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The position of the AEAT in insolvency proceedings

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Singular agreements

Possibilities of subscribing to these agreements, even in pre-bankruptcy situations, to promote the continuity of viable companies.

The signing of individual agreements (articles 164 LGT and 10 LGP) is intended as an instrument to facilitate collection by the AEAT, but also to facilitate the payment of debts to the bankrupt. The AEAT itself is interested in their subscription and has tried to promote their use, to the point that it has become the general framework of the conditions for the satisfaction of the tax credit with a privileged qualification within the bankruptcy process .

Precisely to facilitate its subscription, the individual agreement may contain those conditions and guarantees that are deemed necessary for the best recovery of public credit (since it is a special agreement, it may contain different types of agreements and clauses relating to deadlines, payment frequency, guarantees and their formalization, etc.).

However, a number of minimum requirements must be taken into account:

  • Firstly, the agreement in question will include specific payment conditions that cannot be more favourable to the debtor than those included in the Agreement or Convention that ends the bankruptcy proceedings.

  • The time limit up to which the AEAT will sign individual agreements regarding its privileged credit is the effective date of the creditors' agreement established in article 393 of the TRLC, which takes effect from the date of the judgment approving the agreement, unless the Judge agrees to delay this effectiveness until the date on which the judgment becomes final.

  • Likewise, it will be necessary to have satisfied all credits classified as credits against the estate, as well as, if applicable, the credits originated after the effective date of the signed general agreement. Its validity will be subject to compliance with current obligations.

A similar situation applies to cases in which a special procedure is processed for micro-enterprises with a continuation plan, with the corresponding particularities contemplated for this type of procedure in the bankruptcy regulations.

Finally, as regards pre-bankruptcy situations, it should be noted that the requirements and conditions under which public credit may be affected by a restructuring plan are contemplated in articles 616 and 616 bis of the TRLC.