Se eleva el límite exento de aportación de garantías en las solicitudes de aplazamiento o fraccionamiento de deudas tributarias

Novedades fiscales del BOE de 31 de marzo

Las principal novedades del BOE de 31 de marzo de 2023 con origen en el Ministerio de Hacienda y Función Pública es que se ha incrementado el límite exento de la obligación de aportar garantía en las solicitudes de aplazamiento o fraccionamiento desde los 30.000 hasta los 50.000 euros.

Asimismo, el BOE de 31 de marzo contiene las siguientes órdenes ministeriales por las que se aprueban los modelos de declaración del:

  • IRPF 2022
  • Impuesto sobre Determinados Servicios Digitales
  • Impuesto sobre las Transacciones Financieras
  • Prestadores del servicio de comunicación audiovisual

Ampliación del límite exento de aportación de garantías al deudor en caso de solicitud de fraccionamiento o aplazamiento de deudas tributarias

El pasado 31 de Marzo se publicaba en el BOE la Orden HFP/311/2023, de 28 de marzo, que eleva, en las solicitudes de aplazamiento o fraccionamiento, el límite exento de la obligación de aportar garantía desde los 30.000 hasta los 50.000 euros.

La Orden entrará en vigor el próximo día 15 de abril y el nuevo límite contenido no será aplicable a las solicitudes de aplazamiento o fraccionamiento de pago de deudas derivadas con las Administración tributaria y con otros órganos de la Administración General del Estado tramitadas con anterioridad a la entrada en vigor de esta actualización normativa.

Impuesto sobre la Renta de las Personas Físicas 2022

Orden HFP/310/2023, de 28 de marzo, por la que se aprueban los modelos de declaración del Impuesto sobre la Renta de las Personas Físicas y del Impuesto sobre el Patrimonio, ejercicio 2022, se determinan el lugar, forma y plazos de presentación de los mismos, se establecen los procedimientos de obtención, modificación, confirmación y presentación del borrador de declaración del Impuesto sobre la Renta de las Personas Físicas, y se determinan las condiciones generales y el procedimiento para la presentación de ambos por medios electrónicos.

Impuesto sobre Determinados Servicios Digitales

Orden HFP/307/2023, de 28 de marzo, por la que se modifica la Orden HAC/590/2021, de 9 de junio, por la que se aprueba el modelo 490 de «Autoliquidación del Impuesto sobre Determinados Servicios Digitales» y se determina la forma y procedimiento para su presentación.

Impuesto sobre las Transacciones Financieras

Orden HFP/308/2023, de 28 de marzo, por la que se modifica la Orden HAC/510/2021, de 26 de mayo, por la que se aprueba el modelo 604 «Impuesto sobre las Transacciones Financieras. Autoliquidación» y se determinan la forma y procedimiento para su presentación.

Prestadores del servicio de comunicación audiovisual

Orden HFP/309/2023, de 28 de marzo, por la que se aprueban el modelo 792, «Autoliquidación de la aportación a realizar por los prestadores del servicio de comunicación audiovisual televisivo y por los prestadores del servicio de intercambio de vídeos a través de plataforma de ámbito geográfico estatal o superior al de una Comunidad Autónoma», y el modelo 793, «Pagos a cuenta de la aportación a realizar por los prestadores del servicio de comunicación audiovisual televisivo y por los prestadores del servicio de intercambio de vídeos a través de plataforma de ámbito geográfico estatal o superior al de una Comunidad Autónoma», y se establecen las condiciones y el procedimiento para su presentación.

¿Necesitas más información o asesoramiento sobre impuestos, cumplimentación de modelos para presentar tus declaraciones fiscales o saber cómo solicitar un fraccionamiento o aplazamiento de tus deudas con la Administración? Busca información en estas materias en nuestro blog y no dudes en ponerte en contacto con nosotros para pedir una cita:

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