{"id":2513,"date":"2015-10-26T08:06:31","date_gmt":"2015-10-26T08:06:31","guid":{"rendered":"http:\/\/www.santcugatconsulting.com\/exencion-garantias-hacienda-2\/"},"modified":"2015-10-26T08:20:13","modified_gmt":"2015-10-26T08:20:13","slug":"exempcio-garanties-hisenda","status":"publish","type":"post","link":"https:\/\/santcugatconsulting.com\/ca\/exempcio-garanties-hisenda\/","title":{"rendered":"Exempci\u00f3 d&#8217;aportar garanties en ajornament o fraccionament de deutes de fins a 30.000 euros a Hisenda"},"content":{"rendered":"<div id=\"GFL-DatosDelPadre-T\u00edtol\">Des del 2015.10.21, amb l&#8217;objectiu de <strong> agilitar la gesti\u00f3 en les sol\u00b7licituds d&#8217;ajornament o fraccionament de deutes <\/strong> i <strong> facilitar el pagament als obligats <\/strong>, <strong> s&#8217;eleva el l\u00edmit exempt <\/strong> de l&#8217;obligaci\u00f3 <strong> d&#8217;aportar garanties <\/strong>, nom\u00e9s \u00e9s exigible <strong> per deutes de m\u00e9s de 30.000 euros <\/strong>.<\/div>\n<p><!--more--><\/p>\n<p>Anteriorment, el l\u00edmit s&#8217;establia en deutes de 18.000 euros, per\u00f2 a partir del 21.10.2015, si vost\u00e8 sol\u00b7licita l&#8217;ajornament o fraccionament d&#8217;un deute gestionat per l&#8217;AEAT o per \u00f2rgans de la Hisenda P\u00fablica Estatal, i la quantia no supera els <strong> 30.000 euros <\/strong>, no est\u00e0 obligat a prestar garantia.<\/p>\n<p>Aquest <strong> nou l\u00edmit <\/strong>, que va entrar en vigor el dia <strong> 21.10.2015 <\/strong>, \u00e9s d&#8217;aplicaci\u00f3 als <strong> deutes gestionats per l&#8217;AEAT <\/strong> i pels \u00f2rgans de la Hisenda P\u00fablica estatal, exclosos els deutes duaneres llevat d&#8217;aquelles consecu\u00e8ncia de l&#8217;aplicaci\u00f3 del Codi duaner art.220.<\/p>\n<p>El l\u00edmit exempt de l&#8217;obligaci\u00f3 de prestar garantia en sol\u00b7licituds d&#8217;ajornament o fraccionament la gesti\u00f3 dels quals correspon a altres administracions es cont\u00ednua regulant d&#8217;acord amb el que preveu RGGI disp.adic.2\u00aa.<\/p>\n<p>Per calcular l&#8217;<strong>import total de deute <\/strong> que no ha de superar els 30.000 euros, s&#8217;han d&#8217;acumular, en el moment de la sol\u00b7licitud:<\/p>\n<ul>\n<li>deutes a qu\u00e8 es refereix la pr\u00f2pia sol\u00b7licitud; i<\/li>\n<li>els altres deutes del mateix deutor per a les quals s&#8217;hagi sol\u00b7licitat i no resolt l&#8217;ajornament o fraccionament i l&#8217;import dels venciments pendents d&#8217;ingr\u00e9s dels deutes ajornats o fraccionats, llevat que estiguin garantides.<\/li>\n<\/ul>\n<p>Pel que fa a les <strong> sol\u00b7licituds <\/strong> d&#8217;ajornament i fraccionament que es trobin <strong> en tramitaci\u00f3 <\/strong> a l&#8217;entrada en vigor de l&#8217;OM HAP \/ 2178\/2015, segueixen regint-se pel que estableix la normativa vigent a la data de presentaci\u00f3 de la corresponent sol\u00b7licitud.<\/p>\n<p>Per tant, aquest increment no \u00e9s aplicable als pagaments a compte o ingressos que ha de realitzar pel tercer trimestre de l&#8217;exercici o del mes de setembre i el termini va finalitzar el 20-10-15.<\/p>\n<span class='highlight'> *Aquesta not\u00edcia cont\u00e9 informaci\u00f3 de car\u00e0cter general, sense que constitueixi opini\u00f3 professional ni assessoria jur\u00eddica i fiscal. Per a qualsevol consulta <a title=\"Contacto\" href=\"http:\/\/www.santcugatconsulting.com\/contacto\/\"> contacti amb nosaltres <\/a>. <\/span>\n","protected":false},"excerpt":{"rendered":"<p>Des del 2015.10.21, amb l&#8217;objectiu de agilitar la gesti\u00f3 en les sol\u00b7licituds d&#8217;ajornament o fraccionament de deutes i facilitar el pagament als obligats , s&#8217;eleva el l\u00edmit exempt de l&#8217;obligaci\u00f3 d&#8217;aportar garanties , nom\u00e9s \u00e9s exigible per deutes de m\u00e9s de 30.000 euros .<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[97,2],"tags":[235,236,115],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Exempci\u00f3 de garanties de deutes de fins a 30.000 euros a Hisenda<\/title>\n<meta name=\"description\" content=\"Consulta la nova normativa en relaci\u00f3 a l&#039;exempci\u00f3 d&#039;aportaci\u00f3 de garanties en deutes superiors a 30.000 \u20ac gestionades per Hisenda.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/santcugatconsulting.com\/ca\/exempcio-garanties-hisenda\/\" \/>\n<meta name=\"twitter:label1\" content=\"Escrit per\" \/>\n\t<meta name=\"twitter:data1\" content=\"Sant Cugat Consulting\" \/>\n\t<meta name=\"twitter:label2\" content=\"Temps estimat de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minuts\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/santcugatconsulting.com\/ca\/exempcio-garanties-hisenda\/\",\"url\":\"https:\/\/santcugatconsulting.com\/ca\/exempcio-garanties-hisenda\/\",\"name\":\"Exempci\u00f3 de garanties de deutes de fins a 30.000 euros a Hisenda\",\"isPartOf\":{\"@id\":\"https:\/\/santcugatconsulting.com\/ca\/#website\"},\"datePublished\":\"2015-10-26T08:06:31+00:00\",\"dateModified\":\"2015-10-26T08:20:13+00:00\",\"author\":{\"@id\":\"https:\/\/santcugatconsulting.com\/ca\/#\/schema\/person\/2fc72b630ae24541227320638b446718\"},\"description\":\"Consulta la nova normativa en relaci\u00f3 a l'exempci\u00f3 d'aportaci\u00f3 de garanties en deutes superiors a 30.000 \u20ac gestionades per Hisenda.\",\"inLanguage\":\"ca\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/santcugatconsulting.com\/ca\/exempcio-garanties-hisenda\/\"]}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/santcugatconsulting.com\/ca\/#website\",\"url\":\"https:\/\/santcugatconsulting.com\/ca\/\",\"name\":\"Sant Cugat Consulting\",\"description\":\"Asesoramiento jur\u00eddico, laboral, fiscal y contable para aut\u00f3nomos, pymes y grandes empresas. 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