Pre-bankruptcy situations
General Details
Denomination
Pre-bankruptcy situations
Procedure type
Declarations and communications from interested parties
Subject
Taxes
Purpose
Creation of a new service to enable communication in pre-bankruptcy situations.
Responsible body
State Revenue Office
General information about the procedure
Start form
interested
Applicant: Administration
Place for presentation
Online, at the Tax Agency eOffice
Documentation
Provide documentation of the standardized form
Phases of the procedure/service
There are no specific processing phases.
Forms
Resolution deadline
Does not have
Resolution body
State Revenue Office
Resources
The submission of appeals is not appropriate
Information related to electronic processing
Identification system
Electronic Spanish ID, Electronic certificate
Level of interactivity
Level 4: Electronic processing
Regulations
Basic Regulations
Royal Legislative Decree 1/2020, of May 5,which approves the consolidated text of the Bankruptcy Law. (BOE May 7, 2020):
Processing regulations
Modification of art. 627 of the Bankruptcy Law by Law 16/2022, of September 5,of reform of the consolidated text of the Bankruptcy Law, approved by Royal Legislative Decree 1/2020, of May 5, for the transposition of Directive (EU) 2019/1023 of the European Parliament and of the Council, of June 20, 2019 , on frameworks for preventive restructuring, debt relief and disqualifications, and on measures to increase the efficiency of restructuring, insolvency and debt relief procedures, and amending Directive (EU) 2017/1132 of the European Parliament and of the Council, on certain aspects of company law (Directive on restructuring and insolvency) (BOE 6-September-2022):
Regulations approving the inclusion of the procedure or service in the registry
Resolution of December 28, 2009, of the Presidency of the State Tax Administration Agency,which creates the electronic headquarters and regulates the electronic records of the State Tax Administration Agency. (BOE, December 29, 2009)