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Deferral or instalment plan for a debt with the AEAT (Spanish Tax Agency) (art. 65 LGT)

Deferral or instalment plan for a debt with the AEAT (Spanish Tax Agency) (art. 65 LGT) is filed with Sede Electrónica AEAT — Aplazamientos y Fraccionamientos. 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 €49. Official tasa (government fee): No tasa (official fee). Late-payment interest accrues at 4,0625% (Ley PGE 2026), or at the statutory interest rate if a bank guarantee is provided.

We draft your application to defer or pay in instalments before the AEAT (Spanish Tax Agency), with a payment schedule calculated at the late-payment interest rate of 4,0625% (PGE 2026), automatic application of the 50.000 € threshold below which no guarantee is required (Orden HFP/311/2023), a block on debts that cannot be deferred (modelos 111, 115, 202 and VAT charged to and collected from customers: DA 11.ª and 7.ª LGT), justification of temporary cash-flow difficulties, and a choice between a bank guarantee, a surety insurance policy, a mortgage, a personal guarantee or a request for a waiver under art. 50 RGR. A SEPA direct debit is compulsory.

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Estimated total cost
from €49
Managora's fee
€59.29 (21% VAT incl.)
Tasa (official government fee)
No tasa (official fee). Late-payment interest accrues at 4,0625% (Ley PGE 2026), or at the statutory interest rate if a bank guarantee is provided. (suplido: paid to the authority on your behalf, no VAT)
Processing time
Express decision: 6 months (silencio administrativo NEGATIVO, meaning no reply is a refusal, art. 52 RGR). Indicative maximum terms: 24 months for an individual with debts of 30.000 € or less; 36 months with a guarantee if over 30.000 €; 12-24 months for a company.
Where it is filed
Sede Electrónica AEAT — Aplazamientos y Fraccionamientos ↗
What you receive
Application

Cost breakdown: Our fee 49 euros, with no tasa (official fee), plus the late-payment interest (4,0625 per cent a year) on the deferred debt (this varies with the amount and the term)..

Deferral or instalment plan for a debt with the AEAT (Spanish Tax Agency) (art. 65 LGT): how is it filed?

  1. 1Answer the questions in the chat (around 10-12 minutes).
  2. 2We check whether the debt can be deferred (modelos 111, 115, 202 and VAT already collected).
  3. 3We apply the 50.000 € threshold below which no guarantee is required.
  4. 4We calculate the payment schedule with late-payment interest at 4,0625% for 2026.
  5. 5Payment of 49 € for the advice and drafting.
  6. 6We hand you the application ready for the AEAT's sede electrónica (online portal).

Which documents do you need?

  • •DNI / NIE / CIF of the applicant.
  • •Payment letter / self-assessment for the debt.
  • •Evidence of your financial situation (statements, balance sheet, accounts).
  • •Bank guarantee or surety insurance certificate (if over 50.000 €).
  • •Request for a waiver of the guarantee, if applicable (art. 50 RGR).
  • •Evidence of VAT not collected from customers (if applicable).

Legal basis and things to bear in mind

  • Legal framework: art. 65 LGT plus arts. 44-54 RD 939/2005 RGR plus Orden HFP/311/2023.
  • Threshold below which no guarantee is required: 50.000 € (existing debts plus the new one).
  • Cannot be deferred: 111, 115, 123, 216, 202 and VAT charged and collected.
  • Late-payment interest for 2026: 4,0625% (PGE 2026); statutory interest rate 3,25% with a bank guarantee.
  • Silencio NEGATIVO after 6 months: no reply means refusal (art. 52 RGR).
  • Missing one instalment: the whole debt falls due and enforcement proceedings begin (art. 54 RGR).
  • Natural companion procedures: iva_303, modelo_100, modelo_200, modelo_202, recurso_reposicion_administrativo.

Deferral or instalment plan for a debt with the AEAT (Spanish Tax Agency) (art. 65 LGT): frequently asked questions

Deferral or instalment plan for a debt with the AEAT (Spanish Tax Agency) (art. 65 LGT): how much does it cost?

The estimated total cost (our fee + official tasas and taxes) is from €49: Our fee 49 euros, with no tasa (official fee), plus the late-payment interest (4,0625 per cent a year) on the deferred debt (this varies with the amount and the term).. Managora's fee is €59.29, 21% VAT included (€49.00 net + €10.29 VAT). The official tasa charged by the authority (a suplido paid on your behalf, no VAT) is: No tasa (official fee). Late-payment interest accrues at 4,0625% (Ley PGE 2026), or at the statutory interest rate if a bank guarantee is provided..

Deferral or instalment plan for a debt with the AEAT (Spanish Tax Agency) (art. 65 LGT): how long does it take?

Express decision: 6 months (silencio administrativo NEGATIVO, meaning no reply is a refusal, art. 52 RGR). Indicative maximum terms: 24 months for an individual with debts of 30.000 € or less; 36 months with a guarantee if over 30.000 €; 12-24 months for a company.

Deferral or instalment plan for a debt with the AEAT (Spanish Tax Agency) (art. 65 LGT): which documents do I need?

You need to have to hand: DNI / NIE / CIF of the applicant., Payment letter / self-assessment for the debt., Evidence of your financial situation (statements, balance sheet, accounts)., Bank guarantee or surety insurance certificate (if over 50.000 €)., Request for a waiver of the guarantee, if applicable (art. 50 RGR)., Evidence of VAT not collected from customers (if applicable).. 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 AEAT — Aplazamientos y Fraccionamientos. 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 AEAT — Aplazamientos y Fraccionamientos ↗.

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