Deferred payments must be guaranteed by sufficient warranty as to cover the principal amount of the debt, surcharges, interest and costs, except in the following cases:

• When the applicant is the General State Administration, an Autonomous Community, a local Administration body or a public law organisation or body with independent legal status that is associated with or subordinate to any of the aforementioned Administrations, as long as they do not legally trade as a commercial company.
  
• When the total deferrable debt is less than or equal to 30,000 euros or, if the deferrable debt is less than 90,000 euros, when it is agreed that payment of at least one third of the debt will be made within 10 days of notification of the concession and the remainder within the following two years.
  
• When the debt corresponds to benefits unduly received that were not settled within the regulatory deadline or deadlines established for this purpose, provided that the person responsible for their reimbursement maintains their status as a Social Security pensioner.
  
• In the case of deferrals where, due to extraordinary circumstances, the Minister for Social Security expressly authorises exemption regarding guarantees, following a favourable proposal from the Director General of the Social Security Treasury Office.

In these cases, even when it is not necessary to establish sufficient guarantees, any order of provisional attachment that may have occurred will be maintained.