Social Security

Correction of mistakes or omissions and reports:

When the deferral application filed contains defects or omissions, the organisation responsible for its processing will, within a maximum period of ten calendar days, request the applicant to correct these defects within the same period, indicating that in the event that the applicant fails to do so, the case will be sent to the authorised organisation for it to issue a decision declaring that the applicant has withdrawn the application.

If it is considered necessary, as many reports and records as are deemed appropriate may be obtained before a decision is taken on the deferral.

Decision on the deferral

Once the applicant has submitted all the required documentation , the corresponding decision must be made within a maximum period of three months from the recorded date of receipt by the corresponding body for processing. Once this period has elapsed without an express resolution having been issued, the application will be considered to have been rejected. When making the decision, previous repeated acts of non-compliance will be taken into account.

Resolution Content:

Resolutions that grant deferral will contain the following information:

• The amount of the deferred debt
• The total deferral period.

This period may not exceed five years. However, in the event of duly justified extraordinary circumstances, the Director General of the Social Security Treasury Office may exceptionally authorise longer deferral periods.

A debt repayment schedule will be included with the decision which specifies, using identifiers, the repayment periods, the amount to be paid in each of these and their due dates.

Notification of the Resolution:

Notification shall be given by any means that permit verification of receipt by the interested party or their representative, as well as the date, identification and content of the administrative act in accordance with articles 59 to 61 of Law 30/1992, dated 26 November, on the Legal Framework for Public Administrations and Common Administrative Procedure.   

The person responsible for payment must pay in the non-deferrable contributions, if they have not been previously paid, within amaximum period of one month from the date of the decision granting deferral.

In the case of deferrals with exemption to provide guarantees for deferrable debts of less than 90,000 euros and repayment within a period of less than two years, at least a third of the deferred debt must be paid within the ten days subsequent to the announcement of the decision.

Furthermore, the effectiveness of the deferral will be subject to the other specific conditions that may be established in the decision granting the deferral.