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Noticias

Instrucción 6/2013, sobre gestión de aplazamientos y fraccionamientos

Instrucción dictada el pasado 9 de diciembre por la Directora del Departamento de Recaudación de la AEAT sobre aplazamientos y fraccionamientos de pago en materia de retenciones e ingresos a cuenta y de deudores en situación de concurso. Entre las novedades destacadas se encuentra la inadmisibilidad, con carácter general, de las solicitudes de aplazamiento o fraccionamiento de retenciones e ingresos a cuenta, concediéndose únicamente y con carácter excepcional en los supuestos previstos en la normativa vigente. Además, esta Instrucción adaptar lo dispuesto en la Instrucción 1/2009 a los cambios que la Ley 7/2012, de 29 de octubre, ha supuesto en materia concursal.

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