{"id":8075,"date":"2022-09-15T18:48:33","date_gmt":"2022-09-15T16:48:33","guid":{"rendered":"https:\/\/www.bnfix.com\/?p=8075"},"modified":"2022-10-02T18:51:13","modified_gmt":"2022-10-02T16:51:13","slug":"aspectos-fiscales-de-la-reforma-de-la-ley-concursal-se-endurecen-los-plazos-para-pagar-las-deudas","status":"publish","type":"post","link":"https:\/\/www.bnfix.com\/fr\/aspectos-fiscales-de-la-reforma-de-la-ley-concursal-se-endurecen-los-plazos-para-pagar-las-deudas\/","title":{"rendered":"ASPECTOS FISCALES DE LA REFORMA DE LA LEY CONCURSAL: SE ENDURECEN LOS PLAZOS PARA PAGAR LAS DEUDAS"},"content":{"rendered":"<div  class='avia-slideshow av-l8rkv7ay-3bc0f25c6329e47c46fb8742ef946bcd avia-slideshow-featured av_slideshow avia-slide-slider  avia-builder-el-0  el_before_av_textblock  avia-builder-el-first  av-slideshow-ui av-control-default av-slideshow-manual av-loop-once av-loop-manual-endless av-default-height-applied avia-slideshow-1' data-slideshow-options=\"{&quot;animation&quot;:&quot;slide&quot;,&quot;autoplay&quot;:false,&quot;loop_autoplay&quot;:&quot;once&quot;,&quot;interval&quot;:5,&quot;loop_manual&quot;:&quot;manual-endless&quot;,&quot;autoplay_stopper&quot;:false,&quot;noNavigation&quot;:false,&quot;bg_slider&quot;:false,&quot;keep_padding&quot;:false,&quot;hoverpause&quot;:false,&quot;show_slide_delay&quot;:0}\"  itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><ul class='avia-slideshow-inner ' style='padding-bottom: 37.988165680473%;'><li  class='avia-slideshow-slide av-l8rkv7ay-3bc0f25c6329e47c46fb8742ef946bcd__0  av-single-slide slide-1 slide-odd'><div data-rel='slideshow-1' class='avia-slide-wrap '   ><img fetchpriority=\"high\" decoding=\"async\" loading=\"eager\" class=\"wp-image-8080 avia-img-lazy-loading-not-8080\"  src=\"https:\/\/www.bnfix.com\/wp-content\/uploads\/2022\/10\/calendario-2022-b-845x321-1.jpeg\" width=\"845\" height=\"321\" title='calendario-2022-b-845x321' alt=''  itemprop=\"thumbnailUrl\" srcset=\"https:\/\/www.bnfix.com\/wp-content\/uploads\/2022\/10\/calendario-2022-b-845x321-1.jpeg 845w, https:\/\/www.bnfix.com\/wp-content\/uploads\/2022\/10\/calendario-2022-b-845x321-1-300x114.jpeg 300w, https:\/\/www.bnfix.com\/wp-content\/uploads\/2022\/10\/calendario-2022-b-845x321-1-768x292.jpeg 768w, https:\/\/www.bnfix.com\/wp-content\/uploads\/2022\/10\/calendario-2022-b-845x321-1-705x268.jpeg 705w\" sizes=\"(max-width: 845px) 100vw, 845px\" \/><\/div><\/li><\/ul><\/div>\n<section  class='av_textblock_section av-l8rkvghg-77f00d7c09a567725c9af61816780690 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><h2 class=\"post-title entry-title \">ASPECTOS FISCALES DE LA REFORMA DE LA LEY CONCURSAL: SE ENDURECEN LOS PLAZOS PARA PAGAR LAS DEUDAS<\/h2>\n<\/div><\/section>\n<section  class='av_textblock_section av-l8rkwgfs-12d860b97572da6d237fe9b08a4cd948 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p><span data-contrast=\"auto\">Como ya hemos comentado en anteriores circulares, el Bolet\u00edn Oficial del Estado (BOE) de 6 de septiembre public\u00f3 la\u00a0<a href=\"https:\/\/www.boe.es\/boe\/dias\/2022\/09\/06\/\">Ley 16\/2022, de 5 de septiembre, de reforma de la Ley Concursal<\/a>. En este art\u00edculo nos centramos en aspectos fiscales relevantes, concretamente analizamos la Disposici\u00f3n adicional und\u00e9cima de la Ley, que hace referencia a\u00a0<\/span><i><span data-contrast=\"auto\">Aplazamientos y fraccionamientos de deudas tributarias por la Agencia Estatal de Administraci\u00f3n Tributaria.<\/span><\/i><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">En este caso, el legislador endurece los plazos para pagar las deudas tributarias aplazadas o fraccionadas, que quedan de la siguiente manera:\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<p><b><span data-contrast=\"auto\">Aplazamientos exentos de presentar garant\u00edas<\/span><\/b><span data-contrast=\"auto\">\u00a0(l\u00edmite m\u00e1ximo de 30.000 \u20ac): plazo m\u00e1ximo de 6 meses.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<p><b><span data-contrast=\"auto\">Aplazamientos con garant\u00eda hipotecaria, fianza personal y solidaria<\/span><\/b><span data-contrast=\"auto\">: plazo m\u00e1ximo de 6 meses<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<p><b><span data-contrast=\"auto\">Aplazamientos con aval solidario de entidades de cr\u00e9dito o sociedades de garant\u00eda rec\u00edproca a favor de la Administraci\u00f3n Tributaria o certificado de seguro de cauci\u00f3n<\/span><\/b><span data-contrast=\"auto\">: plazo m\u00e1ximo de 9 meses<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<p><b><span data-contrast=\"auto\">Aplazamientos en los que la Administraci\u00f3n dispense al obligado tributario de constituir garant\u00edas\u00a0<\/span><\/b><span data-contrast=\"auto\">por insuficiencia de bienes para garantizar la deuda y cuando la ejecuci\u00f3n de su patrimonio pueda afectar a la capacidad productiva: plazo m\u00e1ximo de 12 meses.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">\u00a0<\/span><span data-contrast=\"auto\">Hasta ahora, seg\u00fan la Instrucci\u00f3n 1\/2017 de la Agencia Tributaria, estos plazos eran de 12, 24 y 36 meses respectivamente. Por tanto, con la reforma se ver\u00e1n reducidos. La normativa detallada entrar\u00e1 en vigor el 1 de enero de 2023.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">\u00a0Como siempre, para cualquier duda o consulta quedamos a su disposici\u00f3n.<\/span><\/p>\n<p><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\"><strong>M\u00e1s informaci\u00f3n sobre las novedades de la reforma haciendo clic aqu\u00ed:\u00a0\u00a0<a href=\"https:\/\/www.bnfix.com\/el-pleno-del-congreso-aprueba-la-reforma-concursal\/\">El pleno del Congreso aprueba la reforma de la Ley Concursal. Principales novedades\u00a0<\/a><\/strong><\/span><\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_icon_box-42b6792c0abfabe73d9a64e1101b0615\">\n.iconbox.av-av_icon_box-42b6792c0abfabe73d9a64e1101b0615 .iconbox_icon{\nbackground-color:#ffffff;\nborder:1px solid #78d64b;\ncolor:#78d64b;\n}\n.iconbox.av-av_icon_box-42b6792c0abfabe73d9a64e1101b0615 .iconbox_icon.avia-svg-icon svg:first-child{\nfill:#78d64b;\nstroke:#78d64b;\n}\n#top #wrap_all .iconbox.av-av_icon_box-42b6792c0abfabe73d9a64e1101b0615 .iconbox_content_title{\ncolor:#888b8d;\n}\n<\/style>\n<article  class='iconbox iconbox_top av-av_icon_box-42b6792c0abfabe73d9a64e1101b0615  avia-builder-el-3  el_after_av_textblock  avia-builder-el-last  main_color'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class=\"iconbox_content\"><header class=\"entry-content-header\" aria-label=\"Ic\u00f4ne : Para m\u00e1s informaci\u00f3n pueden contactar con su oficina BNFIX de confianza\"><a href='https:\/\/www.bnfix.com\/contacto\/' title='Para m\u00e1s informaci\u00f3n pueden contactar con su oficina BNFIX de confianza' aria-label='Para m\u00e1s informaci\u00f3n pueden contactar con su oficina BNFIX de confianza'  target=\"_blank\"  rel=\"noopener noreferrer\" class='iconbox_icon heading-color avia-iconfont avia-font-entypo-fontello' data-av_icon='\ue81e' data-av_iconfont='entypo-fontello' title=\"Para m\u00e1s informaci\u00f3n pueden contactar con su oficina BNFIX de confianza\" desc=\"Para m\u00e1s informaci\u00f3n pueden contactar con su oficina BNFIX de confianza\" ><\/a><h3 class='iconbox_content_title '  itemprop=\"headline\" ><a href='https:\/\/www.bnfix.com\/contacto\/' title='Para m\u00e1s informaci\u00f3n pueden contactar con su oficina BNFIX de confianza'  target=\"_blank\"  rel=\"noopener noreferrer\">Para m\u00e1s informaci\u00f3n pueden contactar con su oficina BNFIX de confianza<\/a><\/h3><\/header><div class='iconbox_content_container '  itemprop=\"text\" ><\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article>\n","protected":false},"excerpt":{"rendered":"<p>La reforma de la Ley Concursal, publicada en el Bolet\u00edn Oficial del Estado (BOE) del 6 de septiembre, endurece los plazos para pagar las deudas aplazadas o fraccionadas. Los nuevos plazos entrar\u00e1n en vigor el pr\u00f3ximo 1 de enero\u00a0<\/p>\n","protected":false},"author":3,"featured_media":8076,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8],"tags":[347,187],"class_list":["post-8075","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-concursal","tag-derecho-concursal","tag-fiscal"],"_links":{"self":[{"href":"https:\/\/www.bnfix.com\/fr\/wp-json\/wp\/v2\/posts\/8075","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.bnfix.com\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bnfix.com\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bnfix.com\/fr\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bnfix.com\/fr\/wp-json\/wp\/v2\/comments?post=8075"}],"version-history":[{"count":2,"href":"https:\/\/www.bnfix.com\/fr\/wp-json\/wp\/v2\/posts\/8075\/revisions"}],"predecessor-version":[{"id":8099,"href":"https:\/\/www.bnfix.com\/fr\/wp-json\/wp\/v2\/posts\/8075\/revisions\/8099"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bnfix.com\/fr\/wp-json\/wp\/v2\/media\/8076"}],"wp:attachment":[{"href":"https:\/\/www.bnfix.com\/fr\/wp-json\/wp\/v2\/media?parent=8075"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bnfix.com\/fr\/wp-json\/wp\/v2\/categories?post=8075"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bnfix.com\/fr\/wp-json\/wp\/v2\/tags?post=8075"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}