On March 31, 2023, the HFP/311/2023 Order was released, which increases the guarantee-free limit for requests to postpone or make installment payments on debts derived from public rights of the State Public Treasury managed by the State Tax Administration Agency (AEAT) and other bodies of the General State Administration and its autonomous bodies.

This Order raises the exemption limit from 30,000 euros to 50,000 euros, which will come into effect on April 15, 2023.

The reason for this measure is to provide relief to taxpayers facing temporary financial difficulties, taking into account the current economic context caused by the Russian invasion of Ukraine, the supply shock suffered by the European economy due to the escalation of energy prices, and the continuing effects of the COVID-19 pandemic crisis.

This measure applies to requests for voluntary or executive payment period and includes any debts of the same debtor for which a postponement or installment payment has been requested, along with the amount of pending payments for deferred or installment debts, unless they are adequately guaranteed.

The transitory provision of the Ministerial Order indicates that requests for postponement and installment payments that are in process at the time of the order’s entry into force will continue to be governed by the provisions of the regulations in effect at the time of the corresponding request.

Addwill believes that this increase in the guarantee-free limit for deferrals or installment payments of tax debts is a positive measure for taxpayers who often face financial difficulties in paying their taxes, and the procedure to guarantee such debts is a costly process in terms of time and money.

At addwill we will be happy to help you with any questions or doubts that may arise in this regard, or if you wish to obtain more information or require advice on this subject from our experts from the tax department.

You can contact us by phone + 34 934 875 200 or email info@addwill.eu.