Debt Deferments

This is an administrative action requested by the debtor which authorises payment of debts to Social Security outside of the regulatory payment period.

• Deferrable debts.
• Non-deferrable debts.

The person responsible for payment of the debt.

• TC 17/10 Application for Social Security debt payment deferment.
• TC 17/11 Recognition of Social Security debts.
• TC 17/12 Application for direct debit payment of deferred debts.
• TC for Non-deferrable payment settlement.
• TC for Deferrable payment settlement.
• TC-2 List of workers, if one has not already been submitted. 

More information on forms

• 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

The application will be sent to the Provincial Directorate of the Social Security Treasury General, 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 if not, in the province where they are domiciled.

If you are a citizen, you can submit your application via the Deferral of Social Security debt payments procedure, available on Importass. If you are a company, you must do this via the Electronic Register.

The application may also 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.

• The application may be presented at any time from the start of the regulatory period for the payment of the debt in question.
• A period of 10 days is given to correct errors or complete the application, to count from the date of request by the Administration.
• The Administration will issue and announce its decision within 3 months following receipt of the application by the body authorised for its processing.
• The total deferment period may not exceed 5 years.

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 having paid all Social Security debts to date.

More information on effects

• The application will be for the total debt amount.
• In general, applications will be rejected where any of the following circumstances apply:
• There have been repeated breaches of previously granted deferrals
• Where, at the time of the application, the disposal of seized assets had already been authorised
• Where the amount of the debt eligible for deferral does not exceed twice the current national minimum 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.