Coronavirus attacks credits against the estate

It is known by all bankruptcy operators that, debts against the estate are paid at the due date, they are deferrable and, which is not trivial, operator’s interest.

The Covid-19 has brought to our lives 3 new rules of undoubted depth for the economic activity: Royal Decree-Law 7/2020, on March 12, Royal Decree 463/2020, on March 14 and, on the other hand, Royal Decree-Law 8/2020, of March 17. We all have a path that we are expecting.

The articles. 84 and 154 of the LC regulate their payment, (exception of art. 176bis), precepts that have given and will give rise to judicial resolutions and doctrinal articles due to the complexity of their application in practice, together with the regime of suspicion that surrounds the work of the bankruptcy administrator, forgetting that it is an auxiliary body of the judge.

Thus, it can be seen that in article 14 of RD 7/2020 has regulated the deferral of tax debts, by noting that the effects of the deferrals written in article 65 of Law 58/2003, of December 17, General Tax, will grant the deferral of the income of the tax debt corresponding to all the declarations-settlements and self-assessments whose submission period ends from the date of entry into force of this royal decree-law and until May 30, 2020, both inclusive , provided that the requests specified up to that date meet the requirements set forth in article 82.2.a) of the previous Law. This deferrall will also be applicable to the tax debts referred to in letters b), f) and g) of article 65.2 of Law 58/2003, of December 17, General Tax.

Well, no inclusion has made the legislator to include, within this list, the debts against the estate, despite the exceptional nature of the current and imminent situation, as I have done with others, which were excluded.

In the same way, article 65.2 c) of the LGT expressly excludes the postponement or fractionation of tax debts.
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