The position of the AEAT in insolvency proceedings

Management problems in the reopening of competitions

Methods of communication to the AEAT regarding the reopening of contests

Article 253 of the TRLC imposes on the bankruptcy administration the obligation to notify the Tax Agency of the declaration of bankruptcy by the means enabled in its electronic headquarters. In order to comply with this mandate, the Tax Agency has a form available on its electronic headquarters that must be completed by the bankruptcy administrator. This form allows you to communicate the same data that appear in the extract of the competition publication in the BOE referred to in article 35 of the TRLC.

It is not permitted to submit another bankruptcy communication form with the same procedure number and Court because it could lead to a duplication of files.

The TRLC, when regulating the reopening of the competition, does not foresee a similar obligation to communicate on the electronic site . Upon the reopening of the competition, as provided for in article 506 of the TRLC, “ will be given the same publicity as that which would have been given to the declaration of competition. ”Therefore, with the current system, and given that the aforementioned form cannot be used (since the procedure number and Court coincide), 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.