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The postponement involves extending the period within which the taxpayer may validly make payment of the tax debt.
Payment instalments are a form of postponement, in addition to the deferred payment it is the division or distribution of the tax debt in instalments or staggered maturities.
In theory they are deferrable or fractional, at the request of the taxpayer and prior administrative authorization, all tax debts whose ownership corresponds to Public Finance (regardless of that they are in voluntary or executive pay period).
Nevertheless, tax liabilities arising from withholding personal income tax or corporate tax cannot, as a rule is subject to postponement or subdivision. Only when maintenance is potentially affected of productive capacity and economic employment level activity of the debtor, can be very exceptionally be postponed or split withholding debts.
Tax debts which are collected by using stamped paper in no case are subjected to postponement or fractionation.
... desde que encontré a Serapeum, especialmente Josep Navarro, me he dado cuenta que realmente Josep es un gran profesional, no sólo te asesora sinó que con la jurisprudencia correspondiente, te explica en que situación te encuentras. Actualmente, me está llevando de una manera altamente profesional un tema que complicó mi asesor fiscal anterior ...