If you have debt to the state, such as the tax authorities or social security, be aware that there are ways to regularize them without letting the situation climb to pledges or other more serious processes. The law allows the regularization to be done at or in installments, with different solutions as it is taxes or social contributions.
According to the Finance Portal, when debts are not paid within the legal deadline, the immediate consequence is the establishment of a tax enforcement process. It is the mechanism used by the state to charge what was not delivered voluntarily.
After issuing the debt certificate, the taxpayer is notified and has three hypotheses: to oppose execution, request payment in installments or resort to the donation in compliance. If nothing is done, the risk of course, from the salary of the salary to the seizure of assets or any IRS reimbursements.
Payment plans to the tax authorities
The Portuguese tax system provides for the possibility of paying for installments even when the debt has already entered. According to the Finance Portal, there are two main modalities: the unofficial plan and the plan in the execution phase.
In voluntary collection, it is mainly covered by IRS and IRC debts. For the IRS, the amounts in debt up to five thousand euros can be paid in installments; In the case of IRC, the limit rises to ten thousand euros. No request is required or warranty: The taxpayer receives the notification with the defined plan and just start paying to make it in force. The number of installments varies depending on the amount and may go from two to twelve.
If the debt is already in tax enforcement, the scheme is similar. Also here the limits are five thousand euros in the IRS and ten thousand in the IRC, being dismissed the guarantee if there are no other active plans. The plan is also communicated by the Tax Authority and just comply with payments within the established deadlines.
Direct request for installments
For debts outside the aforementioned limits or in advance of the process, the taxpayer may also directly request payment in installments until the executive sale is marked. The request can be made in e-Balcão, in the option “Justice/Fiscal Executions/Payment in installments”, or in a finance service, by appointment. The maximum number of installments is 36, with minimum value of 102 euros each.
Social Security Debts
In the case of, the regime is wider. The institution itself explains that it is possible to join a payment plan in installments until the time the announcement of sale of pledged goods is published.
The request can be made through direct social security when the value in question is less than five thousand euros for individuals or one hundred thousand for companies. In these situations, there is no need to provide warranty.
If the debt is superior, you must complete an application and email it or by mail to the corresponding executive process section. The deadlines are also more flexible: they can reach 60 installments for singular persons, and can be extended up to 150 when the amount of debt exceeds 3,060 euros. In such cases, the provision of guarantee is mandatory, unless exempted.
The importance of not failing
Any payment plan implies a liability: if the installments are not met, the process returns to the beginning and the debtor loses the benefit of the agreement. In addition, default interest continues to be accounted for. Therefore, the recommendation of official entities is clear: as soon as it is aware of the debt, regulate it as soon as possible.
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