• Management and collection within the deadline

    1. For payment of a debt within the deadline, can I defer payment or pay in instalments?

    2. Every year I receive a document to fill in and pay my tax, but this year I haven’t received anything. Must I wait to receive it?

    3. I have received notification of a tax settlement and I don’t understand when I must pay it by.

    4. I need proof of payment but, as the tax bill is not in my name, can one be issued for me?

    5. What should I do to have a payment refunded if I am not the person named on the tax bill?

    6. Can I ask for tax related documents to be sent to an address other than where I live?

    7. What information should be on my tax bill?

    8. Can I pay the tax for a third party?

  • 1. For payment of a debt within the deadline, can I defer payment or pay in instalments?

    Payment of the debt can be deferred or it can be paid in instalments at any time before the deadline is reached.

    The request can be presented at any of the BASE offices.

    Consult Deferment or payment in instalments within the deadline.


    2. Every year I receive a document to fill in and pay my tax, but this year I haven’t received anything. Must I wait to receive it?

    Tax bills for periodic payments, which are vehicle tax, tax on business activities, property tax and certain council taxes, are generally due on the same dates every year.

    There is no surcharge if the full amount of the tax bill is paid within the time limit.

    After the deadline and before notification of the final demand, there is a surcharge of 5%.

    The Administration is not obliged to send reminders for these taxes, as the deadlines for payment can be published in the BOP (Official Provincial Gazette) and on notice boards at the councils and at BASE.

    However, to make payment easier, BASE-Gestió d’Ingressos, sends documents to tax payers’ homes to enable them to make payments at the banks indicated.

    The taxes must be paid even if the document is not received. If this happens, a copy can be obtained from any BASE-Gestió d’Ingressos office.


    3. I have received notification of a tax settlement and I don’t understand when I must pay it by.

    The time limits for paying tax settlements are established in article 62 of the Ley General Tributaria (General Tax Law), with the start depending on the day the certified letter is received.

    If it is received between 1 and 15 of the month, the deadline is the 20 of the next month. If it is received between 16 and the last day of the month, the deadline is the 5 of the second month following.

    Example:
    If you receive notification on 8 September, the deadline is 20 October.
    If you receive notification on 23 September, the deadline is 5 November.


    4. I need proof of payment but, as the tax bill is not in my name, can one be issued for me?

    The Ley Orgánica de Protección de Datos (Data Protection Law) largely restricts the possibility of passing on data to a third party. A certificate may be issued for the payment with the express written authorisation of the tax payer named on the bill, presented with their DNI (identity card) and yours, as the third party and, in the case of societies or companies, a copy of the power of attorney.


    5. What should I do to have a payment refunded if I am not the person named on the tax bill?

    The taxpayer must give written authorisation when a refund of a tax payment is requested by somebody other than the taxpayer themselves, with the number of the bank account the refund should be paid into.

    A photocopy of the DNI (identity card) of the taxpayer and the third party must also be presented, along with the original notification of the tax bill and documentation specified on the form for refunds of tax overpayment.


    6. Can I ask for tax related documents to be sent to an address other than where I live?

    Yes, as long as the notifications are for taxes which are to be paid within the deadline. You should bear in mind that further communications will be sent to the address given as that for tax notifications until a request is made for this to be modified, as established in the Ley General Tributaria (General Tax Law).


    7. What information should be on my tax bill?

    The Ley General Tributaria (General Tax Law) establishes that letters regarding pending tax, sent to the taxpayer, should include the details which identify the taxpayer, the data to identify the tax base, and the percentage tax or tariffs applicable with the final amount of tax due.

    Possible tax relief may also be indicated in cases where it is applicable.


    8. Can I pay the tax for a third party?

    Anybody can pay a tax bill in the name of a third party, but this does not however, imply the acquisition of rights of the liable taxpayer. Whoever pays the tax bill in the name of a third party only has the rights stated in the legal regulations.


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