{"id":6207,"date":"2025-05-05T00:00:00","date_gmt":"2025-05-05T00:00:00","guid":{"rendered":"https:\/\/www.contem.es\/impago-de-deuda-aplazada\/"},"modified":"2025-05-05T00:00:00","modified_gmt":"2025-05-05T00:00:00","slug":"impago-de-deuda-aplazada","status":"publish","type":"post","link":"https:\/\/www.contem.es\/es\/impago-de-deuda-aplazada\/","title":{"rendered":"Impago de deuda aplazada"},"content":{"rendered":"<p>Si Hacienda concede un aplazamiento y fraccionamiento de una deuda tributaria y el contribuyente no efect\u00faa el pago de alguna de las cuotas dentro del plazo concedido, inicialmente\u00a0<i>Hacienda respetar\u00e1 los plazos de pago que se hayan acordado para el resto de las cuotas pendientes<\/i>.\u00a0<\/p>\n<p>As\u00ed pues, en un primer momento s\u00f3lo enviar\u00e1 una providencia de apremio reclamando la cuota impagada. Despu\u00e9s, todo depender\u00e1 de si el afectado atiende la providencia:<\/p>\n<ul>\n<li>Si satisface la cuota pendiente dentro del plazo concedido en la providencia, Hacienda s\u00f3lo exigir\u00e1 un recargo del 10% (del 5% si el pago se realiza antes de recibir la notificaci\u00f3n), y el resto de la deuda no se ver\u00e1 afectada.<\/li>\n<li>Si no satisface la cuota impagada en dicho plazo, Hacienda exigir\u00e1 su pago con un recargo del 20% e intereses de demora. Y, adem\u00e1s, dejar\u00e1 sin efecto la totalidad del fraccionamiento inicialmente concedido. <i>Es decir, exigir\u00e1 el pago inmediato de la totalidad de la deuda pendiente de pago.<\/i><\/li>\n<\/ul>\n<p>Este \u00faltimo supuesto es aplicable para los aplazamientos sin garant\u00edas, o bien para los aplazamientos con garant\u00edas que cubran la totalidad de la deuda aplazada. Si se constituyen garant\u00edas independientes para cada una de las cuotas aplazadas y no se atiende la primera providencia de apremio por la cuota impagada,\u00a0<i>Hacienda s\u00f3lo podr\u00e1 exigir el pago inmediato del resto de las cuotas pendientes que est\u00e9n cubiertas por la misma garant\u00eda que la cuota impagada<\/i>.\u00a0El resto de las cuotas, cubiertas por otras garant\u00edas, seguir\u00e1n con el vencimiento pactado.<\/p>\n<p>\u00a0<\/p>\n<p> Consulte con nuestros profesionales en qu\u00e9 casos pueden solicitarse aplazamientos y fraccionamientos, as\u00ed como la mejor forma de constituir las garant\u00edas exigidas por Hacienda.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Si Hacienda concede un aplazamiento y fraccionamiento de una deuda tributaria y el contribuyente no efect&uacute;a el pago de alguna de las cuotas dentro del plazo concedido, inicialmente&nbsp;Hacienda respetar&aacute; los plazos de pago que se hayan acordado para el resto de las cuotas pendientes.&nbsp; As&iacute; pues, en un primer momento s&oacute;lo enviar&aacute; una providencia de [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":6208,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12],"tags":[],"class_list":["post-6207","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Impago de deuda aplazada | Contem Assessors<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.contem.es\/es\/impago-de-deuda-aplazada\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" 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