| Purpose: |
This is an administrative action requested by the debtor which authorises payment of debts to the Social Security outside of the regulatory payment period.
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| Subject: |
The person responsible for payment of the debt. |
| Forms: |
More information on forms |
| Documentation: |
- Guarantee documents, if required.
- Number of the current account from which payments are to be collected.
- Any other in support of the application.
More information on documentation |
| Where it is to be processed: |
The application will be sent to the Provincial Directorate of the General Treasury of the Social Security, Social Security Administrative Office or Debt Collection Unit in the province where the employer or the person responsible for the payment has authorised the contribution account or, in absence of this, in the province where they are domiciled.
The application can be presented at any of the places established under article 38.4 of Law 30/1992, of 26 November, on the Legal Framework for Public Administrations and Common Administrative Procedure, as drafted in Law 4/1999, of 13 January (BOE of 14 January 1999). |
| Periods: |
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The application may be presented at any time from the start of the regulatory period for the payment of the debt in question.
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A period of 10 days is given to correct errors or complete the application, to count from the date of request from the Administration.
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The Administration will issue and announce its decision within 3 months following receipt of the application by the body authorised for its processing.
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The total deferment period may not exceed 5 years. |
| Effects: |
The following conditions must be met: payment of non-deferrable amounts, constitution of guarantee, and payment of current amounts due, to produce the following effects:
- Suspension of the collection procedure regarding the deferred debts;
- and the consideration of the debtor as being up to date as regards his or her obligations with the Social Security.
More information on effects |
| Other important information: |
- The application will be for all debts in their entirety.
- In general, applications are rejected when previous deferments have not been honoured.
- Applications will be denied in cases where the disposal of seized property has already been authorised at the time the application is made.
- They are rejected when they are for amounts that do not exceed twice the current minimum professional wage.
- Depending upon the circumstances, deferred payments must be guaranteed by a good and sufficient guarantee to cover the principal amount of the debt, surcharges, interest and costs.
- Due payments for deferred debts shall be collected via direct debit through an account at any Financial Institution (Bank, Savings Bank, Credit Co-operative or Rural Bank) authorised to act as a Collection Office.
- Applicable Legislation.
- Interest.
- Failure to Comply.
- Resolution.
FAQs |
