{"id":9033720,"date":"2023-05-10T07:00:00","date_gmt":"2023-05-10T07:00:00","guid":{"rendered":"https:\/\/www.gremicat.es\/?p=9033720"},"modified":"2023-05-10T08:07:20","modified_gmt":"2023-05-10T08:07:20","slug":"limit-exempt-aportar-garantia-en-ajornament","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/limit-exempt-aportar-garantia-en-ajornament\/","title":{"rendered":"L\u00edmit exempt aportar garantia en ajornament"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"9033720\" class=\"elementor elementor-9033720 elementor-9033719\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-bbf6e1d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bbf6e1d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6cf9cc4\" data-id=\"6cf9cc4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ee44886 nuevoH2 elementor-widget elementor-widget-heading\" data-id=\"ee44886\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"nuevoH2\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Hisenda eleva el l\u00edmit exempt de l'obligaci\u00f3 d'aportar garantia en les sol\u00b7licituds d'ajornament o fraccionament a 50.000\u20ac<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-51691fc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"51691fc\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4361d28\" data-id=\"4361d28\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f33fcbc elementor-widget elementor-widget-text-editor\" data-id=\"f33fcbc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Hisenda ha elevat de 30.000\u20ac a 50.000\u20ac el l\u00edmit exempt de l&#8217;obligaci\u00f3 d&#8217;aportar garanties en les sol\u00b7licituds d&#8217;ajornament o fraccionament de deutes tributaris. Aquest nou import afecta als deutes derivats de drets de naturalesa p\u00fablica de la Hisenda P\u00fablica Estatal i nom\u00e9s afectar\u00e0 les sol\u00b7licituds d&#8217;ajornament i fraccionament que se sol\u00b7licitin a partir del 15 d&#8217;abril de 2023.<\/span><\/p><p><span style=\"font-weight: 400;\">L&#8217;informem que en el BOE del dia 31 de mar\u00e7 s&#8217;ha publicat l&#8217;Ordre HFP\/311\/2023, que eleva el l\u00edmit exempt de l&#8217;obligaci\u00f3 d&#8217;aportar garantia en les sol\u00b7licituds d&#8217;ajornament o fraccionament a 50.000 euros.<\/span><\/p><p><span style=\"font-weight: 400;\">El l\u00edmit establert anteriorment de 30.000 euros s&#8217;ha considerat obsolet i insuficient tenint en compte la situaci\u00f3 socioecon\u00f2mica actual, marcada per la invasi\u00f3 russa a Ucra\u00efna, l&#8217;escalada dels preus de l&#8217;energia, les seq\u00fceles de la crisi del COVID-19, unit al transcurs de m\u00e9s de 7 anys des de la seva aprovaci\u00f3.<\/span><\/p><p><span style=\"font-weight: 400;\">Per tot aix\u00f2, a fi d&#8217;atorgar facilitats a l&#8217;obligat en el pagament de les seves obligacions la present Ordre eleva fins als <\/span><b>50.000 euros l&#8217;exempci\u00f3 de l&#8217;obligaci\u00f3 d&#8217;aportar garanties<\/b><span style=\"font-weight: 400;\"> per a poder accedir al pagament fraccionat o ajornat.<\/span><\/p><p><b>Quan entrar\u00e0 en vigor el canvi?<\/b><\/p><p><span style=\"font-weight: 400;\">S&#8217;aplicar\u00e0 als ajornaments presentats a partir del 15 d&#8217;abril de 2023.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Les sol\u00b7licituds d&#8217;ajornament i fraccionament que es trobin en tramitaci\u00f3 a 15 d&#8217;abril de 2023 continuaran regint-se pel que s&#8217;estableix en la normativa vigent a la data de presentaci\u00f3 de la corresponent sol\u00b7licitud.<\/span><\/p><p><b>Quins deutes podr\u00e0s fraccionar i ajornar?<\/b><\/p><p><span style=\"font-weight: 400;\">Els deutes derivats de drets de naturalesa p\u00fablica de la Hisenda P\u00fablica Estatal gestionats per l&#8217;Ag\u00e8ncia Estatal d&#8217;Administraci\u00f3 Tribut\u00e0ria i altres \u00f2rgans de l&#8217;Administraci\u00f3 General de l&#8217;Estat i els seus organismes aut\u00f2noms, a exclusi\u00f3 de les seg\u00fcents:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Els deutes a les quals es refereix el Reglament (UE) n\u00fam. 952\/2013 del Parlament Europeu i del Consell, de 9 d&#8217;octubre de 2013, pel qual s&#8217;estableix el codi duaner de la Uni\u00f3, que es regularan pel que es disposa en aquest Reglament, excepte les quals es contreguin en aplicaci\u00f3 de l&#8217;article 105, apartat 4, d&#8217;aquest.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Els deutes i sancions tribut\u00e0ries estatals a les quals es refereix la disposici\u00f3 addicional onzena de la Llei 16\/2022, de 5 de setembre, de reforma del text ref\u00f3s de la Llei Concursal, aprovat pel Reial decret legislatiu 1\/2020, de 5 de maig, per a la transposici\u00f3 de la Directiva (UE) 2019\/1023 del Parlament Europeu i del Consell, de 20 de juny de 2019, sobre marcs de reestructuraci\u00f3 preventiva, exoneraci\u00f3 de deutes i inhabilitacions, i sobre mesures per a augmentar l&#8217;efici\u00e8ncia dels procediments de reestructuraci\u00f3, insolv\u00e8ncia i exoneraci\u00f3 de deutes, i per la qual es modifica la Directiva (UE) 2017\/1132 del Parlament Europeu i del Consell, sobre determinats aspectes del Dret de societats (Directiva sobre reestructuraci\u00f3 i insolv\u00e8ncia).<\/span><\/li><\/ul><p><b>\u00a0<br \/>Quins deutes no es veuen afectades per la modificaci\u00f3?<\/b><\/p><p><span style=\"font-weight: 400;\">Ara com ara, no s&#8217;han incl\u00f2s els tributs propis de les autonomies, per\u00f2 normalment adopten el criteri estatal. Aix\u00ed que, estarem atents a les possibles novetats en aquest \u00e0mbit per a informar-lo puntualment.<\/span><\/p><p><span style=\"font-weight: 400;\">\u00a0<\/span><b>Com es determinar\u00e0 l&#8217;import del deute?<\/b><\/p><p><span style=\"font-weight: 400;\">S&#8217;acumularan, en el moment de la sol\u00b7licitud, tant els deutes a les quals es refereix la pr\u00f2pia sol\u00b7licitud, com qualssevol altres del mateix deutor per a les quals s&#8217;hagi sol\u00b7licitat i no resolt l&#8217;ajornament o fraccionament, aix\u00ed com l&#8217;import dels venciments pendents d&#8217;ingr\u00e9s dels deutes ajornats o fraccionats, tret que estiguin degudament garantides.<\/span><\/p><p><span style=\"font-weight: 400;\">Els deutes acumulables seran aquelles que constin en les bases de dades de l&#8217;\u00f2rgan de recaptaci\u00f3 competent, sense que sigui precisa la consulta als altres \u00f2rgans o organismes compresos en l&#8217;\u00e0mbit d&#8217;aplicaci\u00f3 d&#8217;aquesta ordre a l&#8217;efecte de determinar el conjunt d&#8217;aquestes. No obstant aix\u00f2, els \u00f2rgans competents de recaptaci\u00f3 computaran aquells altres deutes acumulables que, no constant en les seves bases de dades, els hagin estat comunicades per altres \u00f2rgans o organismes.<\/span><\/p><p><span style=\"font-weight: 400;\">Poden posar-se en contacte amb aquest despatx professional per a qualsevol dubte o aclariment que puguin tenir sobre aquest tema.<\/span><\/p><p><span style=\"font-weight: 400;\">Per a ampliar aquesta informaci\u00f3 consulti amb <\/span><a href=\"https:\/\/gremicat.es\/ca\/assessoria-fiscal-i-comptable-barcelona\/\"><span style=\"font-weight: 400;\">Assessoria fiscal<\/span><span style=\"font-weight: 400;\">.<\/span><\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Hisenda eleva el l\u00edmit exempt de l&#8217;obligaci\u00f3 d&#8217;aportar garantia en les sol\u00b7licituds d&#8217;ajornament o fraccionament a 50.000\u20ac Hisenda ha elevat <span>&#8230;<\/span><\/p>\n","protected":false},"author":1,"featured_media":9033734,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[43],"tags":[],"class_list":["post-9033720","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-cat"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - 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