Instruction 6/2013, the Department of Revenue, management of deferrals and installment payment on withholdings and payments on account and debtors in bankruptcy situation

Today we publish an interesting article published on the website of the Inland Revenue, in conjunction with aplzamiento withholdings. We hope it is of interest.

In order to standardize the activities of collecting bodies on 9 December this year, the Director of the Department of Revenue has issued Instruction 6/2013 on the management of deferrals and installment payment on deductions and income

Significant developments of it will involve first, inadmissible, in general, requests for rescheduling or withholdings and payments on account. However, in accordance with current regulations, such requests may exceptionally be granted for when the evidence in the AEAT databases, and provided by the trader, is sufficiently established that the execution of its assets could :

  • afectar sustancialmente al mantenimiento de la capacidad productiva y el nivel de empleo de la actividad económica respectiva o,
  • cause severe losses for the interests of the Treasury.

Moreover, and as for the processing of requests for rescheduling or bankruptcy case, the Instruction referred merely adapt it to the specific mandates of the bankruptcy laws, stating in general terms the inadmissibility of applications

Regarding the claims against the estate, and in line with the provisions of Article 65 of the Tax Code and Article 84.2 of the Bankruptcy Act, the obligation to pay them at maturity is clarified, becoming requests rescheduling or that occur on them inadmissible for legal impossibility.