{"id":9025106,"date":"2016-04-27T08:13:11","date_gmt":"2016-04-27T07:13:11","guid":{"rendered":"http:\/\/www.gremicat.es\/?p=7711"},"modified":"2016-04-27T08:13:11","modified_gmt":"2016-04-27T07:13:11","slug":"exencion-aplazamientos-ccaa-2","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/en\/exencion-aplazamientos-ccaa-2\/","title":{"rendered":"Exenci\u00f3n hasta 30.000 \u0080 aplazamientos CCAA"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>Exenci\u00f3n de garant\u00edas<\/strong><\/p>\n<p style=\"text-align: justify;\">De acuerdo con el contenido de la <strong>Orden HAP\/347\/2016, de 11 de marzo<\/strong>, que entr\u00f3 en vigor el d\u00eda 18 de marzo, no se exigir\u00e1n garant\u00edas para las solicitudes de aplazamiento y fraccionamiento de pago de las deudas derivadas de tributos cedidos cuya gesti\u00f3n recaudatoria corresponda a las Comunidades Aut\u00f3nomas (CCAA) cuando su importe en conjunto no exceda de 30.000 euros y se encuentren tanto en per\u00edodo voluntario como en per\u00edodo ejecutivo de pago, sin perjuicio del mantenimiento, en este \u00faltimo caso, de las trabas existentes sobre bienes y derechos del deudor en el momento de la presentaci\u00f3n de la solicitud 272222.<\/p>\n<p style=\"text-align: justify;\">A efectos de la determinaci\u00f3n del importe de deuda se\u00f1alado, se acumular\u00e1n, en el momento de la solicitud, tanto las deudas a las que se refiere la propia solicitud como cualesquiera otras del mismo deudor para las que se haya solicitado y no resuelto el aplazamiento o fraccionamiento, as\u00ed como el importe de los vencimientos pendientes de ingreso de las deudas aplazadas o fraccionadas, salvo que est\u00e9n debidamente garantizadas.<\/p>\n<p style=\"text-align: justify;\">Las deudas acumulables ser\u00e1n aquellas que consten en las bases de datos del \u00f3rgano de recaudaci\u00f3n competente, sin que sea precisa la consulta a los dem\u00e1s \u00f3rganos u organismos comprendidos en el \u00e1mbito de aplicaci\u00f3n de esta orden a efectos de determinar el importe conjunto de las mismas. No obstante, los \u00f3rganos competentes de recaudaci\u00f3n computar\u00e1n aquellas otras deudas acumulables que, no constando en sus bases de datos, les hayan sido comunicadas por otras Administraciones, \u00f3rganos u organismos.<\/p>\n<p style=\"text-align: justify;\"><strong>Solicitudes en tramitaci\u00f3n<\/strong><\/p>\n<p style=\"text-align: justify;\">Las solicitudes de aplazamiento y fraccionamiento en tramitaci\u00f3n a la entrada en vigor de la presente orden seguir\u00e1n rigi\u00e9ndose por lo establecido en la normativa vigente a la fecha de presentaci\u00f3n de la correspondiente solicitud.<\/p>\n<p style=\"text-align: justify;\">Debemos recordar que la Orden HAP\/2178\/2015, de 9 de octubre, elev\u00f3 de 18.000 a 30.000 euros el l\u00edmite exento de la obligaci\u00f3n de aportar garant\u00edas para la obtenci\u00f3n del aplazamiento o fraccionamiento de deudas de derecho p\u00fablico gestionadas por la AEAT y por los \u00f3rganos y organismos de la Hacienda P\u00fablica Estatal.<\/p>\n<p style=\"text-align: justify;\">Para ampliar esta informaci\u00f3n consulta con <a href=\"\/asesoria-fiscal-contable-barcelona\/\">Asesor\u00eda fiscal<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Exenci\u00f3n de garant\u00edas De acuerdo con el contenido de la Orden HAP\/347\/2016, de 11 de marzo, que entr\u00f3 en vigor <span>&#8230;<\/span><\/p>\n","protected":false},"author":1,"featured_media":9025107,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[867,1],"tags":[],"class_list":["post-9025106","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","category-sin-categoria"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - 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