Acceso usuarios
Domingo Carbajo Vasco
La crisis económica, con su efecto directo sobre las empresas, ha producido un fuerte aumento de los concursos empresariales. Desde el punto de vista jurídico, este hecho se ha generado bajo la égida de una nueva Ley Concursal que, configurada en momentos de expansión económica, ha tenido que ser modificada en diferentes ocasiones para adaptarla a las nuevas circunstancias económicas.
En estas condiciones, la normativa fiscal, que partía de una visión moderna de las relaciones entre la Hacienda Pública y el acreedor concursado, se ha enfrentado a retos novedosos y a los problemas derivados de una perdida de privilegios por parte de la Administración tributaria que ha reaccionado de diferentes maneras a tal hecho.
A la postre, mediante la Ley 7/2012, la Administración Tributaria ha ido recuperando algunos de sus privilegios y alterando la redacción de las normas para adaptarla a su interpretación, no sin relevantes problemas doctrinales y jurisprudenciales.
El objetivo de este documento es reflejar tales hechos y, sin poder abarcar todos los aspectos tributarios que el concurso de acreedores genera, exponer algunas cuestiones significativas del concurso de acreedores en la normativa y los procedimientos tributarios.
The modern economic crisis has lead to a sheer entrepreneurial crisis, which in turn has ended in a huge increase of businesses ´ bankruptcies. From a legal frame perspective, such circumstances have been developed under the umbrella of a new Spanish bankrupt legislation, the so-called “Bankrupt Act”. This Act was drafted and implemented during a period of economic expansion, and so it has to be adjusted in several occasions to the new economic conditions.
In such framework, fiscal rules set up a real new point of view regarding the relationships between Public Finance procedures and the bankrupt enterprise and so, tax regulations have been confronted with new problems and with the actual end of several Public Finance privileges. At the end, the development of the economic crisis has also forced Public Finance regulations to lay out a complete u-turn concerning such relations.
In fact, the Act 7/2012 has mean the recovery by the Spanish Tax Administration of most of its former privileges, due to changes in fiscal regulations which favor the Tax Administration powers of forcible collection on bankrupt debts.
The main goal of this paper is to explain the most relevant facts and legal interpretations concerning the links between fiscal regulations, tax administrative procedures and the bankruptcy situations and norms.
