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The past 20 of December of 2013 the page Web of the AEAT published Instruction 6/2013 by under which new instructions on the concession of postponements and divisions in the matter of retentions and income against the account are dictated (models 111, 115, 202, 130, 131,123…)

Although these tributary debts always have had a very restrictive treatment at the time of being postponed or divided, nevertheless from year 2009 they where conceding granting to postponements and instalments on these debts on the same terms and conditions as for other taxes. THIS HAS CHANGED and from the models that are to present / display now in January of 2014 referred to 4T or period 12 of exercise 2013, ANY DIVISION OR POSTPONEMENT OF DEBT WILL NOT BE ADMITTED referred to retentions or income against the account whose quantity is below the 18.000€ and for those who are above that amount must fulfil the following requirements:

That the execution of the patrimony of the contributor could:

  • substantially affect the maintenance of productive capacity and employment levels of the respective economic activity
  • cause serious losses to the interests of public finances

Click the link of the website of the AEAT for more information.


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