Order Hap/2178/2015, Of 9 October, Which Rises The Limit Exempted From The Obligation To Provide Warranty Requests For Postponement Or Fractionation To 30,000 Euros.
Original Language Title: Orden HAP/2178/2015, de 9 de octubre, por la que se eleva el límite exento de la obligación de aportar garantía en las solicitudes de aplazamiento o fraccionamiento a 30.000 euros.
Read the untranslated law here: http://www.boe.es/buscar/doc.php?id=BOE-A-2015-11267
The order EHA / 1030 / 2009, of 23 of April, established the limit free of the obligation of provide guarantees in the requests of postponement or fractionation in 18,000 euros.
This order is intended to keep the ultimate goal of the planned exemption, which is not only the streamlining of the procedure for management of these requests, pushing its automated management, but also to provide facilities to the obligor to pay for the fulfilment of its obligations under public law to difficulties economic-financial of a transitory nature. In this respect it is necessary to raise the limit of the aforementioned exemption from the obligation to provide guarantees.
On the other hand, should take into account that time denotes certain obsolescence of the current limit, so your update is required.
The scope of this order refers to requests for postponement and fractionation of payment of debts managed by the State tax administration agency and by organs or agencies of the State Treasury, the limit that is exempt from the obligation to provide warranty on requests for postponement or division whose management corresponds to other tax administrations will continue to be regulated according to the provisions of the second additional provision of the Royal Decree 1065 / 2007, of 27 of July, by which is approves the regulation General of them performances and them procedures of management and inspection tax and of development of the standards common of them procedures of application of them tributes.
Conforme_a these reasons are dictate this order, making use of powers conferred pursuant to the articles 82.2. to) of law 58/2003, of December 17, General tax, 13.1 of the Law 47/2003, of 26 November, General budget and the second additional provision of the Royal Decree 1065 / 2007, of 27 July which approves the General Regulation of the activities and procedures of tax inspection and management and development of the standards common in the procedures of application of tributes.
By virtue, I have: article 1. Scope of application.
This order shall apply to the requests for deferral and fractionation of payment of the debts of public law, managed by the State tax administration agency, and by organs or agencies of the State Treasury, with the exception of the debts referred to in Regulation EEC 2913 / 1992 of the Council of 12 October, which approves the Community customs code , that is governed by it willing in said regulation, except which is undertaken in application of the article 220 of the same.
Article 2. Disclaimer of warranties.
Guarantees for requests for deferral and fractionation of payment of debts referred to in the preceding article, when your set amount does not exceed 30,000 euros and they are both voluntary period and period of payment, without prejudice to the maintenance, in the latter case, of the existing barriers on goods and rights of the debtor at the time of the filing of the application shall not be required.
For the purposes of the determination of the amount of debt designated, is accumulate, in the time of the request, both them debts to which is refers it own request, as any others of the same debtor for which is has requested and not determined the postponement or fractionation, as well as the amount of them maturities pending of income of them debts deferred or fractional , unless they are properly guaranteed.
Cumulative debts shall be those contained in the databases of the competent revenue body, without it being accurate consultation to other organs or bodies within the scope of this order for the determination of the whole of them. However, fundraising bodies counted those other accumulated debts that, not consisting in their databases, have been reported by other bodies or agencies.
Provision additional unique. Absence of increase of the expenditure public.
The application of the provisions of this order will not involve increased spending in the budget of the organs or bodies within the scope of application of the same.
Available to transient only. Requests in processing.
Requests for postponement and fractionation in processing the entry into force of this order will continue to be governed by provisions of the regulations in force at the date of filing of the corresponding application.
Sole repeal provision. Repeal legislation.
The entry into force of this order is repealed the order EHA/1030/2009 of 23 April, postponements and divisions that constitute your scope.
Available end only. Entry in force.
This order shall enter into force the day following its publication in the "Official Gazette".
Madrid, 9 of October of 2015.-the Minister of Hacienda and administrations public, Cristobal Montoro Romero.
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