Our law firm, team of economists and tax advisors in Marbella have been informed of the contents of the internal note 1/2017 from the Tax Office (Spanish AEAT), related to the management of deferrals and payments in instalments.
We can take the following conclusions:
1.- In general, it is clear that the taxes which have been passed on the customer and have been collected, cannot be postponed.
2.- There are different treatments according to whether the debt is less or more than 30.000 euros.
3.- The requests are dealt with by an online system for the taxes such as VAT and which are less than the aforesaid sum of 30.000 Euros
It is convenient to verify the “risk” of the taxpayer with the public tax authorities prior to the request, to avoid exceeding the sum of 30.000 euros.
According to the note, the online system shall not verify the trustworthiness of the circumstances you allege, that is, the difficulties of cash or the fact that you have not collected yet the taxes passed on to the customer.
4.- Taxes that must be passed on to the customer such as VAT with a sum of more than 30.000 euros. In these cases, the concession of the deferral or instalment shall be conditioned to the fact that it must be sufficiently proven that the sum that has been passed on to the client, has not been collected.
Therefore, together with the request of deferral or instalment, you will have to attach the following documentation:
– list of invoices issued that must be collected still, with identification of the client, sum and due date.
– Proof by documents that these have not been collected yet.
– list of invoices received with identification of the suppliers and the corresponding sum, proof of payment and methods of payment used.
5.- All of this in order to weight whether the VAT paid in the assessment has been paid to the supplier or not.
6.- It is expressly recorded that, given the fact that these taxes cannot be postponed, the agreements to concede the request shall include a clause in which they warn that if, during the period of the deferral or instalment, you receive payment of the tax passed on to the client, the taxpayer must immediately pay said sum to the tax authorities.
7.- Conclusions:
– For sums less than 30.000€ the computer system shall consider the circumstances you allege as proven by the simple fact of indicating them.
– For sums exceeding 30.000€ in the case of VAT, it seems clear that in the practice it will be very difficult that requests of deferral or instalment will be granted.
Do not hesitate to contact our law firm and team of economists in Marbella now, for any fiscal enquiry.
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