Aplazamiento y fraccionamiento (tax deferral and payment in instalments)
Aplazamiento and fraccionamiento let you pay a tax debt later or in instalments when cash is tight; you request them at the sede electrónica, usually at the very moment of filing the return. For debts of up to 50,000 euros in total no collateral is required, although the deferred amount accrues interest.
The 50,000 euro no-collateral threshold is set by Orden HFP/311/2023; above it, you need bank guarantees or other security and the procedure gets heavier. If you are also late with a return, the right order of steps is in the guide I missed a deadline.
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kontora generates your tax forms box by box, tells you how much to set aside and reminds you before every deadline.