Bizkaia
Tax debts qualifying for guarantee waiver | Late payment interest | |||||
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Amount | Payment due date | Deadline to make payment by instalments | Additional requirements | Taxes qualifying for the waiver | Effective date | Tax rate applicable as from 01/01/20111 |
Not higher than € 10,000 | VAT, Company Tax and payroll withholdings | 28/02/20091 | 5.00% | |||
Not higher than € 100,000 | 12 months | Debtor's solvency; inexistence of other deferred debts | VAT, Company Tax. No withholdings | |||
Not higher than € 250,000 | 6 months | VAT, Company Tax. No withholdings |
1 Article 29 of the Bizkaia Provincial Decree ("Decreto Foral de Bizkaia") 215/2005, 27th December, was amended by the Bizkaia Provincial Decree 20/2009, 17th February, entering into force as from 28th February 2009, whereby the Regulations governing tax collection in the province of Bizkaia ("Reglamento de Recaudación del Territorio Histórico de Bizkaia") were passed. These regulations increased the amount qualifying for guarantee waiver in case of tax debt deferrals and in case of the suspension of contested decisions involving an amount ranging from € 7,500 to € 10,000 €.
Not higher than € 150,000 | 12 months | Debtor's solvency; inexistence of other deferred debts | VAT, Company Tax and payroll withholdings | 04/11/20092 | 5.00% |
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2 Limitations applying only to those applications for payment deferrals filed until 31st December 2010 and those still pending as at 11th November 2009 (Bizkaia Provincial Decree - ("Decreto Foral de Bizkaia"- 143/2009, 3rd November, which temporarily amends the conditions to be met in order to qualify for guarantee waiver in case of tax debt deferrals). Prior to that date, the threshold was set at € 100,000 and there was no waiver whatsoever on payroll withholdings.
Gipuzkoa
Tax debts qualifying for guarantee waiver | Late payment interest | |||||
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Amount | Payment due date | Deadline to make payment by instalments | Additional requirements | Taxes qualifying for the waiver | Effective date | Tax rate applicable as from 01/01/20111 |
Not higher than € 3,000 | Monthly | 1 year | VAT, Company Tax and withholdings | 5.00% | ||
Not higher than € 12,000 | ||||||
Not higher than € 150,000 | 2 years | Minimum 20% deposit when paying by instalments | ||||
If higher than € 150,000 | Minimum deposit of € 30,000 so that the tax debt does not exceed € 150,000 |
1 Articles 26.6. and 64 of the Guipuzkoa General Tax Regulations ("Norma Foral General Tributaria de Guipuzkoa") were amended, with effects as from 23/3/2009, whereby it was provided that in the cases of deferral, payment by instalments or suspension of tax debts fully guaranteed either by means of a joint and several guarantee provided by a credit entity or by a mutual guarantee company or by means of a guarantee bond insurance certificate, the late payment interest to be charged shall be the statutory interest (i.e. 4% as from 1st April 2009).
Alava
Tax debts qualifying for guarantee waiver | Late payment interest | |||||
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Amount | Payment due date | Deadline to make payment by instalments | Additional requirements | Taxes qualifying for the waiver | Effective date | Tax rate applicable as from 01/01/2010 1 |
Not higher than € 10,000 | Aportación de información de cuentas bancarias y autorización para que la Diputación Foral de Álava pueda conocer los saldos y movimientos de cuentas bancarias | VAT, Company Tax and withholdings | 5.00% |
1En virtud de lo dispuesto en el artículo 26 de la Norma Foral 6/2005, de 28 de febrero, General Tributaria de Álava en los supuestos de aplazamiento, fraccionamiento o suspensión de deudas garantizadas en su totalidad mediante aval solidario de entidad de crédito o sociedad de garantía recíproca o mediante certificado de seguro de caución, el interés de demora exigible será el interés legal (4% desde el 1 de enero de 2011).
Navarra
Tax debst qualifying for guarantee waiver | Late payment interest | |||||
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Amount | Payment due date | Deadline to make payment by instalments | Additional requirements | Taxes qualifying for the waiver | Tax rate applicable as from 01/04/20092 | Effective date |
Not higher than € 6,0001 | Monthly | 3 years | Plazo entre a 1 y 2 años exige el previo ingreso del 20% de la deuda; entre 2 y 3 años el 30% | VAT and Company Tax. | 5.00% | 2012 |
Not higher than € 210,0001 | 3 years | Plazo entre a 1 y 2 años exige el previo ingreso del 20% de la deuda; entre 2 y 3 años el 30% | VAT and Company Tax. | 5.00% | 2012 | |
Not higher than € 6,0001 | 1 year | Retenciones y Pagos a cuenta | 5.00% | 2012 |
1 These are transitional measures, applicable only to those applications for deferrals or payment by instalments of the tax debt during the years 2009 and 2010.
All the Spanish Provinces, except Bizkaia, Araba, Gipuzkoa and Navarre ("Territorio Común")
Tax debts qualifying for guarantee waiver | Late payment interest | |||||
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Amount | Payment due date | Deadline to payment by instalments | Additional requirements | Taxes qualifying for the waiver | Tax rate applicable as from 01/04/2011 | Effective date |
Not higher than € 18,0001 | VAT, Company Tax. No withholdings | 5.00% |
1 As from 1st May 2009. Before that date it was set up at € 6,000