On the occasion of the changes made by the Ministry of Finance in Royal Decree-Law 3/2016 de 2 December 2016, tributarioy measures aimed at social level, from 01 of January of 2017, not may postpone or split the following tax debts:
• The withholdings and account I.R.P.F (Model 111, and model 115)
• the possibility of rescheduling or tax obligations to be met by required to make installment payments of corporate income tax is eliminated (Model 202).
• the possibility of postponement or fractionation of taxes is eliminated repercuted, that is to say, of VAT (Model 303). It may be postponed only in the event that properly justified that have not been passed on fees actually paid.
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