As is known, the Order HAP / 2178/2015, of October 9 (BOE of 20 October), raised the exemption limit the obligation to provide security in applications for rescheduling or from 18,000 to 30,000 euros, as of October 21, 2015. This change involves modifying the Instruction 4/2014, of December 9, The Director of the Department of Revenue State Tax Administration Agency, management of postponements and installment payment with regard to the determination of the maximum terms of the rescheduled or guarantee of free payments, which are He has been conducted through the Instruction 6/2015, of October 20, Indicating in assumptions applications whose resolution is done automatically in response to the amount of the debt, the following concession terms:
- Debts of sums of up to 1,000 € 3 monthly installments.
- Debts over € 1000 and equal to or less than 5,000 € 9 monthly installments.
- Debts exceeding € 5,000 and equal to or less than 10,000 € 12 monthly installments.
- Debts over 10,000 € and equal to or less than 20,000 € 18 monthly installments.
- Debts greater than 20,000 € and less than or equal to 30,000 € 24 monthly installments.
HERRERA ECONOMISTS AND LAWYERS