The offering of guarantees must refer to the establishment, in favour of the Treasury General of the Social Security, of a guarantee from deposit or credit institutions or credit co-operatives legally authorised for this activity within Spanish territory and, if it were not possible to obtain such a guarantee, of a mortgage, a pledge with or without transfer of possession, an underwriting insurance policy guarantee from insurance companies authorised to operate in the corresponding sector or any other sufficient guarantee covering the total amount of the debt plus the interest applicable on the deferred amount from the time the deferral becomes effective until payment is made, as well as the amount of the surcharge.

The offer of warranty and other forms of personal guarantee must be accompanied by the acceptance of the guarantors and, within the warranty or guarantee, the express waiver of the benefits of division and exclusion.

The aforementioned guarantee, once established, must be recorded in the Special Resister of Guarantees.

Offering of collateral must be accompanied by documentation proving ownership and charges relating to the goods as well as an expert appraisal of these goods.

Any other information and documentation relating to the economic circumstances on which the application is based and are deemed appropriate to support the application.