{"id":3780,"date":"2022-09-15T09:29:00","date_gmt":"2022-09-15T07:29:00","guid":{"rendered":"https:\/\/pradagayoso.com\/?post_type=en-los-medios&#038;p=3780"},"modified":"2023-01-23T19:14:58","modified_gmt":"2023-01-23T17:14:58","slug":"reforma-concursal-obstaculos-deuda-tributaria-raquel-ramos-legal-today","status":"publish","type":"en-los-medios","link":"https:\/\/pradagayoso.com\/en\/en-los-medios\/reforma-concursal-obstaculos-deuda-tributaria-raquel-ramos-legal-today\/","title":{"rendered":"&#8220;Reforma concursal: nuevos obst\u00e1culos para el pago de la deuda tributaria&#8221;. Tribuna de Raquel Ramos en Legal Today"},"content":{"rendered":"<style type=\"text\/css\"><\/style>\n<section class=\"kc-elm kc-css-3626679 kc_row entradilla\">\n<div class=\"kc-row-container  kc-container\">\n<div class=\"kc-wrap-columns\">\n<div class=\"kc-elm kc-css-2767205 kc_col-sm-12 kc_column kc_col-sm-12\">\n<div class=\"kc-col-container\">\n<div class=\"kc-elm kc-css-3629847 kc_text_block\">\n<p><strong>Raquel Ramos (asociada s\u00e9nior de PradaGayoso)<\/strong><br \/><strong>Legal Today<\/strong><\/p>\n<p>La aprobaci\u00f3n de la <strong>Ley de Reforma del Texto Refundido de la Ley Concursal<\/strong> y las novedades que trae consigo est\u00e1n generando un gran debate entre todos aquellos que, ya sea desde el punto de vista empresarial, profesional e incluso personal, tienen relaci\u00f3n con el mundo de las reestructuraciones y de la insolvencia.<\/p>\n<p>Pero no se debe pasar por alto el impacto y las implicaciones que esta norma puede tener <strong>en otros \u00e1mbitos como, por ejemplo, el fiscal<\/strong>. A modo de ejemplo, basta con acudir a la disposici\u00f3n adicional und\u00e9cima de la nueva ley.<\/p>\n<p>A trav\u00e9s de esta disposici\u00f3n el legislador ha introducido una restrictiva modificaci\u00f3n en torno a la concesi\u00f3n de <strong>aplazamientos y fraccionamientos de deudas<\/strong> por parte de la Agencia Estatal de la Administraci\u00f3n Tributaria.<\/p>\n<p>Hasta ahora, el contribuyente ten\u00eda un plazo para pagar sus deudas, aplazadas o fraccionadas, que pod\u00eda llegar <strong>hasta los treinta y seis meses<\/strong> en aquellos casos en los que se requer\u00eda de aportaci\u00f3n de aval u otras garant\u00edas.<\/p>\n<p>Sin embargo, a partir del 1 de enero de 2023 la norma reduce este periodo, que comprender\u00e1 desde los seis <strong>hasta los doce meses<\/strong>, plazo m\u00e1ximo aplicable al contribuyente que debido a la insuficiencia de bienes no pueda garantizar la deuda con la administraci\u00f3n tributaria.<\/p>\n<p>Pues bien, si ya a lo largo de la ley se aprecia una <strong>evidente sobreprotecci\u00f3n del cr\u00e9dito p\u00fablico<\/strong>, los obst\u00e1culos introducidos por esta nueva regulaci\u00f3n perjudican a\u00fan m\u00e1s a aquellos empresarios que se encuentran con problemas de liquidez para atender sus obligaciones.<\/p>\n<p>A mayor abundamiento, en la propia exposici\u00f3n de motivos de la ley se ha querido justificar la <strong>exclusi\u00f3n de los cr\u00e9ditos p\u00fablicos de la regla general de prohibici\u00f3n de iniciaci\u00f3n o suspensi\u00f3n de ejecuciones<\/strong>, alegando que la regulaci\u00f3n espec\u00edfica del derecho tributario ya cuenta con mecanismos de reestructuraci\u00f3n de la deuda como son el aplazamiento y el fraccionamiento de la deuda. Dif\u00edcilmente casa esta justificaci\u00f3n con una norma que no hace m\u00e1s que <strong>restringir y limitar las condiciones de aplazamiento y fraccionamiento del contribuyente<\/strong>.<\/p>\n<p><a class=\"prBtn ghost-button\" href=\"https:\/\/www.legaltoday.com\/practica-juridica\/derecho-mercantil\/concursal\/reforma-concursal-nuevos-obstaculos-para-el-pago-de-la-deuda-tributaria-2022-09-15\/\" target=\"_blank\" rel=\"noopener\">Ver web Legal Today<\/a><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n","protected":false},"excerpt":{"rendered":"<p>Raquel Ramos (asociada s\u00e9nior de PradaGayoso)Legal Today La aprobaci\u00f3n de la Ley de Reforma del Texto Refundido de la Ley Concursal y las novedades que trae consigo est\u00e1n generando un gran debate entre todos aquellos que, ya sea desde el punto de vista empresarial, profesional e incluso personal, tienen relaci\u00f3n con el mundo de las &hellip; <\/p>\n<p class=\"link-more\"><a href=\"https:\/\/pradagayoso.com\/en\/en-los-medios\/reforma-concursal-obstaculos-deuda-tributaria-raquel-ramos-legal-today\/\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;&#8220;Reforma concursal: nuevos obst\u00e1culos para el pago de la deuda tributaria&#8221;. Tribuna de Raquel Ramos en Legal Today&#8221;<\/span><\/a><\/p>\n","protected":false},"featured_media":0,"template":"","class_list":["post-3780","en-los-medios","type-en-los-medios","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>&quot;Reforma concursal: nuevos obst\u00e1culos para el pago de la deuda tributaria&quot;. 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