Problemas de algunos créditos tributarios a los efectos de su consideración como créditos contra la masa en el concurso de acreedores

Abstract

This paper presents a detailed examination on how certain tax credits may be embedded in the concept of credit against the estate as provided by the spanish bankruptcy act. In particular, the study focuses on the situations that have proved to be more controversial in the light of judiciary decisions and the State Tax Administration Agency thesis. Thus taxation and insolvency regulations are analysed to determine when credits related to value added tax or tax withholdings up to penalties and interests are accrued and due.