Royal Decree-Law 3/2016, of 2 December, allows only to grant deferrals or instalments of certain tax debts, including the Indirect Canaries General Tax, since it is a tax that must be legally passed on, when it is justified that the quotas Have not actually been paid. In general, a distinction shall be made between requests for deferrals or debarment of debts of less than or equal to € 30,000, which do not require the provision of guarantees, and shall be processed through a simplified procedure; Of those other requests for deferrals or instalments of more than € 30,000. On the part of the Canary Islands Tax Agency, the same management procedure will be applied for deferrals and splits both for natural persons and for legal entities.
IGIC Advice in Gran Canaria – In EnglishIn the web portal of the Canary Islands Tax Agency, the new standardized forms of application for deferrals and subdivisions of the IGIC will be made available to taxpayers.
Processing of deferrals and installments not exceeding € 30,000.The Canarian Tax Agency applying the principle of effectiveness in the collection management, will establish a simplified procedure in which it will not be necessary to provide the documents justifying the transitional nature of treasury difficulties and the non-payment of the IGIC assessed contributions. There are no changes with respect to the maximum terms of granting installments with respect to those currently applied by the Collection Administrations. For the purposes of determining the amount of outstanding debt, at the time of application, all debts for which the deferral or fractionation has been requested and not resolved, as well as the amount of outstanding maturities Debts postponed or divided, with the exception of those that are duly guaranteed.
Processing of deferrals and installments of more than € 30,000.There are no changes with respect to the maximum terms of granting installments with respect to those currently applied by the Collection Administrations. The granting or, where appropriate, denial of an application for deferral or split of payment shall be conditional on the applicant’s accreditation of the non-payment of the assessed contributions of the tax object of the application. Together with the application for deferral or fractionation of payment, the documentation proving the absence of collection specified in the application form will be attached, in particular:
- List of invoices issued that have not been collected with customer identification, amounts and expiration dates of the same.
- Documentary justification proving that they have not been effectively met.
- List of invoices received, with identification of suppliers and amounts, proving if they have been satisfied and, where appropriate, accreditation of the means of payment used.
- Copy of any requirements or actions taken against the creditor claiming payment of unpaid bills.
If it is estimated by the Collection Administrations that the resolution of the postponement or fractionation of payment may be delayed, a provisional payment schedule may be established.