Aplazar <\/span>una <\/span>deuda <\/span>con <\/span>Hacienda <\/span>puede <\/span>ser <\/span>una <\/span>buena <\/span>soluci\u00f3n <\/span>temporal <\/span>para <\/span>gestionar <\/span>la <\/span>tesorer\u00eda, <\/span>especialmente <\/span>en <\/span>momentos <\/span>de <\/span>tensi\u00f3n <\/span>financiera. <\/span>Ahora <\/span>bien, \u00bf<\/span>qu\u00e9 <\/span>ocurre <\/span>si <\/span>no <\/span>se <\/span>paga <\/span>alguna <\/span>de <\/span>las <\/span>cuotas <\/span>dentro <\/span>del <\/span>plazo <\/span>establecido?<\/span><\/p>\n<\/div><\/div><\/div><\/div><\/div> Desde <\/span>Ottesa <\/span>Assessors, <\/span>con <\/span>cerca <\/span>de <\/span>60 <\/span>a\u00f1os <\/span>asesorando <\/span>a <\/span>empresas, <\/span>aut\u00f3nomos <\/span>y <\/span>particulares, <\/span>te <\/span>explicamos <\/span>de <\/span>forma <\/span>clara <\/span>las <\/span>consecuencias <\/span>y <\/span>c\u00f3mo <\/span>actuar <\/span>para <\/span>minimizar <\/span>los <\/span>riesgos.<\/span><\/p>\n Cuando <\/span>se <\/span>deja <\/span>de <\/span>pagar <\/span>una <\/span>de <\/span>las <\/span>cuotas <\/span>de <\/span>un <\/span>aplazamiento, <\/span>Hacienda <\/span>no <\/span>cancela <\/span>inmediatamente <\/span>el <\/span>calendario. <\/span>En <\/span>primer <\/span>lugar, <\/span>emite <\/span>una <\/span>providencia <\/span>de <\/span>apremio<\/span><\/strong> reclamando <\/span>\u00fanicamente <\/span>la <\/span>cuota <\/span>impagada.<\/span><\/p>\n \u00a0<\/span>Si <\/span>se <\/span>paga <\/span>dentro <\/span>del <\/span>plazo <\/span>indicado, <\/span>solo <\/span>se <\/span>aplicar\u00e1 <\/span>un <\/span>recargo <\/span>del <\/span>10%<\/span><\/strong> (<\/span>o <\/span>del <\/span>5% <\/span>si <\/span>se <\/span>realiza <\/span>el <\/span>pago <\/span>antes <\/span>de <\/span>recibir <\/span>la <\/span>notificaci\u00f3n). <\/span>El <\/span>resto <\/span>del <\/span>plan <\/span>de <\/span>aplazamiento <\/span>sigue <\/span>vigente.<\/span><\/p>\n Pero <\/span>si <\/span>no <\/span>se <\/span>atiende <\/span>ese <\/span>requerimiento, <\/span>la <\/span>situaci\u00f3n <\/span>se <\/span>complica:<\/span><\/p>\n El <\/span>recargo <\/span>asciende <\/span>al <\/span>20%<\/span><\/strong>, <\/span>se <\/span>suman <\/span>intereses <\/span>de <\/span>demora<\/span><\/strong>, <\/span>y<\/span><\/p>\n<\/li>\n Se <\/span>anula <\/span>el <\/span>aplazamiento <\/span>completo<\/span><\/strong>, <\/span>exigiendo <\/span>el <\/span>pago <\/span>inmediato <\/span>de <\/span>toda <\/span>la <\/span>deuda <\/span>pendiente<\/span><\/strong>.<\/span><\/p>\n<\/li>\n<\/ul>\n S\u00ed. <\/span><\/strong>En <\/span>los <\/span>aplazamientos <\/span>con <\/span>garant\u00edas <\/span>individuales <\/span>para <\/span>cada <\/span>cuota, <\/span>Hacienda <\/span>solo <\/span>podr\u00e1 <\/span>reclamar <\/span>de <\/span>inmediato <\/span>el <\/span>pago <\/span>de <\/span>las <\/span>cuotas <\/span>cubiertas <\/span>por <\/span>la <\/span>garant\u00eda <\/span>asociada <\/span>a <\/span>la <\/span>cuota <\/span>impagada. <\/span>El <\/span>resto <\/span>seguir\u00e1 <\/span>su <\/span>calendario <\/span>normal.<\/span><\/p>\n\u00bf<\/span>Qu\u00e9 <\/span>hace <\/span>Hacienda <\/span>ante <\/span>un <\/span>impago?<\/span><\/strong><\/h4>\n
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\u00bf<\/span>Hay <\/span>excepciones?<\/span><\/strong><\/h4>\n
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