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La calificación del crédito tributario en el concurso de acreedores: principales cuestiones conflictivas

Author

Listed:
  • Juan Calvo Vérgez

    (Universidad de Extremadura)

Abstract

El presente trabajo tiene por objeto analizar las principales cuestiones conflictivas que suscita la calificación del crédito tributario dentro de los llamados créditos contra la masa pasiva del concurso de acreedores. La primera parte del presente estudio analiza, entre otras cuestiones, y sobre la base de las últimas reformas normativas, las relativas al tratamiento de los créditos tributarios aplazados o fraccionados antes del auto judicial declarativo del concurso así como de los créditos por IVA devengados con posterioridad a la declaración de concurso y de las retenciones practicadas en el IRPF correspondientes a rentas abonadas con anterioridad a dicha declaración.

Suggested Citation

  • Juan Calvo Vérgez, 2019. "La calificación del crédito tributario en el concurso de acreedores: principales cuestiones conflictivas," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 172(3), pages 7-57, September.
    • Handle: RePEc:hpe:crotri:y:2019:v:172:i:3:p:7-57
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    File URL: https://www.ief.es/vdocs/publicaciones/1/172.pdf#page=7
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    More about this item

    Keywords

    Concurso de acreedores; crédito tributario; masa pasiva del concurso; Impuesto sobre el Valor Añadido; Impuesto sobre la Renta de las Personas Físicas; retenciones;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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