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Not all requests for postponement or payment instalments of tax debts to the taxpayer involve the obligation to provide corresponding guarantee. It is necessary to distinguish the following situations:
a) Requests for postponement or payment instalments of tax debts of less than 500,000 pesetas, excluding customs do not require any guarantee; although taxpayers have to provide guarantees that have applied for or have granted an earlier postponement without guarantee, if the amount of tax debts accumulated with the current request exceeds 500,000 pesetas.
b) In exceptional cases, the competent authority may waive the provision of collateral, if the taxpayer lacks sufficient assets for this and the execution of its assets could affect the maintenance of productive capacity and employment level of activity, or produce great losses to the interests of the Tax Authorities.
In these cases, the petitioner must accompany the request for postponement, among other documents, the declaration of insufficient assets, the financial statements of the last three years and the viability plan.
c) Applications for deferment or payment instalment of tax debts in excess of 500,000 pesetas require the petitioner the corresponding guarantee, which may consist of joint and several guarantee of a credit institution or mutual guarantee company and, alternatively, chattel mortgage, real estate, pledges with or without physical delivery, joint or several guarantee, or any other that the Administration may deem sufficient.
The guarantee should cover the amount of the tax debt, the requested postponement or instalments, interest on arrears, plus 25 percent of the sum of the two amounts.
It is worth noting, finally, that in the letter of request only the irrevocable commitment of the credit institution or mutual guarantee company to provide joint and several guarantee or justification of the impossibility of obtaining it (for Treasury support other possible guarantees) is required. Only in the event that the Administration favourably resolved the request must provide the guarantee within the following thirty days from the notification of the concession agreement.
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