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Pay by instalments or postpone payment - Payments made on time

When can this application be submitted?

This can be requested at any time, taking the following into account:

By filing the appeal before the deadline for payment, enforced payment will not be initiated, but interest for late payment will still be charged.

Who can apply?

  • The person liable for tax;
  • The beneficiaries;
  • The officially designated agent (form to delegate agent);
  • Any person whose legitimate and direct interests may be affected by the administrative decision;
  • The subsidiary or jointly responsible person.


Time limit for resolution

  • The time limit for resolving the claim is six months from the date of submission of the application.
  • If no resolution has been sent at the end of this period, the lack of administrative response should be considered a negative resolution, such that the claim has been rejected.
  • If you do not agree with the resolution, you can lodge an administrative lawsuit, on the appropriate form and within the deadline.


Where to file it?

Related formalities