The position of the AEAT in bankruptcy processes
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Possibilities for signing these agreements, even in pre-bankruptcy situations, to promote the continuity of viable companies.
The signing of singular agreements (articles 164 LGT and 10 LGP) is planned 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 its subscription and has tried to promote its use, to the point that it has become the general framework of the conditions for the satisfaction of the tax credit with privileged classification within the bankruptcy process .
Precisely to facilitate its subscription, the singular agreement may contain those conditions and guarantees that are deemed necessary for the best recovery of public credit (as it is a special agreement, it includes different types of agreements and clauses related to deadlines, periodicity of payments. , guarantees and their formalization, etc.).
However, a series of minimum requirements must be taken into account:
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Firstly, the agreement in question will include specific payment conditions that cannot be more favorable for the debtor than those included in the Agreement or Agreement that ends the bankruptcy process.
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The time limit up to which the AEAT will sign unique agreements regarding your privileged credit is the date of effectiveness of the creditors' agreement established in article 133.1 of the Bankruptcy Law, effectiveness that occurs from the date of the ruling that it approves. the agreement, unless the Judge agrees to delay that effectiveness to the date on which the sentence becomes final.
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Likewise, it will be necessary to have satisfied all credits classified as credits against the estate, as well as, if any, credits originated after the effective date of the general agreement signed. Its validity will be conditional on compliance with current obligations.
Finally, regarding pre-bankruptcy situations, it should be noted that the singular agreement can only be used within the bankruptcy process , while, on the other hand, Public Law credits cannot be affected by the extrajudicial payment agreement (mechanism provided for pre-bankruptcy situations). What the debtor may request is the deferral/fractionation of current debts, in accordance with the regulations provided for in the LGT and its implementing regulations.