Modification of amounts related to deferrals in the payment of social security debts

Resolution of April 6, 2020, of the General Treasury of the Social Security, by which amounts are modified regarding deferrals in the payment of debts with the Social Security, fixed in the Resolution of July 16, 2004, on the determination of functions in matters of collection management of the Social Security; and in the General Regulation of Collection of the Social Security, approved by Royal Decree 1415/2004, of June 11.

The first instruction of the Resolution of July 16, 2004, of the General Treasury of the Social Security, on the determination of functions in matters of collection management of the Social Security, establishes the competence of various bodies and units of said common service of the Social Security for the granting of deferrals in the payment of debts with the Social Security, depending on the amount of the deferrable debt as well as other circumstances indicated therein.

In view of the health emergency caused by the COVID-19 coronavirus and its impact on the liquidity of companies and self-employed workers, which may lead to an increase in the number of requests for such deferrals, it is necessary to raise the threshold of the amounts of deferrable debts set in paragraphs A) and B) of the first instruction of the aforementioned Resolution of July 16, 2004 by modifying it, This will allow a faster and more efficient resolution of such requests and will contribute, in any case, to the decentralization of the management of deferrals in the payment of debts with the Social Security, thus optimizing the resources of the General Treasury of the Social Security.

On the other hand, Article 33.4.b) of the General Regulations on Social Security Collection, approved by Royal Decree 1415/2004 of June 11, 2004, establishes, as one of the cases in which it is not necessary to provide guarantees to ensure compliance with the deferral of payment of Social Security debts, that the total amount of the deferrable debt is equal to or less than €30,000 or that, if the deferrable debt is less than €90,000, it is agreed that at least one third of the deferrable debt must be paid before ten days have elapsed from the date of notification of the granting of the deferral. 30,000 € or, if the deferrable debt is less than 90,000 €, it is agreed that at least one third of the deferrable debt must be paid within ten days of the notification of the concession and the rest within the following two years, while allowing that these amounts may be modified by resolution of the Director General of the General Treasury of the Social Security.

The circumstances indicated above regarding the health emergency caused by the COVID-19 coronavirus and its impact on the liquidity of companies and self-employed workers, together with management reasons, make it advisable to make use of the authorization granted to this Directorate General in the aforementioned Article 33.4.b) of the General Social Security Collection Regulations to also raise the amounts of deferrable debts below which the constitution of guarantees to secure the deferrals will not be required, in order to facilitate the granting of such deferrals.

By virtue of the foregoing, this Directorate General, in accordance with the powers conferred on the matter by articles 31.1 and 33.4.b) of the General Regulations on Social Security Collection, approved by Royal Decree 1415/2004, of June 11, 2004, issues the following instructions:

First. Modification of the Resolution of July 16, 2004, of the General Treasury of the Social Security, on the determination of functions in matters of collection management of the Social Security.

Paragraphs A) and B) of the first instruction of the Resolution of July 16, 2004, of the General Treasury of the Social Security, on the determination of functions in matters of collection management of the Social Security, are worded as follows:

“A) The following bodies and units shall be competent to grant deferrals in the payment of Social Security debts, depending on the amount of the deferrable debt:

Up to 150,000 €: The Heads of the Social Security Executive Collection Units and the Directors of the Social Security Administrations, regardless of the collection period of the debt.

From €150,001 to €300,000: The Provincial Deputy Directors of Special Procedures or, otherwise, the Provincial Deputy Directors of Executive Collection or Collection Management, as determined by the respective Provincial Director of the Social Security General Treasury.

From €300,001 to €1,000,000: The Provincial Directors of the General Treasury of the Social Security.

From €1,000,001 to €2,500,000: The Deputy Director General of Enforcement and Special Collection Procedures of the General Treasury of the Social Security.

More than €2,500,000: The General Director of the General Treasury of the Social Security.

B) In the case of resources whose collection management is reserved to the central bodies of the Social Security General Treasury, the Deputy Director General of Enforcement and Special Collection Procedures shall be competent to resolve the deferral, if the amount does not exceed €2,500,000, or the Director General of the Social Security General Treasury when the amount exceeds that amount.

In those cases in which the debt subject to deferral is made up of both resources whose collection management is reserved to the central bodies of the General Treasury of the Social Security and resources whose collection management is carried out through its Provincial Directorates, the Deputy Director General of Enforcement and Special Collection Procedures or the Director General of the General Treasury will be competent to adopt the corresponding resolution, depending on the amount established in the preceding paragraph, for which purpose the total amount of the debt will be taken into account regardless of the resources that constitute it. »

Second. Modification of the amounts of the deferrable debts required in Article 33.4.b) of the General Regulations for the Collection of Social Security, approved by Royal Decree 1415/2004, of June 11.

In the case provided for in Article 33.4.b) of the General Regulations on Social Security Collection, approved by Royal Decree 1415/2004, of June 11, it will not be necessary to provide guarantees to ensure compliance with the deferral BOLETÍN OFICIAL DEL ESTADO Núm. 99 Jueves 9 de abril de 2020 Sec. I. Pág. 28765 cve: BOE-A-2020-4380 Verifiable at https://www. boe.es in the payment of debts with the Social Security when the total of the deferrable debt is equal to or less than 150,000 € or when, being the deferrable debt less than 250,000 €, it is agreed that at least one third of the latter is paid before ten days have elapsed since the notification of the concession and the rest within the following two years.