Skip to content
V0166-21 ·3 February 2021 ·consulta-vinculante Medium impact
Tax

Partial payment of tax debts permitted in both voluntary and enforcement periods

The inquirer asks whether partial payments can be made following a provisional assessment. The Directorate General for Taxes (DGT) clarifies that the taxpayer may settle the debt in full or in part during both the voluntary and enforcement periods.

In 6 key points

Lifecycle

2021-02-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact