From October 21, 2015, those who have the need to request a postponement to the Tax Agency may do so up to a limit of  30.000€ without having to provide additional guarantees. Prior to this date the limit for postponement without guarantees was 18.000€.For the calculation of the limit of 30.000€, it is important to take into account the debt on the postponement and all amounts outstanding that the Tax Agency has in its database, not only in executive period requested, but also as voluntary and even outstanding debts of deferrals granted.It should be borne in mind that the ultimate decision to grant the postponement lies with the competent body of the Tax Office and may be refused if “the existence of economic and financial difficulties of a structural nature are appreciated that would prevent making the payments derived from granting a deferral.”Remember finally that the debts generated by income tax are not affected, as these cannot be postponed.