The Tax Agency makes available to citizens new procedures in the electronic office to facilitate the presentation of communications regulated in the consolidated text of the Bankruptcy Law, which have been designed by the Collection Department.

In this way, through the electronic headquarters of the Tax Agency, the citizen involved in a pre-bankruptcy or in a bankruptcy procedure due to having outstanding debts managed by the Tax Agency may present (himself or through his representative) the forms provided for in the regulations for pre-bankruptcy situations, bankruptcy proceedings and special procedures for micro-enterprises:

• Thus, if you are in a pre-bankruptcy situation , you may notify the Tax Agency of the opening of prior negotiations with creditors to reach a restructuring plan (or, in the case of micro-enterprises, a continuation or liquidation plan), the proposed restructuring plan, as well as any other relevant documentation or information.

• In turn, anyone who is in bankruptcy proceedings may notify the Tax Agency of proposals for joining agreements and proposals for signing individual agreements.

• Finally, in the case of the special procedure for micro-enterprises (whether continuation procedure or liquidation procedure), you may also submit different communications: the communication of the request to open the special continuation procedure, the communication of the order to open the special procedure, the communication of the admission for processing of the proposal for the continuation plan, the communication of the opening of the voting period for the continuation plan, the communication of the liquidation plan, the communication of the monthly liquidation report, as well as any other relevant documentation or information.

In addition, in each of the previous sections, a list of basic questions is included, with their corresponding answers; a section of help and the regulations that regulate them; to facilitate understanding of each procedure.

You can consult these procedures in the following link .