The position of the AEAT in bankruptcy processes
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Methods of communication to the AEAT of the reopening of competitions.
Article 21.4 of the Bankruptcy Law, in the wording given by Law 38/2011, of October 10, imposed on the bankruptcy administration the obligation to communicate to the AEAT the declaration of bankruptcy by the means that it enables in its electronic headquarters.
Article 33 g) 1 of the Bankruptcy Law, in the wording given by Law 17/2014, of September 30, which adopts urgent measures regarding refinancing and restructuring of corporate debt , reinforced this obligation by establishing as secretariat functions of the bankruptcy administrators the “electronic communication of the declaration of bankruptcy to the State Tax Administration Agency and the General Treasury of Social Security.”
In order to comply with the mandate established in article 21.4 LC, the Tax Agency introduced in its electronic headquarters a form that must be completed by the bankruptcy administrator. Said form allows you to communicate the same data that appears in the extract from the competition publication in the BOE referred to in article 23.1 LC .
It is not permitted to submit another competition communication form with the same procedure number and Court because it could cause duplication of files.
The Bankruptcy Law, when regulates the reopening of the bankruptcy, does not provide for a similar obligation to communicate at the electronic headquarters . The reopening of the bankruptcy, as provided in article 179 of the Bankruptcy Law, “will be given the publicity provided for in articles 23 and 24, and the registration sheet will also be reopened in the manner provided for in the Commercial Registry Regulations. ” Therefore, with the current system, and given that the aforementioned form cannot be used (as the procedure number and Court match), the way to inform the AEAT of the reopening of the competition would be by sending an email to the enabled address , attaching the necessary documentation.