A deferral is a Tax Agency procedure
If a self-assessment comes out as an amount to pay and you cannot pay it on time, the Tax Agency has a procedure to defer or split the debt. The person who owes it requests that on the site, and the Administration decides.
It does not come out of the form calculation
Calculating modelo 303 or modelo 130 says what the result is. It does not open a deferral. The request, the timetable they offer you and the decision belong to the Tax Agency procedure. This page does not publish interest rates.
- The deferral is requested from the Tax Agency.
- It can also be a split payment.
- Granting it does not depend on the app.
The app does not request the deferral
Factura Fácil does not request a deferral or a split payment. It does not know whether you will be granted one. It calculates the result from what you recorded and can prepare the import file. It does not file the self-assessment.
Common questions
Does calculating modelo 303 defer the debt?
No. The calculation states the result. A deferral or a split payment is requested from the Tax Agency under its procedure.
Does the app know if I will be granted one?
No. It does not request it and does not know the decision. Filing the form, if it applies, stays on the Tax Agency site.
Official sources
Informational text reviewed on 26 September 2026. It is not tax advice and does not replace the Spanish Tax Agency or your accountant. Deadlines, rates, and forms can change.