El blog de Maria

ISD tax bills in Andalucia can be postponed or fractioned. There are different procedures depending on if the bill is under or over 18000€

Documentation that must accompany the request for postponement and fractionation debts of over 18,000 euros (model 270)

1. Joint and several Guarantee of a credit institution, reciprocal guarantee society or Insurance company.

2. If necessary, documents evidencing representation and the place designated for  notification  purposes.

3. Other documents which  justify the existence of economic and financial difficulties

4. Filled in tax form

5. Where appropriate, request of credit compensation for the duration of the rescheduling, in regards to those  credits that can be recognized by them during the same period.

6. If security is not a guarantee from a credit institution, reciprocal guarantee society or insurance company, the following document/s will be necessary:

a) Liability statement and documentary proof of the impossibility of obtaining such guarantees and account of managements made to  try to obtain it.

b) Valuation of property offered as collateral made by specialized companies or independent professionals. When there is a register of companies or professionals specialized in the valuation of a particular type of property, the assessment should preferably be made by a company or professional registered in the register.

c) Balance sheet and income statement for the last financial year and audit report, if any, in case of entrepreneurs or professionals who are bound by law to keep accounts.

When a total or partial waiver of the guarantee requisite is requested, this shall be adittionally furnished  with these documents:

1. Liability  statement and documentary proof demonstrating lack of goods  other than those offered as collateral.

2. Documentary evidence of the impossibility of obtaining endorsement of  credit  institution, reciprocal guarantee society or Insurance company and  proof of steps taken for obtaining mutual guarantee.

3. Balance sheet and income statement for the last three years and audit report, if any, in case of entrepreneurs or professionals bound by law to keep accounts.

4. Viability plan and any other information justifying the possibility of meeting  the postponement or fractionation plan.

A nice view from the Hotel-House "Henrietta", Jimena de la Frontera, Cádiz, South western Spain