{"id":3999,"date":"2023-03-07T13:13:33","date_gmt":"2023-03-07T13:13:33","guid":{"rendered":"https:\/\/pruymannconsulting.com\/?p=3999"},"modified":"2023-03-08T14:31:35","modified_gmt":"2023-03-08T14:31:35","slug":"a-partir-del-15-de-abril-podras-fraccionar-y-aplazar-deudas-tributarias-de-hasta-50-000-sin-aportar-garantias-ni-avales","status":"publish","type":"post","link":"https:\/\/pruymannconsulting.com\/cat\/a-partir-del-15-de-abril-podras-fraccionar-y-aplazar-deudas-tributarias-de-hasta-50-000-sin-aportar-garantias-ni-avales\/","title":{"rendered":"A partir del 15 de abril podr\u00e1s fraccionar y aplazar deudas tributarias de hasta 50.000\u20ac sin aportar garant\u00edas ni avales"},"content":{"rendered":"<p>&nbsp;<\/p>\n<hr>\n<p>Le informamos que el Ministerio de Hacienda ha publicado un <a href=\"https:\/\/www.hacienda.gob.es\/Documentacion\/Publico\/NormativaDoctrina\/Proyectos\/21022023-Proyecto-OM-7-23.pdf\" target=\"_blank\" rel=\"noopener\">Proyecto de Orden<\/a> (Documento sometido a tr\u00e1mite de audiencia e informaci\u00f3n p\u00fablica en fecha 21 de febrero de 2023) que eleva el l\u00edmite exento de la obligaci\u00f3n de aportar garant\u00eda en las solicitudes de aplazamiento o fraccionamiento <strong>a 50.000 euros.<\/strong><\/p>\n<p>El l\u00edmite establecido por la Orden HAP\/2178\/2015 de <strong>30.000 euros<\/strong> se ha considerado&nbsp;<strong>obsoleto e insuficiente<\/strong>&nbsp;teniendo en cuenta la situaci\u00f3n socioecon\u00f3mica actual, marcada por la invasi\u00f3n rusa en Ucrania, la escalada de los precios de la energ\u00eda, las secuelas de la crisis del COVID-19, unido al transcurso de m\u00e1s de 7 a\u00f1os desde su aprobaci\u00f3n.<\/p>\n<p>Por todo ello, con el objeto de otorgar facilidades al obligado en el pago de sus obligaciones la presente Orden eleva hasta los&nbsp;<strong>50.000 euros la exenci\u00f3n de la obligaci\u00f3n de aportar garant\u00edas<\/strong>&nbsp;para poder acceder al pago fraccionado o aplazado.<\/p>\n<p><strong>\u00bfCu\u00e1ndo entrar\u00e1 en vigor el cambio?<\/strong><\/p>\n<p>Se aplicar\u00e1 a los aplazamientos presentados a partir del 15 de abril de 2023.&nbsp;<\/p>\n<p>Las solicitudes de aplazamiento y fraccionamiento que se encuentren en tramitaci\u00f3n a 15 de abril de 2023 seguir\u00e1n rigi\u00e9ndose por lo establecido en la normativa vigente a la fecha de presentaci\u00f3n de la correspondiente solicitud.<\/p>\n<p><strong>\u00bfQu\u00e9 deudas podr\u00e1s fraccionar y aplazar?<\/strong><\/p>\n<p>Las deudas gestionadas por:&nbsp;<\/p>\n<ul>\n<li>La Agencia Tributaria<\/li>\n<li>Los \u00f3rganos u organismos de la Hacienda P\u00fablica Estatal<\/li>\n<li>Los tributos estatales cedidos a las comunidades aut\u00f3nomas (tendr\u00e1n que actualizar la cifra).&nbsp;<\/li>\n<\/ul>\n<p>Seg\u00fan la Orden ministerial, no se exigir\u00e1n garant\u00edas en las deudas que no excedan de 50.000\u20ac y se encuentren tanto en periodo voluntario como en periodo ejecutivo de pago.<\/p>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>&nbsp; Le informamos que el Ministerio de Hacienda ha publicado un Proyecto de Orden (Documento sometido a tr\u00e1mite de audiencia e informaci\u00f3n p\u00fablica en fecha 21 de febrero de 2023) que eleva el l\u00edmite exento de la obligaci\u00f3n de aportar garant\u00eda en las solicitudes de aplazamiento o fraccionamiento a 50.000 euros. El l\u00edmite establecido por [&hellip;]<\/p>","protected":false},"author":1,"featured_media":4001,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"default","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[19],"tags":[],"class_list":["post-3999","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-circulares"],"_links":{"self":[{"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/posts\/3999","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/comments?post=3999"}],"version-history":[{"count":1,"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/posts\/3999\/revisions"}],"predecessor-version":[{"id":4003,"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/posts\/3999\/revisions\/4003"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/media\/4001"}],"wp:attachment":[{"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/media?parent=3999"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/categories?post=3999"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/tags?post=3999"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}