this State he has fixed recognized error and it’s back enlarge until 36 months maximum payment term deferrals and installments of the tax liabilities with the State Tax Administration Agency. As he told this newspaper in September, Treasure has included a change in the project budgets state for next year. fix discount terms included by error in the recent reform law of agreementIt was published in the Official State Gazette at the end of summer.
The norm in question contains a provision that implies: As of January payment period of tax deferrals reduced up to the maximum six, nine or 12 monthsdepending on the cases, compared 12, 24 and 36 months still up to date. From the department he manages Maria Jesus Montero that the change in question was attributed to a particular person mismatch between parliamentary groups Bankruptcy law changes despite parliamentary resources PSOE has been charged the ministry itself. In any case, the Treasury had already announced its intentions. fix this included in the budget law, the will “did not harden payment terms”.
This has been effectively done in draft government accounts for 2023, at the final approval stage. This project includes a latest status clarifying new frame Postponement and installment of tax debts established by the renewed bankruptcy law only for “pre-bankruptcy situations”, something not specified in the law was approved in September. Specifically, it applies to an “own” debtor. notified to the court authorized to open negotiations with your creditors“and”, provided that the restructuring plan has not been formalized in a public instrument, the continuation plan has not been approved, bankruptcy has not been declared, and special procedure for micro-enterprises has not been opened.
four installments
In addition to this important statement, the Treasury fixed the reduction of deadlines The maximum limits for the debtor’s deferrals envisaged in the bankruptcy law reform, however, have not been fully extended to the previous situation. Thus, a new temporary titlewhat will happen four instead of three. Thus, the maximum time six month deferrals and installments for tax debts below 30,000 euros; of the 12 months there are no assets to guarantee the debt and the execution of the inheritance seriously affects its productive capacity; of the 24 months when the payment of the debt is secured by a mortgage, pledge, personal and joint surety or any other security deemed sufficient; and 36 months when done with a guarantee or surety insurance certificate from a credit institution or mutual guarantee company.
this fixes brought by the treasury tax debtors non-competition, previous regimeEstablished by the order of the Tax Office January 2017. Thus, the maximum maturities are 36 months if bank guarantee and surety insurance certificate are presented; until 24 months if other guarantees have been given; and so far 12 months in cases of exemption or complete exemption from the obligation to provide a guarantee. In addition, these maximum periods may be exceeded by: exceptional reasons.
this General Council of Economists defended in September it wasn’t the “right time” to cut current given deadlines “crisis scenario” and “liquidity needs” of companies. President Valentín Pich underlined that in 2020, the facilities for deferring the tax debts of SMEs were approved due to the pandemic, and now it has been decided to raise the deadlines to the legal level with the problems arising from the war in Ukraine.