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LOS APLAZAMIENTOS DE DEUDAS TRIBUTARIAS Y LOS AUTÓNOMOS

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El Real Decreto Ley 3/2016, aprobado a primeros de diciembre del 2016 introdujo medidas restrictivas destinadas a limitar el aplazamiento y fraccionamiento del pago de deudas tributarias a partir de uno de enero de 2017.

Por lo que se refiere a los autónomos, la AEAT ha publicado con fecha 16 de enero de 2017 una nota informativa en la cual admite el aplazamiento-fraccionamiento de deudas tributarias para los autónomos. Con la especialidad de que si la deuda aplazada es por IVA, tendrá que acreditar que el mismo no ha sido cobrado( especialmente en deudas aplazadas superiores a 30.000 Eur)

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El plazo de pago del aplazamiento será como máximo de 36 plazos mensuales si la deuda es superior a 30.000 Euros y de 12 plazos mensuales si la deuda es inferior a 30.000 Euros.

No será necesario que aporte garantía para la consecución del aplazamiento-fraccionamiento si la deuda es inferior a 30.000 Euros

Visto 741 veces
Antonio M. Puntas Prado

Licenciado en Economía. Universidad de Sevilla. 1993-1998.

        Master en Tributación. Instituto de Estudios El Monte, escuela de negocios perteneciente a la Caja de Ahorros El Monte 1999-2000.

Sitio Web: www.bufetedelgadolamet.com/index.php/socios-asociados/socios/antonio-manuel-puntas-prado

1 comentario

  • Enlace al Comentario Tannerdrura Sábado, 04 Marzo 2017 18:01 publicado por Tannerdrura

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