I can't pay the Tax Office: how to ask for a deferral in Bizkaia
Which debts can be deferred and what you need.
In a nutshell
- If you can't pay a tax on time, you can ask the Bizkaia Tax Office to defer it or split it into instalments.
- You have to ask within the payment deadline. If you ask late, surcharges are added.
- You usually pay interest and, for large amounts, provide a guarantee.
Sometimes the quarter's VAT or your income tax comes at a bad time. Before you stop paying, you can ask for a deferral (aplazamiento).
What can be deferred
- Most Tax Office debts: VAT, income tax, prepayments, assessments.
- Some debts can't be deferred, such as certain withholding you've collected from others.
How to ask for it
- 1Before the deadline endsIdeally, file the return and ask for the deferral within the same deadline.
- 2Propose the instalmentsState over how many months you want to pay it.
- 3A guarantee, if neededIt isn't usually required for small amounts. For large amounts, the Tax Office may ask for a bank guarantee or another form of security.
- 4Pay the instalmentsThey're charged to your account. If you miss one, the deferral may be cancelled.
Interest. Deferring isn't free: late-payment interest is charged. Even so, it usually works out better than the surcharge for not paying.
Frequently asked questions
While I have a payment plan, can I get the certificate of being up to date?
Yes. If you're up to date with the instalments, it comes out positive.