that is applied is
lower. The extra charge to be paid will rely upon the loan cost set every year
in the General State Budgets. In the event that you need an assurance to
partition or delay your obligation with the Treasury, or to acquire financing
that permits you to tidy up your records, you can rely on the assistance of the
SGR .
