The granting of a deferment will give rise to the accrual of interest, from the date on which said deferment is granted until the payment date, in accordance with the late payment interest rate applicable at any given time during the deferment period.

In the case of deferments where the individual responsible for payment has been exempted from the obligation to provide guarantees, for special reasons, the interest applicable will be the late payment interest established, increased by two points.

This is in accordance with the provisions of article 20.5 of the Consolidated Text of the General Law on Social Security, approved by Legislative Royal Decree 1/1994, of 20 June, as set forth in Final Provision Five of Law 17/2012, of 27 December, General State Budgets for the year 2013.