{"id":20813,"date":"2025-07-15T10:00:04","date_gmt":"2025-07-15T08:00:04","guid":{"rendered":"https:\/\/www.cudosconsultors.com\/?p=20813"},"modified":"2025-07-11T11:35:09","modified_gmt":"2025-07-11T09:35:09","slug":"cuotas_impagadas","status":"publish","type":"post","link":"https:\/\/www.cudosconsultors.com\/es\/cuotas_impagadas\/","title":{"rendered":"\u00bfQu\u00e9 ocurre si Hacienda concede el pago fraccionado de una deuda tributaria y se deja de pagar una de las cuotas?"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container hundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"background-color: rgba(255,255,255,0);background-position: center center;background-repeat: no-repeat;border-width: 0px 0px 0px 0px;border-color:#e2e2e2;border-style:solid;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-stretch\" style=\"width:calc( 100% + ) !important;max-width:calc( 100% + ) !important;margin-left: calc(- \/ 2 );margin-right: calc(- \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-center fusion-content-layout-column\" style=\"background-position:center top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;background-color:#002169;border-width: 0px 0 0px 50px;border-color:#002169;border-style:solid;padding: 0px 0px 0px 0px;\"><div ><span class=\" fusion-imageframe imageframe-none imageframe-1 hover-type-zoomin\" style=\"max-width:400px;\"><img decoding=\"async\" width=\"2000\" height=\"1290\" title=\"fraccionat\" src=\"https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2025\/07\/fraccionat.jpg\" alt class=\"img-responsive wp-image-20818\" srcset=\"https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2025\/07\/fraccionat-200x129.jpg 200w, https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2025\/07\/fraccionat-400x258.jpg 400w, https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2025\/07\/fraccionat-600x387.jpg 600w, https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2025\/07\/fraccionat-800x516.jpg 800w, https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2025\/07\/fraccionat-1200x774.jpg 1200w, https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2025\/07\/fraccionat.jpg 2000w\" sizes=\"(max-width: 640px) 100vw, 2000px\" \/><\/span><\/div><\/div><style type=\"text\/css\">.fusion-body .fusion-builder-column-0{width:100% !important;margin-top : 0px;margin-bottom : 0px;}.fusion-builder-column-0 > .fusion-column-wrapper {padding-top : 0px !important;padding-right : 0px !important;margin-right : calc( 0.013333333333333 * calc( 100% - no ) );padding-bottom : 0px !important;padding-left : 0px !important;margin-left : no;}@media only screen and (max-width:1024px) {.fusion-body .fusion-builder-column-0{width:40% !important;order : 0;}.fusion-builder-column-0 > .fusion-column-wrapper {margin-right : calc( 0 * calc( 100% - no ) );margin-left : no;}}@media only screen and (max-width:640px) {.fusion-body .fusion-builder-column-0{width:100% !important;order : 0;}.fusion-builder-column-0 > .fusion-column-wrapper {margin-right : no;margin-left : no;}}<\/style><\/div><\/div><style type=\"text\/css\">.fusion-body .fusion-flex-container.fusion-builder-row-1{ padding-top : 0px;margin-top : 0px;padding-right : 0px;padding-bottom : 0px;margin-bottom : 0px;padding-left : 0px;}<\/style><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-2 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"background-color: rgba(255,255,255,0);background-position: center center;background-repeat: no-repeat;border-width: 0px 0px 0px 0px;border-color:#e2e2e2;border-style:solid;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start\" style=\"max-width:1248px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_3 1_3 fusion-flex-column\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\" style=\"background-position:left top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;padding: 30px 0px 0px 0px;\"><style type='text\/css'>.reading-box-container-1 .element-bottomshadow:before,.reading-box-container-1 .element-bottomshadow:after{opacity:0.7;}<\/style><div class=\"fusion-reading-box-container reading-box-container-1 fusion-animated\" data-animationType=\"fadeInLeft\" data-animationDuration=\"0.3\" data-animationOffset=\"top-into-view\" style=\"margin-top:30px;margin-bottom:30px;\"><div class=\"reading-box\" style=\"background-color:#ffffff;border-width:5px;border-color:#ffffff;border-left-width:5px;border-left-color:var(--primary_color);border-style:solid;\"><h2>\u00bfQu\u00e9 ocurre si Hacienda concede el pago fraccionado de una deuda tributaria y se deja de pagar una de las cuotas?<\/h2><div class=\"reading-box-description fusion-reading-box-additional\">15\/07\/2025<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><style type=\"text\/css\">.fusion-body .fusion-builder-column-1{width:33.333333333333% !important;margin-top : 0px;margin-bottom : 20px;}.fusion-builder-column-1 > .fusion-column-wrapper {padding-top : 30px !important;padding-right : 0px !important;margin-right : 5.76%;padding-bottom : 0px !important;padding-left : 0px !important;margin-left : 5.76%;}@media only screen and (max-width:1024px) {.fusion-body .fusion-builder-column-1{width:33.333333333333% !important;order : 0;}.fusion-builder-column-1 > .fusion-column-wrapper {margin-right : 5.76%;margin-left : 5.76%;}}@media only screen and (max-width:640px) {.fusion-body .fusion-builder-column-1{width:100% !important;order : 0;margin-top : 0px;margin-bottom : 0px;}.fusion-builder-column-1 > .fusion-column-wrapper {padding-top : 0px !important;margin-right : 1.92%;margin-left : 1.92%;}}<\/style><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-2 fusion_builder_column_2_3 2_3 fusion-flex-column\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\" style=\"background-position:left top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;padding: 75px 0px 0px 0px;\"><div class=\"fusion-text fusion-text-1\"><p>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\u00a0<strong>Hacienda respetar\u00e1 los plazos de pago que se hayan acordado para el resto de cuotas pendientes<\/strong>.<\/p>\n<p>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 a la providencia:<\/p>\n<ul>\n<li>Si satisface la cuota pendiente dentro del plazo concedido a 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<li>Si no satisface la cuota impagada en ese plazo, Hacienda exigir\u00e1 el pago con un recargo del 20% e intereses de demora. Y, adem\u00e1s, dejar\u00e1 sin efecto la totalidad del fraccionamiento inicialmente concedido. Es decir, <strong>exigir\u00e1 el pago inmediato de la totalidad de la deuda pendiente de pago<\/strong>.<\/li>\n<\/ul>\n<p>Este \u00faltimo supuesto ser\u00e1 de aplicaci\u00f3n 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 a la primera providencia de apremio por la cuota impagada, <strong>Hacienda s\u00f3lo podr\u00e1 exigir el pago inmediato del resto de cuotas pendientes que est\u00e9n cubiertas por la misma garant\u00eda que la cuota impagada<\/strong>.El resto de cuotas, cubiertas por otras garant\u00edas, continuar\u00e1n con el vencimiento pactado.<\/p>\n<\/div><\/div><style type=\"text\/css\">.fusion-body .fusion-builder-column-2{width:66.666666666667% !important;margin-top : 0px;margin-bottom : 20px;}.fusion-builder-column-2 > .fusion-column-wrapper {padding-top : 75px !important;padding-right : 0px !important;margin-right : 2.88%;padding-bottom : 0px !important;padding-left : 0px !important;margin-left : 2.88%;}@media only screen and (max-width:1024px) {.fusion-body .fusion-builder-column-2{width:66.666666666667% !important;order : 0;}.fusion-builder-column-2 > .fusion-column-wrapper {margin-right : 2.88%;margin-left : 2.88%;}}@media only screen and (max-width:640px) {.fusion-body .fusion-builder-column-2{width:100% !important;order : 0;margin-top : 0px;margin-bottom : 0px;}.fusion-builder-column-2 > .fusion-column-wrapper {padding-top : 0px !important;margin-right : 1.92%;padding-bottom : 0px !important;margin-left : 1.92%;}}<\/style><\/div><\/div><style type=\"text\/css\">.fusion-body .fusion-flex-container.fusion-builder-row-2{ padding-top : 0px;margin-top : 0px;padding-right : 0px;padding-bottom : 0px;margin-bottom : 0px;padding-left : 0px;}<\/style><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":20818,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[55],"tags":[],"class_list":["post-20813","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-es"],"_links":{"self":[{"href":"https:\/\/www.cudosconsultors.com\/es\/wp-json\/wp\/v2\/posts\/20813","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cudosconsultors.com\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cudosconsultors.com\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/es\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/es\/wp-json\/wp\/v2\/comments?post=20813"}],"version-history":[{"count":3,"href":"https:\/\/www.cudosconsultors.com\/es\/wp-json\/wp\/v2\/posts\/20813\/revisions"}],"predecessor-version":[{"id":20828,"href":"https:\/\/www.cudosconsultors.com\/es\/wp-json\/wp\/v2\/posts\/20813\/revisions\/20828"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/es\/wp-json\/wp\/v2\/media\/20818"}],"wp:attachment":[{"href":"https:\/\/www.cudosconsultors.com\/es\/wp-json\/wp\/v2\/media?parent=20813"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/es\/wp-json\/wp\/v2\/categories?post=20813"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/es\/wp-json\/wp\/v2\/tags?post=20813"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}