{"id":16272,"date":"2022-09-15T08:48:17","date_gmt":"2022-09-15T07:48:17","guid":{"rendered":"https:\/\/pich.bnfix.com\/?p=16272"},"modified":"2022-09-19T09:24:34","modified_gmt":"2022-09-19T08:24:34","slug":"aspectes-fiscals-de-la-reforma-de-la-llei-concursal-sendureixen-els-terminis-per-pagar-els-deutes","status":"publish","type":"post","link":"https:\/\/pich.bnfix.com\/ca\/aspectes-fiscals-de-la-reforma-de-la-llei-concursal-sendureixen-els-terminis-per-pagar-els-deutes\/","title":{"rendered":"Aspectes fiscals de la reforma de la Llei Concursal: s\u2019endureixen els terminis per pagar els deutes"},"content":{"rendered":"<p><span data-contrast=\"auto\">Com ja hem comentat en anteriors circulars, el Butllet<\/span><span data-contrast=\"auto\">\u00ed<\/span><span data-contrast=\"auto\"> Oficial de l\u2019Estat del 6 de setembre va publicar la <a href=\"https:\/\/www.boe.es\/boe\/dias\/2022\/09\/06\/\">Llei 16\/2022, de 5 de setembre, de reforma de la Llei Concursal.<\/a> En aquest article ens centrem en aspectes fiscals rellevants, concretament analitzem la Disposici\u00f3 addicional onzena de la Llei, que fa refer\u00e8ncia a <\/span><i><span data-contrast=\"auto\">Ajornaments i fraccionaments de deutes tributaris per l\u2019Ag\u00e8ncia Estatal d\u2019Administraci\u00f3 Tribut\u00e0ria.<\/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 aquest cas, el legislador endureix els terminis per pagar els deutes tributaris ajornats o fraccionats, que queden de la seg\u00fcent manera :<\/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<ul>\n<li data-leveltext=\"-\" data-font=\"Open Sans\" data-listid=\"1\" data-list-defn-props=\"{&quot;335551671&quot;:0,&quot;335552541&quot;:1,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Open Sans&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;-&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"0\" data-aria-level=\"1\"><span data-contrast=\"auto\">Ajornaments exempts de presentar garanties (l\u00edmit m\u00e0xim de 30.000 \u20ac): <\/span><b><span data-contrast=\"auto\">termini m\u00e0xim de 6 mesos<\/span><\/b><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><\/li>\n<li data-leveltext=\"-\" data-font=\"Open Sans\" data-listid=\"1\" data-list-defn-props=\"{&quot;335551671&quot;:0,&quot;335552541&quot;:1,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Open Sans&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;-&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"0\" data-aria-level=\"1\"><span data-contrast=\"auto\">Ajornaments amb garantia hipotec\u00e0ria,<\/span> <span data-contrast=\"auto\">fian\u00e7a personal i solid\u00e0ria: <\/span><b><span data-contrast=\"auto\">termini m\u00e0xim de 6 mesos<\/span><\/b><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><\/li>\n<li data-leveltext=\"-\" data-font=\"Open Sans\" data-listid=\"1\" data-list-defn-props=\"{&quot;335551671&quot;:0,&quot;335552541&quot;:1,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Open Sans&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;-&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"0\" data-aria-level=\"1\"><span data-contrast=\"auto\">Ajornaments amb aval solidari d\u2019entitats de cr\u00e8dit o societats de garantia rec\u00edproca a favor de l\u2019Administraci\u00f3 Tribut\u00e0ria o certificat d\u2019asseguran\u00e7a de cauci\u00f3:<\/span> <b><span data-contrast=\"auto\">termini m\u00e0xim de 9 mesos<\/span><\/b><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><\/li>\n<li data-leveltext=\"-\" data-font=\"Open Sans\" data-listid=\"1\" data-list-defn-props=\"{&quot;335551671&quot;:0,&quot;335552541&quot;:1,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Open Sans&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;-&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"0\" data-aria-level=\"1\"><span data-contrast=\"auto\">Ajornaments en qu\u00e8 l\u2019Administraci\u00f3 dispensi a l\u2019obligat tributari de constituir garanties per insufici\u00e8ncia de bens per garantir el deute i quan l\u2019execuci\u00f3 del seu patrimoni pugui afectar la capacitat productiva: <\/span><b><span data-contrast=\"auto\">termini m\u00e0xim de 12 mesos.<\/span><\/b><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><\/li>\n<\/ul>\n<p><span data-contrast=\"auto\">Actualment, segons la Instrucci\u00f3 1\/2017 de l\u2019Ag\u00e8ncia Tribut\u00e0ria, aquests terminis eren de 12, 24 i 36 mesos, respectivament. Per tant, amb la reforma es veuran redu\u00efts.<\/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\">La normativa detallada entrar\u00e0 en vigor l\u20191 de gener de 2023.<\/span><\/b><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\">Per qualsevol dubte o consulta restem a la seva disposici\u00f3.<\/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-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\"><strong>M\u00e9s informaci\u00f3 sobre las novetats de la reforma clicant aqu\u00ed:\u00a0 <a href=\"https:\/\/pich.bnfix.com\/ca\/concursal-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<p>&nbsp;<\/p>\n<p><strong>Ester Brullet<\/strong><\/p>\n<p>ester.brullet@pich.bnfix.com<\/p>\n<p><strong>\u00c0rea Fiscal<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La reforma de la Llei Concursal, publicada al BOE del 6 de setembre, endureix els terminis per pagar els deutes tributaris ajornats o fraccionats. Els nous terminis entraran en vigor el proper 1 de gener.<\/p>\n","protected":false},"author":2,"featured_media":16273,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[156,157,166],"tags":[249,837,174],"class_list":["post-16272","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-circulares-ca","category-comunicacion-ca","category-noticias-ca","tag-derecho-concursal-ca","tag-deutes-tributaris","tag-fiscal-ca"],"_links":{"self":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/16272","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/comments?post=16272"}],"version-history":[{"count":4,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/16272\/revisions"}],"predecessor-version":[{"id":16305,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/16272\/revisions\/16305"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media\/16273"}],"wp:attachment":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media?parent=16272"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/categories?post=16272"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/tags?post=16272"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}