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V1902-20 ·11 June 2020 ·consulta-vinculante Medium impact
Tax

Debts exceeding €30,000 may be partially deferred by paying the excess amount during self-assessment

A taxpayer inquired whether it is possible to defer only a portion of a debt exceeding €30,000 by paying the surplus amount. The DGT confirmed that the amount exceeding the limit may be paid immediately, while a deferral request can be submitted for the remaining balance.

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2020-06-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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