Bankruptcy

This obligation corresponds to the bankruptcy administrations, whether or not the status of creditor of the AEAT is recorded.

It is contemplated in article 253 of the TRLC.

According to the literal meaning of the legal norm, said communication must be made without delay.

A creditors' agreement is an agreement between the debtor and the creditors aimed at achieving their satisfaction, contained in a legal transaction protected by the courts in which the autonomy of the will of the parties enjoys great amplitude. The agreement establishes the manner, conditions and deadlines within which the bankrupt must satisfy his outstanding debts.

The bankrupt may submit the proposal for an agreement to the Court at the time of the application for declaration of bankruptcy together with the application, or at any time thereafter up to fifteen days after the presentation of the bankruptcy administration report. Likewise, from the declaration of bankruptcy until the end of this fifteen-day period, creditors whose claims, individually or jointly, exceed one fifth of the total liabilities may also submit proposals for an agreement.

Sufficiently in advance of the submission of the proposed agreement to the competent Court, the debtor may contact the AEAT, in order to achieve, in accordance with it and with the appropriate guarantees, special payment conditions for the privileged credits, informing it of the conditions proposed to achieve the adhesions to the agreement. To do so, you may use the procedure “Communication of proposals for accession to individual agreements”.