The collection of taxes occurs mainly through self - assessments formulated by the taxpayer and provisional or final settlements, practiced by the Administration.
Well, tax debts which affect the self-assessment system (which are the majority) must be met during the voluntary period, within deadlines or dates that the regulations for each tax marks. Thus, for example, from 1st May to 20th June, for a positive declaration of income tax, if the taxpayer does not choose to split the payment.
For its part, tax debts arising from the calculations performed by the Administration must be paid:
a) If you are notified between the 1st and 15th of the month, from the date of notification until the 5th of the following month or the next working day.
b) If notified between 16th and last of the month from the date of notification until the 20th of the following month or the next working day.
c) If it comes to collective and periodic notified tax debts, from 1st September until 20th November. In certain cases, the Director General of Revenue may modify this term, but the newly set cannot be less than two months.
Tax debts are met by stamped actions must be paid at the time of the taxable event, unless the special regulation states otherwise.
During the periods of voluntary period, without the taxpayer paying the tax debt, may open the way, mainly, the collection procedure by way of urgency (see Chapter 2).