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Deferral of a Seguridad Social (Social Security) debt (LGSS art. 23 plus RD 1415/2004)

Deferral of a Seguridad Social (Social Security) debt (LGSS art. 23 plus RD 1415/2004) is filed with Sede Electrónica TGSS — Importass. With Managora you do it 100% online: you answer a few questions, sign a digital mandato (power of representation) and we draft, sign and file your application for you. Estimated total cost: from €19. Official tasa (government fee): No tasa (official fee).

We draft your deferral application to the TGSS (Social Security General Treasury) for employer contributions under the general scheme, self-employed contributions (RETA), domestic employees, surcharges and interest. It excludes employee contributions and work-accident contributions (which cannot be deferred). We apply the 30.000 € threshold below which no guarantee is required and, where needed, offer a bank guarantee, surety insurance, a mortgage or a reasoned request for a waiver (art. 33 RD 1415/2004).

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Estimated total cost
from €19
Managora's fee
€22.99 (21% VAT incl.)
Tasa (official government fee)
No tasa (official fee). (suplido: paid to the authority on your behalf, no VAT)
Processing time
Decision within 6 months (no reply means refusal). Payment terms: 24-60 months depending on the amount.
Where it is filed
Sede Electrónica TGSS — Importass ↗
What you receive
Application

Cost breakdown: Our fee 19 €. No tasa (official fee). The deferred debt accrues late-payment interest and, above 30.000 €, a guarantee is required, which carries its own cost..

Deferral of a Seguridad Social (Social Security) debt (LGSS art. 23 plus RD 1415/2004): how is it filed?

  1. 1Answer the questions in the chat (around 7 minutes).
  2. 2We exclude the contributions that cannot be deferred.
  3. 3We apply the 30.000 € threshold below which no guarantee is required.
  4. 4Payment of 19 € for the advice and drafting.
  5. 5We hand you the application ready for Importass.

Which documents do you need?

  • •DNI / NIE / CIF.
  • •Evidence of the contributions outstanding.
  • •Evidence of your financial situation.
  • •Bank guarantee / surety insurance (if over 30.000 €).

Legal basis and things to bear in mind

  • Legal framework: art. 23 LGSS plus RD 1415/2004 plus Orden ISM/385/2024.
  • Employee contributions and work-accident / occupational-illness contributions: CANNOT BE DEFERRED.
  • Threshold below which no guarantee is required: 30.000 €.
  • Missing an instalment: the whole remaining debt goes to enforcement.
  • Natural companion procedures: alta_autonomo, plan_pagos_aplazamiento_aeat, recurso_alzada_inss.

Deferral of a Seguridad Social (Social Security) debt (LGSS art. 23 plus RD 1415/2004): frequently asked questions

Deferral of a Seguridad Social (Social Security) debt (LGSS art. 23 plus RD 1415/2004): how much does it cost?

The estimated total cost (our fee + official tasas and taxes) is from €19: Our fee 19 €. No tasa (official fee). The deferred debt accrues late-payment interest and, above 30.000 €, a guarantee is required, which carries its own cost.. Managora's fee is €22.99, 21% VAT included (€19.00 net + €3.99 VAT). The official tasa charged by the authority (a suplido paid on your behalf, no VAT) is: No tasa (official fee)..

Deferral of a Seguridad Social (Social Security) debt (LGSS art. 23 plus RD 1415/2004): how long does it take?

Decision within 6 months (no reply means refusal). Payment terms: 24-60 months depending on the amount.

Deferral of a Seguridad Social (Social Security) debt (LGSS art. 23 plus RD 1415/2004): which documents do I need?

You need to have to hand: DNI / NIE / CIF., Evidence of the contributions outstanding., Evidence of your financial situation., Bank guarantee / surety insurance (if over 30.000 €).. You do not upload them here: we collect the details through the guided chat.

Who files the procedure?

Managora files it in your name with Sede Electrónica TGSS — Importass. You only provide the details through the chat and sign a mandato (power of representation); we prepare, sign and register it.

Can it be done online?

Yes. The whole process is online: you answer a few questions in the guided chat, sign a simple mandato on screen and receive the receipt and the official documents by email, with full legal validity.

Related procedures

Based on the legislation in force and on the official site of the competent authority: Sede Electrónica TGSS — Importass ↗.

Shall we get started with «Deferral of a Seguridad Social (Social Security) debt (LGSS art. 23 plus RD 1415/2004)»?

We file it for you, from start to finish.

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