{"id":2008,"date":"2017-01-02T19:07:10","date_gmt":"2017-01-02T18:07:10","guid":{"rendered":"http:\/\/viaugustaestudioyconsultoria.com\/?p=2008&#038;lang=en"},"modified":"2017-04-05T19:07:37","modified_gmt":"2017-04-05T17:07:37","slug":"aeat-instruccion","status":"publish","type":"post","link":"https:\/\/viaugustaestudiolegal.com\/en\/aeat-instruccion\/","title":{"rendered":"AEAT Instrucci\u00f3n"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-fullwidth-1  fusion-parallax-none nonhundred-percent-fullwidth\" style=\"border-bottom-width: 0px;border-top-width: 0px;border-bottom-style: solid;border-top-style: solid;padding-bottom:20px;padding-top:0px;padding-left:;padding-right:;\"><style type=\"text\/css\" scoped=\"scoped\">.fusion-fullwidth-1 {\n                            padding-left: px !important;\n                            padding-right: px !important;\n                        }<\/style><div class=\"fusion-row\"><h4>Las solicitudes de aplazamiento o fraccionamiento de deudas afectadas por esta medida se inadmitir\u00e1n<\/h4>\n<p>Las solicitudes de aplazamiento o fraccionamiento de deudas afectadas por esta medida se inadmitir\u00e1n, mientras que el resto de solicitudes se tramitar\u00e1n en funci\u00f3n de su importe, de acuerdo con el procedimiento establecido, que no ha sido modificado por el RDL 3\/2016.<\/p>\n<p>As\u00ed, las\u00a0<strong>solicitudes de aplazamiento<\/strong>\u00a0o fraccionamiento que se refieran a deudas:<\/p>\n<ul>\n<li>Por importe global<strong>\u00a0igual o inferior a 30.000<\/strong>\u00a0euros no necesitar\u00e1n aportar garant\u00edas, y se tramitar\u00e1n mediante un proceso automatizado; y<\/li>\n<li>Por importe global<strong>\u00a0superior<\/strong>\u00a0deber\u00e1n aportar las garant\u00edas adecuadas y se tramitar\u00e1n mediante un proceso ordinario no automatizado.<\/li>\n<\/ul>\n<p>El\u00a0<strong>l\u00edmite exento<\/strong>\u00a0de aportar garant\u00edas se elev\u00f3 en octubre de 2015 desde 18.000 euros a los 30.000 euros actuales.<\/p>\n<p>Por lo que se refiere a los\u00a0<strong>aut\u00f3nomos<\/strong>, la medida relativa a los\u00a0<strong>pagos fraccionados del IS<\/strong>\u00a0no les afecta, puesto que tributan en el IRPF.<\/p>\n<p>La medida sobre\u00a0<strong>el IVA repercutido<\/strong>\u00a0s\u00ed les afecta, si bien van a poder seguir solicitando aplazamientos y fraccionamientos de IVA si justifican que no han cobrado las cuotas repercutidas. Por tanto, la\u00a0<strong>principal modificaci\u00f3n<\/strong>\u00a0para los aut\u00f3nomos ser\u00e1 que deber\u00e1n acreditar que no han cobrado las cuotas de IVA repercutidas, en particular en aquellas solicitudes que excedan el l\u00edmite exento de garant\u00edas.<\/p>\n<p>En consecuencia, los aut\u00f3nomos podr\u00e1n solicitar el aplazamiento, cualquiera que sea su importe, de su\u00a0<strong>IRPF e IVA<\/strong>\u00a0en las siguientes circunstancias, en funci\u00f3n del\u00a0<strong>importe global de la deuda<\/strong>:<\/p>\n<ol>\n<li>Si las solicitudes se refieren a una deuda cuyo importe global es<strong>igual o inferior a 30.000 euros<\/strong>, se podr\u00e1n conceder los aplazamientos, sin garant\u00edas, hasta un m\u00e1ximo de\u00a0<strong>12 plazos mensuales<\/strong>, salvo que el obligado hubiera solicitado un n\u00famero de plazos inferior, en cuyo caso, se conceder\u00e1n los plazos solicitados. La periodicidad de los pagos ser\u00e1, en todo caso,\u00a0<strong>mensual.\u00a0<\/strong>Se tramitan mediante un mecanismo automatizado de resoluci\u00f3n.<\/li>\n<li>Si las solicitudes se refieren a una deuda cuyoimporte global<strong>excede de 30.000 euros<\/strong>, se podr\u00e1n conceder los aplazamientos, en funci\u00f3n del tipo de garant\u00eda aportada por el d\u200beudor, y por un plazo m\u00e1ximo de\u00a0<strong>36 plazos mensuales<\/strong>, salvo que el obligado hubiera solicitado un n\u00famero de plazos inferior, en cuyo caso, se conceder\u00e1n los plazos solicitados. <strong>Si las deudas son por IVA, ser\u00e1 necesario, adem\u00e1s, acreditar que las cuotas de IVA repercutidas no han sido pagadas.<\/strong><\/li>\n<\/ol>\n<p>&nbsp;<\/p>\n<p><span class=\"fuente\">Fuente: AEAT<\/span><\/p>\n<\/div><\/div>\n","protected":false},"excerpt":{"rendered":"Las solicitudes de aplazamiento o fraccionamiento de deudas afectadas por esta medida se inadmitir\u00e1n Las solicitudes de aplazamiento o fraccionamiento de deudas afectadas por esta medida se inadmitir\u00e1n, mientras que...","protected":false},"author":3,"featured_media":2138,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[44],"tags":[],"class_list":["post-2008","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.2 - 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