The Tax Agency makes new procedures available to citizens in electronic headquarters to facilitate the presentation of communications regulated in the consolidated text of the Bankruptcy Law, which have been designed by the Collection Department .

In this way, through the electronic headquarters of the Tax Agency, the citizen involved in a pre-bankruptcy or bankruptcy procedure due to having outstanding debts managed by the Tax Agency may present (himself or through his representative) the forms provided for in the regulations for pre-bankruptcy situations, bankruptcy proceedings and special procedures for microenterprises:

• Thus, if you are in pre-bankruptcy situation , you may notify the Tax Agency of the opening of prior negotiations with the creditors to reach a restructuring plan (or, in the case of microenterprises, a continuation or liquidation plan), the restructuring plan proposal, as well as any other relevant documentation or information.

• In turn, anyone who is in insolvency proceedings may communicate to the Tax Agency the proposals for joining agreements and the proposals for signing singular agreements.

• Finally, in the case of special procedure for microenterprises (whether continuation procedure or liquidation procedure), you may also submit different communications: the communication of the request to open the special continuation procedure, the communication of the order to open the special procedure, the communication of admission for processing of the continuation plan proposal, the communication of opening of the voting period for the continuation plan, the communication of the liquidation plan, communication of the monthly liquidation report, as well as any other relevant documentation or information.

Furthermore, in each of the previous sections, a list of basic questions, with their corresponding answers is incorporated; a section of help and the regulations that regulate them; to facilitate the understanding of each procedure.

You can consult these procedures in the following link .