Order EHA/1030 2009, of 23 April, set the limit exempt from the obligation to provide guarantees in applications for deferment or fractionation by 18,000 euros.

The purpose of this order is to maintain the ultimate purpose of the planned exemption, which is not only the streamlining of the management procedure for these applications, boosting their automated management, but also granting (a) the obligation to pay for the fulfilment of its obligations under public law in the face of financial economic difficulties of a transitional nature. In this respect it is considered necessary to raise the limit of the above exemption from the obligation to provide guarantees.

On the other hand, it should be noted that the elapsed time denotes a certain obsolescence of the currently current limit, so your update is required.

The scope of this order relates to requests for deferment and fractionation of the payment of debts managed by the State Tax Administration Agency and by the bodies or bodies of the State Finance, therefore, the limit exempt from the obligation to provide guarantees in applications for deferment or fractionation, the management of which corresponds to other tax administrations, will continue to be regulated in accordance with the provisions of the Additional provision second to Royal Decree 1065/2007 of 27 July 2007 approving the General Rules of Procedure and the Procedures for Tax Management and Inspection and the Development of the Common Rules of Procedure for the Application of Taxation.

According to the reasons set out above, this order is issued, making use of the powers conferred under the provisions of Articles 82.2.a) of Law 58/2003, of 17 December, General Tax, 13.1 of Law 47/2003, On 26 November, General Budget and the second provision of Royal Decree 1065/2007 of 27 July 2007 approving the General Rules of Procedure and the Procedures for the Management and Inspection of Taxation and Development of the Common Rules of Tax Enforcement Procedures.

In its virtue, I have:

Article 1. Scope of application.

This order shall apply to the requests for deferment and fractionation of the payment of the public-law debts managed by the State Tax Administration Agency, and by the organs or agencies of the State Public Finance, excluding the debts referred to in Council Regulation (EEC) No 2913/1992 of 12 October 1992 establishing the Community Customs Code, which shall be governed by the provisions of that Regulation, except in the case of: are contracted pursuant to Article 220 thereof.

Article 2. Exempt warranties.

No guarantees shall be required for requests for deferment and fractionation of the debts referred to in the previous Article, where their total amount does not exceed EUR 30 000 and are both in period voluntary as in an executive period of payment, without prejudice to the maintenance, in the latter case, of the existing constraints on the assets and rights of the debtor at the time of the submission of the application.

For the purposes of determining the amount of debt noted, the debts to which the application itself refers, and any other debts of the same debtor for which the debt is referred, shall be cumulated at the time of the application. requested and not resolved the deferment or fractionation, as well as the amount of the outstanding maturity of the deferred or split debts, unless they are duly guaranteed.

The cumulative debts will be those which are found in the databases of the competent collection body, without the need for consultation with the other bodies or bodies falling within the scope of this order. effects of determining the set of the same. However, the competent collection bodies shall take into account those other cumulative debts which, not on their databases, have been communicated to them by other bodies or bodies.

Single additional disposition. No increase in public expenditure.

The application of the provisions of this order shall not entail an increase in the expenditure on the budget of the bodies or bodies falling within the scope of this order.

Single transient arrangement. Requests in processing.

Applications for deferment and fractionation in order to enter into force of this order shall continue to be governed by the rules in force at the date of filing of the corresponding application.

Single repeal provision. Regulatory repeal.

The Order of EHA/1030 2009 of 23 April is hereby repealed with the entry into force of this order in relation to the deferrals and fractionations that constitute its scope.

Single end disposition. Entry into force.

This order will take effect the day following your publication in the "Official State Bulletin".

Madrid, October 9, 2015.-The Minister of Finance and Public Administration, Cristobal Montoro Romero.