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The taxpayer asks whether a guarantee is required to split Inheritance and Gift Tax (ISD) payments over five years if the debt is less than €30,000. The DGT rules that, pursuant to Article 38.2 of the LISD and Article 83 of the RISD, granting such an instalment plan always requires a guarantee to secure payment.
Cuestión planteada 1.- Si para la concesión del fraccionamiento del artículo 38.2 de la Ley del Impuesto sobre Sucesiones y Donaciones en 5 anualidades es necesario siempre garantía o esta no es exigible si la deuda es inferior a 30.000,00 euros que establece la Orden HAP/347/2016, de 11 de marzo .
La concesión del fraccionamiento regulado en el artículo 38.2 de la LISD requiere siempre garantizar el pago en la forma que determine el reglamento. Según el artículo 83 del RISD, el solicitante debe acompañar un compromiso de constituir garantía suficiente que cubra la deuda principal, los intereses de demora y un 25% adicional. La concesión definitiva del beneficio queda subordinada a la constitución de dicha garantía.
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