The Official State Gazette (BOE) published Order HFP/311/2023, of March 28, on March 31, which raises the limit exempt from the obligation to provide a guarantee in requests for deferral or installment payment. With the publication of this regulation, the self-employed and companies may, as of April 15, when the law comes into force, defer up to 50,000 euros of debts -taxes or penalties- with the Tax Agency without the need to provide any type of guarantee.
Statute of Limitations for Debts: Periods and More, Updated to 2026
When we are faced with a debt, one of the most important aspects to understand is the limitation period. This period determines when a debt is no longer legally enforceable,…





