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 if 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do so, the case will be sent to the authorised organisation for it to issue a decision declaring that the applicant has withdrawn the application.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 made 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.
• The redemption granted, the length of the repayment periods and their due dates.

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

Notification of the decision:

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 40 to 46 of Law 39/2015, of 1 October, on the Common Administrative Procedure for Public Administrations.

The person responsible for payment must pay in the non-deferrable contributions, if they have not been previously paid, within a maximum 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 following 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.