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The taxpayer asks whether the denial of a debt deferral was correct and under what conditions such a request can be made. The DGT states it cannot answer the first question as it was submitted out of time, and details the requirements and grounds for the rejection of deferral requests.
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Las consultas tributarias deben formularse antes de la finalización del plazo para el ejercicio de derechos o el cumplimiento de obligaciones. El aplazamiento es posible cuando la situación económico-financiera impida el pago transitorio, salvo las excepciones legales. Las solicitudes reiterativas sin modificación sustancial que busquen dilatar la gestión recaudatoria serán inadmitidas.
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