The delay in paying taxes, such as IRS, can be more common than you think. Whether for oblivion, lack of liquidity or simple delay in the organization of accounts, there are taxpayers who exceed the voluntary payment period and have debts pending to the Tax Authority (AT). However, not everything is lost: there are legal mechanisms that allow us to regularize the missing amounts, phasedly and without more severe immediate penalties.
According to the OT, there are taxes whose debt can be paid in installments, such as IRS and IUC, provided that the request is made at the right time, and within certain limits. This possibility applies to both unique taxpayers and companies.
What are the eligible taxes?
According to information published on the Finance Portal and also released in the official informative leaflet, the following taxes may be paid in installments:
- Tax on the income of singular persons (IRS)
- Tax on the income of legal persons (IRC)
- VALUE VALUE (VAT)
- Municipal Tax on Deadly Real Estate Transmissions (IMT), also when liquidated
- Single Circulation Tax (IUC)
These taxes can be integrated into a payment plan up to 36 monthly fees, with a minimum value of 25.50 euros per installment.
How to submit the order?
According to the tax authorities, the taxpayer has 15 days after the end of the voluntary payment period to submit a payment request in installments. Submission is made exclusively through the Finance Portal, in the Citizens or Companies> Services> Provision Plans> Simulate / register order.
The applicant must indicate the number of benefits desired, considering that the greater the number of months, the greater the total charge due to the default interest that continues to be applied until the month of effective payment.
Is there automatic plane?
Yes. AT can automatically activate a provision plan if the tax was not paid on time and that the taxpayer did not make any request within the legal limit.
This automatic option is only valid in specific situations:
- The debt must be still in the phase of voluntary collection
- The value cannot exceed 5,000 euros in the case of individuals, or 10,000 euros in the case of companies
If the taxpayer chooses not to pay the first installment of this automatic plan, the tax execution will begin. That is, there is a coercive charge, with attachment of goods or values.
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How are the installments paid?
The first installment must be paid by the end of the month following the plan approval. The remaining wins on the last day of each month. AT clarifies that payment documents are made available from the 11th of each month on the portal.
Default interest is automatically added to the amount of each installment from the end of the original payment deadline to the month in question. Payment must be made punctually, otherwise the plan can be canceled.
What if you don’t pay one of the installments?
Failure to pay a installment implies the immediate maturity of the following. In addition, a debt certificate will be issued and the process goes to tax enforcement unless the taxpayer regularizes quickly.
To verify if there are installments in delay, the tax authorities recommends access to in payments> missing payments.
Is it worth asking?
Whether on its own or automatic initiative, tax payment plans, such as IRS, are an effective way to avoid more serious consequences such as pledges or bank blocks. According to the OT, this tool exists to facilitate voluntary regularization by taxpayers and avoid early appeal to the executive way.
However, it is essential to comply with the defined deadlines, both to ask for the plan and to keep payments up to date. Only then is it avoided aggravating a situation that, at the outset, could be resolved with flexibility and at no additional excessive costs.
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