{"id":30914,"date":"2025-12-02T12:31:10","date_gmt":"2025-12-02T11:31:10","guid":{"rendered":"https:\/\/pich.bnfix.com\/deudas-con-la-administracion-en-la-ley-de-reforma-concursal-diferentes-criterios\/"},"modified":"2025-12-02T12:36:56","modified_gmt":"2025-12-02T11:36:56","slug":"deudas-con-la-administracion-en-la-ley-de-reforma-concursal-diferentes-criterios","status":"publish","type":"post","link":"https:\/\/pich.bnfix.com\/ca\/deudas-con-la-administracion-en-la-ley-de-reforma-concursal-diferentes-criterios\/","title":{"rendered":"Deutes amb l&#8217;administraci\u00f3 a la Llei de Reforma Concursal: diferents criteris"},"content":{"rendered":"<section  class='av_textblock_section av-miohsxhr-4373fdea5fa3bdb2a0ade6292bf7a506 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p style=\"text-align: right;\"><span style=\"color: #78b64d;\">2 de diciembre, 2025<\/span><\/p>\n<hr \/>\n<\/div><\/section>\n<section  class='av_textblock_section av-miohtq40-d2b5209b17358ec8a69c99749899be6d '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><h2><span class=\"TextRun SCXW58438013 BCX0\" lang=\"ES-ES\" xml:lang=\"ES-ES\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW58438013 BCX0\">Deutes amb l&#8217;administraci\u00f3 a la Llei de Reforma Concursal: diferents criteris <\/span><\/span><span class=\"EOP SCXW58438013 BCX0\" data-ccp-props=\"{\">\u00a0<\/span><\/h2>\n<\/div><\/section>\n<div  class='avia-slideshow av-miohuu82-17470b95f0654673f7a54bd39728cc37 avia-slideshow-featured av_slideshow avia-slide-slider  avia-builder-el-2  el_after_av_textblock  el_before_av_textblock  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: 28.666666666667%;'><li  class='avia-slideshow-slide av-miohuu82-17470b95f0654673f7a54bd39728cc37__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-30908 avia-img-lazy-loading-not-30908\"  src=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2025\/12\/liquidacion-disolucion-1500x430.jpg\" width=\"1500\" height=\"430\" title='liquidaci\u00f3n disoluci\u00f3n' alt=''  itemprop=\"thumbnailUrl\"   \/><\/div><\/li><\/ul><\/div>\n<section  class='av_textblock_section av-miohvf7k-770b5449e95adb5df21208b0c033e349 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>Tres anys despr\u00e9s de la reforma del text ref\u00f3s de la Llei Concursal, la q\u00fcesti\u00f3 de l&#8217;exoneraci\u00f3 de cr\u00e8dit p\u00fablic ha tornat a cobrar especial inter\u00e8s. Aix\u00f2 es deu al fet que diversos jutjats, a nivell nacional, han dictat recentment <strong>sent\u00e8ncies que exoneren, \u00e9s a dir, perdonen, deutes de les persones f\u00edsiques amb l&#8217;administraci\u00f3 superiors al l\u00edmit de 10.000 euros (10.000 per a la Seguretat Social i 10.000 per a Hisenda).<\/strong> Mentrestant, <strong>els Jutjats Mercantils de Barcelona semblen mantenir de moment un criteri restrictiu<\/strong> respecte a aquesta possibilitat.<\/p>\n<p>En aquest context, \u00e9s important recalcar que es tracta d<strong>&#8216;un assumpte en plena evoluci\u00f3<\/strong>, que caldr\u00e0 seguir amb especial atenci\u00f3 i esperar la possible jurisprud\u00e8ncia que fixi el Tribunal Suprem sobre el tema.<\/p>\n<p>Des de BNFIX PICH Tax Legal continuarem monitorant la jurisprud\u00e8ncia \u2014tant a nivell estatal com en els \u00f2rgans judicials de Barcelona\u2014 per a poder oferir un assessorament actualitzat i realista en aquells procediments de concurs de persona f\u00edsica en els quals existeixi cr\u00e8dit p\u00fablic rellevant.<\/p>\n<\/div><\/section>\n<div  class='flex_column av-z151fe-cd45bf25e73bf54b906ab719f970ae6e av_one_fifth  avia-builder-el-4  el_after_av_textblock  avia-builder-el-last  first flex_column_div  column-top-margin'     ><section  class='avia-team-member av-20ez0a-25c0f08a7b309ac640c753bcac8abacc  avia-builder-el-5  avia-builder-el-no-sibling '  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/Person\" ><div class=\"team-img-container\"><img decoding=\"async\" fetchpriority=\"high\" class='wp-image-21638 avia-img-lazy-loading-not-21638 avia_image avia_image_team' src=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/Victor_Bueno_BN-845x1030.jpg\" alt='V\u00edctor Bueno'  itemprop=\"image\"   height=\"1030\" width=\"845\" srcset=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/Victor_Bueno_BN-845x1030.jpg 845w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/Victor_Bueno_BN-246x300.jpg 246w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/Victor_Bueno_BN-768x936.jpg 768w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/Victor_Bueno_BN-1260x1536.jpg 1260w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/Victor_Bueno_BN-1680x2048.jpg 1680w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/Victor_Bueno_BN-1230x1500.jpg 1230w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/Victor_Bueno_BN-254x310.jpg 254w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/Victor_Bueno_BN-450x549.jpg 450w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/Victor_Bueno_BN-164x200.jpg 164w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/Victor_Bueno_BN.jpg 1890w\" sizes=\"(max-width: 845px) 100vw, 845px\" \/><\/div><h3 class='team-member-name '  itemprop=\"name\" >V\u00edctor Bueno<\/h3><div class='team-member-job-title '  itemprop=\"jobTitle\" >victor.bueno@pich.bnfix.com<\/div><div class='team-member-description '  itemprop=\"description\" ><p>\u00c1rea Legal<br \/>\nBNFIX PICH TAX LEGAL<\/p>\n<\/div><span class='hidden team-member-affiliation'  itemprop=\"affiliation\" >PICH BNFIX<\/span><\/section><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":30908,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[156,18],"tags":[1146,1577],"class_list":["post-30914","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-circulares-ca","category-sense-categoria","tag-insolvencia-ca-3","tag-ley-de-reforma-concursal"],"_links":{"self":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/30914","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=30914"}],"version-history":[{"count":4,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/30914\/revisions"}],"predecessor-version":[{"id":30918,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/30914\/revisions\/30918"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media\/30908"}],"wp:attachment":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media?parent=30914"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/categories?post=30914"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/tags?post=30914"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}