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You are in: Home » Workers » Contribution / Collection for Workers  » Debt Deferments » Procedure

Procedure


Formalisation and Receipt of the Application

General Considerations:

  • The application will be made on the existing form. This form can be obtained  at any of the Social Security Administrative Offices or UURE.
  • The application will be addressed to the Social Security Office or the Provincial Office of the Social Security Treasury General of the province in which the employer or the person responsible for the payment has authorised the account for contributions or, in absence of this, in the province where they are domiciled.

  • If you have a digital certificateyou can apply through the Deferment of payment of Social Security debts procedure in the Social Security e-Office.

  • The application may be submitted at any of the places established in Article 16 of Law 39/2015, of 1 October, on the Common Administrative Procedure for Public Administrations, which are:
    • In the electronic register of the Administration or Organism it is addressed to or in the General Electronic Register of any Public Administration.
    • At the registers of the administrative bodies it is addressed to.
    • At the registers of any administrative body which belongs to the National Government, any Autonomous Region Government, or any of the entities that form a part of the Local Government if, in this last case, the pertinent agreement has been signed.
    • At Post Offices, in the manner specified in the regulations.
    • At Spanish diplomatic delegations or consular offices abroad.
    • At register support offices.
    • At any other place specified in the legal provisions in force.
  • The application must be submitted prior to the authorisation for the transfer of seized goods.

  • Only one application may be made and it must cover the total existing debt, whether or not the company making the application has different contribution account codes.

Application content:

All the details necessary for full identification of the person responsible for the payment must be stated

The factual circumstances that caused the application.

The proposed deferral period and repayment deadlines.


The amount of the debt, differentiating the non-deferrable debt from the deferrable debt. As a rule, applications for deferral in which the deferrable amount is not more than twice the minimum monthly wage in force, are rejected.

The affected contribution account codes.

                              



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