Order HAP / 2178/2015, of October 9, in which the exempt limit the obligation to provide security in applications for rescheduling or rises to 30,000 euros.

The EHA / 1030/2009 Order of 23 April, established the exemption limit from the obligation to provide guarantees in requests for rescheduling or 18,000 euros.

This order is intended to keep the ultimate aim of the exemption, which is not only streamlining the management process these requests, pushing its automated management, but also provide facilities of the obligor to fulfill its obligations of law public to financial economic difficulties transient. In this regard it is considered necessary to increase the limit of that exemption from the obligation to provide guarantees.

Moreover, we must take into account that the time limit denotes a certain obsolescence currently in force, so updating is required.

The scope of this order refers to requests for deferment of the payment of debts managed by the State Agency for Tax Administration and the bodies or agencies of the State Treasury therefore exempt limit of liability

According to these reasons this order is made, using the powers conferred under the provisions of Articles 82.2.a) of Law 58/2003 of 17 December, General Tax, 13.1 of Law 47/2003 of 26 November, General Budget and the second additional provision of Royal Decree 1065/2007, of 27 July, approving the General Regulations of the actions and procedures Management and Development Tax Inspection and Standards approved common Application Procedures of Taxes.

By virtue, I have:

Article 1. Scope.

This Order shall apply to requests for postponement and fractionation payment of debts operated by public law State Tax Administration Agency, and the bodies or agencies of the State Treasury, with the exception of debts referred to in Regulation EC 2913/1992, of the Council of 12 October, establishing the Community Customs Code, which is governed by the provisions of that Regulation, except those that are undertaken pursuant to article 220 thereof.

Article 2. Disclaimer of Warranties.

No guarantees for applications for deferment of the payment of the debts be imposed on the previous article, when together amount not exceeding 30,000 euros and They are both voluntary period as executive pay periodWithout prejudice to the maintenance, in the latter case, the existing barriers on goods and rights of the debtor at the time of filing.

For the purposes of determining the amount of debt designated, shall accrue at the time of the application, both the debts which the request itself is concerned, as any other of the same debtor for which has been requested and unresolved postponement or fractionation, and the amount of outstanding maturities of the deferred income or divided, debts unless they are properly guaranteed.

The accumulated debt will be those stated in the databases from the competent collection without accurate consultation with other bodies or organizations in the scope of this order in order to determine all the same. However, the competent bodies of those other cumulative revenue calculated debts, there is no record in their databases, they are notified by other bodies or agencies.

Sole additional provision. No increase in public spending.

The application of the provisions of this order does not involve an increase in expenditure in the budget of the bodies or organizations in the scope of it.

Single transitional provision. Pending applications.

Requests for postponement and fractionation pending the entry into force of this order shall remain subject to the provisions of the regulations in force at the date of submission of the application.

Sole repealing provision. Repeal legislation.

Upon entry into force of this order is repealed the Order EHA / 1030/2009 of 23 April, regarding deferred and divisions that constitute its scope.

Single final provision. Entry into force.

This order shall enter into force on the day following its publicación in the "Official Gazette".

Madrid, October 9, 2015-The Minister of Finance and Public Administration, Cristobal Montoro Romero.