{"id":7677,"date":"2022-12-23T09:25:35","date_gmt":"2022-12-23T08:25:35","guid":{"rendered":"https:\/\/www.bbsabogados.com\/cancellar-deutes-amb-hisenda-llei-segona-oportunitat\/"},"modified":"2026-03-06T06:18:07","modified_gmt":"2026-03-06T05:18:07","slug":"cancellar-deutes-amb-hisenda-llei-segona-oportunitat","status":"publish","type":"post","link":"https:\/\/www.bbsabogados.com\/ca\/cancellar-deutes-amb-hisenda-llei-segona-oportunitat\/","title":{"rendered":"Cancel\u00b7lar deutes amb Hisenda Llei Segona Oportunitat"},"content":{"rendered":"\r\n<h3 class=\"wp-block-heading\"><strong>Els deutes p\u00fablics es poden exonerar amb la Llei de Segona Oportunitat.<\/strong><\/h3>\r\n\r\n\r\n\r\n<p>La&nbsp;<strong>Llei de Segona Oportunitat&nbsp;<\/strong>per a particulars i aut\u00f2noms ha estat modificada per l&#8217;&nbsp;<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id= BOE-A-2020-4859\">Reial Decret Legislatiu 1\/2020, de 5 de maig, pel qual s&#8217;aprova el Text Ref\u00f3s de la Llei Concursal (TRLC)<\/a>,&nbsp;<strong>sembla que prive a els concursats de veure exonerats els seus deutes p\u00fablics.<\/strong>&nbsp; No obstant aix\u00f2, en aquest article veurem que els jutges es decanten per <strong>cancel\u00b7lar els deutes amb hisenda sobre la base de la Llei de Segona Oportunitat, <\/strong>aix\u00ed com els altres deutes p\u00fablics.<\/p>\r\n\r\n\r\n\r\n<h4 class=\"wp-block-heading\">Vies de cancel\u00b7laci\u00f3 dels deutes i exoneraci\u00f3 del deute p\u00fablic.<\/h4>\r\n\r\n\r\n\r\n<p>Abans de tot, hem de recordar que hi ha dues vies de cancel\u00b7laci\u00f3 de deutes a la Llei de Segona Oportunitat:<\/p>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\"><li><strong>L&#8217;exoneraci\u00f3 directa<\/strong>&nbsp;s&#8217;obt\u00e9 sempre que s&#8217;hagi intentat un&nbsp;<a href=\"https:\/\/www.afectadossegundaoportunidad.com\/el-acuerdo-extrajudicial-de- pagaments-en-la-ley-de-segona-oportunidad\/\" target=\"_blank\" rel=\"noreferrer noopener\">acord extrajudicial de pagaments<\/a>&nbsp;i s&#8217;hagin abonat els cr\u00e8dits contra la massa (posteriors a la declaraci\u00f3 de concurs) i els privilegiats. En aquest cas, els cr\u00e8dits ordinaris i subordinats s&#8217;exoneraven, inclusivament per tant el cr\u00e8dit p\u00fablic ordinari i subordinat. Sobre aquesta q\u00fcesti\u00f3 no hi havia cap dubte.<\/li><li>La&nbsp;<strong>exoneraci\u00f3 diferida<\/strong>&nbsp;t\u00e9 lloc quan el deutor no pot pagar els deutes anteriors, \u00e9s a dir, cr\u00e8dits contra la massa i privilegiats, i comporta la proposta d&#8217;un pla de pagament a cinc anys per abonar-los. La resta de cr\u00e8dits \u2013ordinaris i subordinats\u2013 en principi s&#8217;extingien en aquest mateix moment. No obstant aix\u00f2, aqu\u00ed sorgien dos dubtes:<ul><li><strong>Si el cr\u00e8dit p\u00fablic privilegiat i contra la massa podia incloure&#8217;s al pla de pagaments,<\/strong>&nbsp;doncs l&#8217;article 178.6 bis semblava impedir-ho.<\/<\/strong> li><li><strong>Si el cr\u00e8dit p\u00fablic ordinari i subordinat podia ser cancel\u00b7lat immediatament,<\/strong>&nbsp;perqu\u00e8 de la redacci\u00f3 de l&#8217;art. 178 bis 5 LC es desprenia que no era possible.<\/li><\/ul><\/li><\/ul>\r\n\r\n\r\n\r\n<p><\/p>\r\n\r\n\r\n\r\n<p>Aix\u00ed les coses, l&#8217;&nbsp;<strong>Tribunal Suprem<\/strong>&nbsp;va aclarir aquesta q\u00fcesti\u00f3 sobre l&#8217;exoneraci\u00f3 diferida i el cr\u00e8dit p\u00fablic mitjan\u00e7ant la &nbsp;<a href=\"http:\/\/www.poderjudicial.es\/ search\/contenidos.action?action=contentpdf&amp;databasematch=TS&amp;reference=8834790&amp;statsQueryId=121992555&amp;calledfrom=searchresults&amp;links=exoneraci%C3%B3n%20passiu&amp;optimize= =\"noreferrer noopener\"><strong>Sent\u00e8ncia de 2 de juliol de 2019, n\u00fam. 381\/2019<\/strong>,<\/a>&nbsp;concloent:<\/p>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\"><li>Que el cr\u00e8dit p\u00fablic contra la massa i el privilegiat es pot incloure en el pla de pagaments que proposi el deutor.<\/li><li>A la vegada, que el cr\u00e8dit p\u00fablic qualificat d&#8217;ordinari i el subordinat quedava exonerat de forma immediata.<\/li><\/ul>\r\n\r\n\r\n\r\n<h4 class=\"wp-block-heading\"><strong>Reforma de la Llei Concursal<\/strong><\/h4>\r\n\r\n\r\n\r\n<p>Com ja hem exposat al principi, sembla que aquesta reforma modifica el r\u00e8gim previst per als cr\u00e8dits p\u00fablics.<\/p>\r\n\r\n\r\n\r\n<p>Concretament, l&#8217;article 491.1 del TRLC<\/strong>&nbsp;<strong>exclou de l&#8217;exoneraci\u00f3 el cr\u00e8dit p\u00fablic.<\/strong><\/p>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\"><li>A la&nbsp;<strong>EXONERACI\u00d3 DIRECTA,<\/strong>&nbsp;malgrat que el deutor hagi satisfet els cr\u00e8dits contra la massa i privilegiats, l&#8217;exoneraci\u00f3 no arribar\u00e0 als cr\u00e8dits de dret p\u00fablic, i s&#8217;hauran d&#8217;abonar per tant, els cr\u00e8dits p\u00fablics ordinaris i subordinats. \u00c9s molt sorprenent aquesta reforma, ja que <strong>la cancel\u00b7laci\u00f3 del cr\u00e8dit p\u00fablic a l&#8217;exoneraci\u00f3 directa no era una q\u00fcesti\u00f3 gens discutida, estant m\u00e9s que clar que es podia exonerar.<\/strong><\/li><li>A la&nbsp;< strong>EXONERACI\u00d3 DIFERIDA,&nbsp;<\/strong>el deutor que ostenti cr\u00e8dits p\u00fablics haur\u00e0 de sol\u00b7licitar for\u00e7osament l&#8217;ajornament a l&#8217;administraci\u00f3 p\u00fablica competent. Per tant no es poden incloure al pla de pagaments. <\/li><\/ul>\r\n\r\n\r\n\r\n<p><\/p>\r\n\r\n\r\n\r\n<p>En altres paraules,&nbsp; segons el tenor literal de la nova normativa, <strong>tots els cr\u00e8dits p\u00fablics,<\/strong>&nbsp;queden a l&#8217;arbitri de l&#8217;administraci\u00f3, no del jutge. D&#8217;aquesta manera:<\/p>\r\n<!-- \/wp:paragraph","protected":false},"excerpt":{"rendered":"<p>Els deutes p\u00fablics es poden exonerar amb la Llei de Segona Oportunitat. La&nbsp;Llei de Segona Oportunitat&nbsp;per a particulars i aut\u00f2noms ha estat modificada per l&#8217;&nbsp;Reial Decret Legislatiu 1\/2020, de 5 de maig, pel qual s&#8217;aprova el Text Ref\u00f3s de la Llei Concursal (TRLC),&nbsp;sembla que prive a els concursats de veure exonerats els seus deutes p\u00fablics.&nbsp; [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":6121,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[285,269,341],"tags":[],"class_list":["post-7677","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dret-concursal-i-llei-segona-oportunitat","category-noticies-juridiques-novetats-legals-rellevants","category-noticies-juridiques"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Cancel\u00b7lar deutes amb Hisenda Llei Segona Oportunitat - BBS<\/title>\n<meta name=\"description\" content=\"\u00c9s possible cancel\u00b7lar els deutes amb Hisenda amb la Llei de Segona Oportunitat, malgrat la reforma legal. 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