Aplazamiento y fraccionamiento de la deuda tributaria en momentos críticos de la actividad económica

Abstract

The deferment and the division of the tax debts are mechanism frequently used in the actual economic crisis. But in their regulation is usually observed an specific consideration on the critical moments of the economic activity. This consideration is evident in different aspects, both of its generic regulation of the LGT, as in the specific norm in some tax laws. Limit and compare this material scope allows appreciate the consistency and coordination of the legal rules in the treatment of not only the cyclical and general crisis like the present one, but also in the critical moments that the economics activities suffer.