According to the legal advisor of the AEDAF, Esaú Alarcón, who oversees the appeal, article 46.8 of the RGR referred to taxpayers as potential fraudsters.
Recently, the Supreme Court supported the Spanish Association of Tax Advisors (AEDAF) in the filed appeal requesting the amendment of the provisions of Article 46.8 of the Tax Recovery Regulation.
The Supreme Court decided to annul article 46.8 of the General Regulation Collection (RGR), which was modified by the Royal Decree 1071/2017. In this modification, it was established that if an individual requested the postponement or division of a debt while soliciting a suspension, it would result in the first request being cancelled. Consequently, only the application for the debt suspension would be processed.
The AEDAF has argued that these requests are not incompatible with each other. In fact, requesting a postponement or division is due to the possibility that the petition for a suspension is not accepted, therefore the debt would automatically enter the executive period.
The main argument of the AEDAF was that, according to Article 65.1 of the General Tax Law (LGT), it is stipulated as a general norm that all debts can be deferred. However, Article 65.2 of the same Law determines that, in the case that the debt is charged, it cannot be postponed. It is not possible to postpone or divide the debt when its suspension has been approved. Nevertheless, the law did not indicate the impossibility of postponement in case the suspension was not estimated. Therefore, the Supreme Court has proceeded to annul the provisions of Article 46.8 of the RGR with the argument that it meant a restriction on the rights of taxpayers.
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