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The Tax Administration will automatically make available the possibility that IRS and IRC debts up to five thousand and ten thousand euros, respectively, are paid in installments, according to an order published today on the Finance Portal.
The objective of the measure is to facilitate the mechanism of payment in installments of values related to those two taxes that taxpayers currently have, that is, the possibility of adhering in a simplified way to an installment plan up to 15 days after the tax payment term noted in the note. of collection.
Therefore, this order determines that the Tax and Customs Authority (TA) will automatically create a quota plan at the end of the period that the taxpayer would have to do it, when it finds that it did not.
“The installment plan is created by AT when the deadline for requesting the installment payment request is shown (…) equivalent to that request, the payment of the first installment,” says the diploma that also determines that it is up to AT to proceed “to the notification of contributors to quota plans ”created under this order.
In the case of the IRS, taxpayers who have received a collection invoice and have not yet paid the tax would have until September 15 to submit a request for payment in installments. With the provisions of this order, even if they do not make this request, AT automatically creates an installment plan to pay the missing amount.
The measure simplifies and expands payment possibilities and is another way to prevent a debt from advancing to the executive process, which always implies higher costs in fines and costs.
As provided in the simplified process of adhering to the IRS debt installment plans (with a value equal to or less than five thousand euros) and IRC (with a value equal to or less than 10 thousand euros), which do not imply the provision of guarantees, also in this case “the payment of the first installment occurs until the end of the month following the creation of the plan by AT and the payment of the following installments until the end of the corresponding month”.
The number of installments is calculated taking into account the amount owed, up to a maximum of 12, with a minimum value of 102 euros. Thus, a debt between 204 and 350 euros, for example, will be automatically divided into two installments.
The document and the reference for the payment of each installment must be obtained through the Finance Portal, and the lack of payment of any of the installments implies the immediate expiration of the next installments and the beginning of the tax execution process for the amount owed .
The order of the Undersecretary of State for Tax Affairs justifies the measure with the current situation in which companies and families are facing a drop in income and the need to support taxpayers in voluntary compliance.
Furthermore, in the current framework of obtaining various incentives, namely access to community funds, taxpayers need to regularize their tax situation, which happens if they have an active and valid debt payment plan.
This solution is aimed at debts that are still in the voluntary collection phase and taxpayers who have their tax situation regularized, that is, they do not have debts for other taxes. In addition, it is only valid for debts that are due until December 31 of this year.
Earlier this month, an official source from the Finance Ministry told Lusa that AT had granted 80,112 requests for payment from the IRS in installments of less than 5,000 euros.
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