{"id":4889,"date":"2025-05-06T14:09:25","date_gmt":"2025-05-06T12:09:25","guid":{"rendered":"https:\/\/www.assistgrup.com\/?p=4889"},"modified":"2025-05-06T14:09:26","modified_gmt":"2025-05-06T12:09:26","slug":"impago-de-deuda-aplazada","status":"publish","type":"post","link":"https:\/\/www.assistgrup.com\/es\/impago-de-deuda-aplazada\/","title":{"rendered":"Impago de deuda aplazada"},"content":{"rendered":"<input class=\"fooboxshare_post_id\" type=\"hidden\" value=\"4889\"\/>\n<p class=\"wp-block-paragraph\"><strong>\u00bfQu\u00e9 sucede si Hacienda concede el pago fraccionado de una deuda tributaria y se impaga una de las cuotas?<\/strong><\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"alignleft size-full is-resized\"><a href=\"https:\/\/www.assistgrup.com\/wp-content\/uploads\/2025\/05\/2-1.jpg\"><img loading=\"lazy\" decoding=\"async\" width=\"1000\" height=\"626\" src=\"https:\/\/www.assistgrup.com\/wp-content\/uploads\/2025\/05\/2-1.jpg\" alt=\"\" class=\"wp-image-4890\" style=\"width:339px;height:auto\" srcset=\"https:\/\/www.assistgrup.com\/wp-content\/uploads\/2025\/05\/2-1.jpg 1000w, https:\/\/www.assistgrup.com\/wp-content\/uploads\/2025\/05\/2-1-300x188.jpg 300w, https:\/\/www.assistgrup.com\/wp-content\/uploads\/2025\/05\/2-1-768x481.jpg 768w\" sizes=\"auto, (max-width: 1000px) 100vw, 1000px\" \/><\/a><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\">Si Hacienda concede un aplazamiento y fraccionamiento de una deuda tributaria y el contribuyente no efect\u00faa el pago de alguna de las cuotas dentro del plazo concedido, inicialmente&nbsp;<em>Hacienda respetar\u00e1 los plazos de pago que se hayan acordado para el resto de las cuotas pendientes<\/em>.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">As\u00ed pues, en un primer momento s\u00f3lo enviar\u00e1 una providencia de apremio reclamando la cuota impagada. Despu\u00e9s, todo depender\u00e1 de si el afectado atiende la providencia:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Si satisface la cuota pendiente dentro del plazo concedido en la providencia, Hacienda s\u00f3lo exigir\u00e1 un recargo del 10% (del 5% si el pago se realiza antes de recibir la notificaci\u00f3n), y el resto de la deuda no se ver\u00e1 afectada.<\/li>\n\n\n\n<li>Si no satisface la cuota impagada en dicho plazo, Hacienda exigir\u00e1 su pago con un recargo del 20% e intereses de demora. Y, adem\u00e1s, dejar\u00e1 sin efecto la totalidad del fraccionamiento inicialmente concedido.\u00a0<em>Es decir, exigir\u00e1 el pago inmediato de la totalidad de la deuda pendiente de pago.<\/em><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Este \u00faltimo supuesto es aplicable para los aplazamientos sin garant\u00edas, o bien para los aplazamientos con garant\u00edas que cubran la totalidad de la deuda aplazada. Si se constituyen garant\u00edas independientes para cada una de las cuotas aplazadas y no se atiende la primera providencia de apremio por la cuota impagada,\u00a0<em>Hacienda s\u00f3lo podr\u00e1 exigir el pago inmediato del resto de las cuotas pendientes que est\u00e9n cubiertas por la misma garant\u00eda que la cuota impagada<\/em>.\u00a0El resto de las cuotas, cubiertas por otras garant\u00edas, seguir\u00e1n con el vencimiento pactado.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Consulte con nuestros profesionales en qu\u00e9 casos pueden solicitarse aplazamientos y fraccionamientos, as\u00ed como la mejor forma de constituir las garant\u00edas exigidas por Hacienda.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00bfQu\u00e9 sucede si Hacienda concede el pago fraccionado de una deuda tributaria y se impaga una de las cuotas? Si Hacienda concede un aplazamiento y fraccionamiento de una deuda tributaria y el contribuyente no efect\u00faa el pago de alguna de las cuotas dentro del plazo concedido, inicialmente&nbsp;Hacienda respetar\u00e1 los plazos de pago que se hayan [&hellip;]<\/p>\n","protected":false},"author":956,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_genesis_hide_title":false,"_genesis_hide_breadcrumbs":false,"_genesis_hide_singular_image":false,"_genesis_hide_footer_widgets":false,"_genesis_custom_body_class":"","_genesis_custom_post_class":"","_genesis_layout":"","footnotes":"","_members_access_role":[],"_members_access_error":""},"categories":[1],"tags":[],"class_list":["post-4889","post","type-post","status-publish","format-standard","category-noticias","entry","has-post-thumbnail"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Impago de deuda aplazada | Assistgrup<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.assistgrup.com\/es\/impago-de-deuda-aplazada\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Impago de deuda aplazada | Assistgrup\" \/>\n<meta property=\"og:description\" content=\"\u00bfQu\u00e9 sucede si Hacienda concede el pago fraccionado de una deuda tributaria y se impaga una de las cuotas? 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