Acceso usuarios
Domingo Carbajo Vasco
La crisis económica, con su efecto directo sobre las empresas, ha producido un fuerte aumento de los concursos empresariales, tendencia que está revertiendo por efectos de la reciente recuperación. Desde el punto de vista jurídico, este hecho se ha producido bajo la égida de una nueva Ley Concursal que, configu-rada en momentos de expansión económica, ha tenido que ser modificada en diferentes ocasiones para adaptarse a las nuevas circunstancias económicas y evitar la liquidación de las empresas. En estas condiciones, la normativa fiscal que partía de una visión diferente de las relaciones entre la Hacienda Pública y el acreedor concursado, se ha enfrentado a retos novedosos y a los problemas deriva-dos de una perdida de privilegios por parte de la Administración tributaria que ha reaccionado de diferen-tes maneras ante tal hecho. A la postre, mediante la Ley 7/2012, la Administración Tributaria ha ido recuperando algunos de sus privi-legios y alterando la redacción de las normas para adaptarla a su interpretación, no sin relevantes proble-mas doctrinales y jurisprudenciales. Sin embargo, las modificaciones continuadas en la legislación concursal y los cambios en el entorno económico siguen incidiendo en el Derecho Tributario que reacciona de manera desordenada e incluso contradictoria ante tales transformaciones.
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 acreedo-res 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. In recent times, the economic recovery has also lead to a reduction in the number of 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 new economic conditions and avoiding the winding-up of enterprises.
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 effective conclusion of 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 collec-tion on bankrupt debts. However, due to frequent legislative changes on the bankruptcies regulative framework and so the trans-formation of the economic landscape, Fiscal regulations have been adapted to such changes in chaotic and sometimes contradictory targets.
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.
