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V2549-14 30 September 2014 · SG de Tributos Locales Criterion in force
OTRO · bonificación

Direct debit discounts may apply when opting for voluntary payment instalments

A query was raised regarding whether a direct debit discount can be applied within a special instalment system. The Directorate-General for Taxes (DGT) ruled that this is possible, provided that the local tax ordinance allows for it and its specific conditions are met.

The question raised

Based on the provisions of Article 9.2 of the Local Treasury Law, is it possible to benefit from a direct debit discount in the payments of the special direct debit installment system?

The DGT's ruling

If the tax ordinance establishes a payment installment system during the voluntary period within the same fiscal year as the accrual, the taxpayer may benefit from the direct debit discount. To this end, they must opt for the installment plan under the terms of the ordinance, and the discount may not exceed five percent of the tax liability.

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