The eleventh additional provision of Law 16/2022, of September 5.
The eleventh additional provision of Law 16/2022, of September 5 (BOE of September 6), amending the consolidated text of the Insolvency Law, approved by Royal Legislative Decree 1/2020, of May 5, for the transposition of Directive (EU) 2019/1023 of the European Parliament and of the Council, of 20 June 2019, on frameworks for preventive restructuring, debt waivers and disqualifications, and on measures to increase the efficiency of restructuring, insolvency and debt waiver proceedings, and amending Directive (EU) 2017/1132 of the European Parliament and of the Council, on certain aspects of company law (Restructuring and Insolvency Directive), entitled "Deferrals and instalments of tax debts by the State Tax Administration Agency" and, in force as from January 1, 2023,complements its regulation contained in Article 65 of the General Tax Law, by establishing that concession agreements will be issued which will have terms with equal installments and monthly maturity, without in any case exceeding those regulated below, counting from the end of the term established for payment in the original voluntary period of the tax debt in question:
1.- Maximum period of six months, for those cases in which the deferrals and installments are guaranteed in accordance with the provisions of Article 82.1, second and third paragraphs of the LGT, and those in which the circumstances provided for in Article 82.2.a) of the same law are met, i.e.
- that are secured by mortgage, pledge, personal and joint and several guarantee. Other guarantees may also be admitted provided that they are considered sufficient. In order for the Administration to admit these guarantees, the taxpayer must justify the existence of two circumstances:
- That it is not possible to obtain a joint and several guarantee from a credit institution or mutual guarantee company or a surety insurance certificate or that its provision seriously compromises the viability of the economic activity.
- That the guarantee offered is sufficient
2.- Maximum period of nine months for cases in which the deferrals and installments are guaranteed in accordance with the provisions of Article 82.1, first paragraph of the LGT, i.e.
- With a joint and several guarantee from a credit institution or mutual guarantee company or surety insurance certificate..
3.- Maximum term of twelve months for those cases in which the circumstances set forth in Article 82.2.b) of the LGT are met, i.e.
- Lacks sufficient assets to guarantee the debt
- The execution of its assets may substantially affect the maintenance of the productive capacity and the level of employment of the respective economic activity, or may cause serious losses to the interests of the Treasury.
In addition, it raises to legal rank the exemption from the obligation to provide guarantees in certain deferrals and installments, which until now was regulated in Order HAP/2178/2015, of October 9, which raises the limit exempt from the obligation to provide a guarantee in requests for deferral or installment to 30,000 euros, by establishing in paragraph 2 of the referred provision that:
"In applications for deferment and payment by instalments of public law debts managed by the State Tax Administration Agency and by the bodies or agencies of the State Treasury, excluding debts referred to in Regulation (EU) 952/2013, of the European Parliament and of the Council, of October 9, 2013, establishing the Union Customs Code, which shall be governed by the provisions of said Regulation, except for those incurred in application of paragraph 4 of Article 105 thereof, guarantees shall not be required provided that their amount in aggregate does not exceed 30.30,000 Euros and are in both the voluntary and enforced payment periods, without prejudice to the maintenance, in the latter case, of the existing encumbrances on the debtor's assets and rights at the time the application is submitted.
For the purpose of determining the amount of debt indicated, at the time of the request, both the debts referred to in the request itself and any other debts of the same debtor for which the deferral or installment payment has been requested and not resolved, as well as the amount of the pending payment maturities of the deferred or installment debts, unless they are duly guaranteed, will be accumulated.
The accumulable debts will be those that appear in the databases of the competent collection body, without the need to consult other bodies or organizations in order to determine all of them. However, the competent collection bodies will compute those other accumulable debts which, although not appearing in their databases, have been communicated to them by other bodies or organizations". Finally, it is established that the provisions of the LGT and its implementing regulations are applicable in all matters not expressly regulated in this provision.
