{"id":15722,"date":"2023-05-30T16:27:18","date_gmt":"2023-05-30T14:27:18","guid":{"rendered":"https:\/\/www.cudosconsultors.com\/?p=15722"},"modified":"2023-05-30T16:27:18","modified_gmt":"2023-05-30T14:27:18","slug":"morosidad","status":"publish","type":"post","link":"https:\/\/www.cudosconsultors.com\/zh-hans\/morosidad\/","title":{"rendered":"Listas de morosos de la Admnistraci\u00f3n P\u00fablica"},"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=\"870\" height=\"667\" title=\"morositat\" src=\"https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2023\/05\/morositat.jpg\" alt class=\"img-responsive wp-image-15724\" srcset=\"https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2023\/05\/morositat-200x153.jpg 200w, https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2023\/05\/morositat-400x307.jpg 400w, https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2023\/05\/morositat-600x460.jpg 600w, https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2023\/05\/morositat-800x613.jpg 800w, https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2023\/05\/morositat.jpg 870w\" sizes=\"(max-width: 640px) 100vw, 870px\" \/><\/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>Listas de morosos de la Admnistraci\u00f3n P\u00fablica<\/h2><div class=\"reading-box-description fusion-reading-box-additional\">30\/05\/2023<\/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><strong>\u00bfEn qu\u00e9 momento puede incluirse a una persona f\u00edsica o jur\u00eddica en los listados de morosos de la Administraci\u00f3n Tributaria?<\/strong><\/p>\n<p>El Tribunal Supremo (TS) nos resuelve esta pregunta. Se ha pronunciado por primera vez sobre la llamada \u00ablista de morosos de la Administraci\u00f3n Tributaria\u00bb del art\u00edculo 95 bis de la Ley General Tributaria (LGT), fijando jurisprudencia, un listado que no debe confundirse con el de Asnef, Cirbe u otras bases de datos de morosos.<\/p>\n<p>En cuatro recientes sentencias sobre recursos de casaci\u00f3n, la Sala de lo Contencioso Administrativo del Tribunal Supremo establece que en esta <strong>lista de morosos s\u00f3lo se pueden incluir deudas que sean firmes<\/strong> (sentencias 86\/2023, de 25 de enero; 130\/2017, de 2 de febrero , la 58\/2023, de 20 de enero, y 131\/2023, de 2 de febrero).<\/p>\n<p>Dictamina que s\u00f3lo podr\u00e1n ser incluidas en los listados de morosos de la Administraci\u00f3n Tributaria aquellas personas f\u00edsicas o jur\u00eddicas que ostenten la condici\u00f3n de deudores a la Hacienda P\u00fablica <strong>por deudas o sanciones tributarias firmes<\/strong>. El tribunal explica que en el caso analizado no se respet\u00f3 esta premisa en la medida en que, en el momento en que se acord\u00f3 su inclusi\u00f3n en el listado de morosos, todav\u00eda se estaba discutiendo judicialmente la condici\u00f3n de deudor tributario.<\/p>\n<p>Al respecto debe tenerse en cuenta, por ejemplo, que para contratar con la administraci\u00f3n p\u00fablica se debe presentar un certificado de no tener deudas con ninguna administraci\u00f3n, y en caso de aparecer en el listado de morosos esto comportar\u00eda la exclusi\u00f3n del procedimiento.<\/p>\n<p>En consecuencia, si se ha impugnado alguna deuda en v\u00eda extrajudicial (administrativa) o bien judicial no procede la inclusi\u00f3n en estos listados de morosos y la inclusi\u00f3n injustificada puede incluso comportar el pago de una indemnizaci\u00f3n por parte de la Administraci\u00f3n a la persona indebidamente incluida en el listado.<\/p>\n<p>Con todo, recuerde que en caso de sufrir esta situaci\u00f3n puede dirigirse a los abogados\/as de Cud\u00f3s Consultors, ya que le asesoraremos con la m\u00e1xima seguridad y garant\u00eda.<\/p>\n<p><strong>Elisa Estrada Villas<\/strong><br \/>\nAbogada del Departamento de Derecho P\u00fablico de Cud\u00f3s Consultors<\/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":15724,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[81,79],"tags":[],"class_list":["post-15722","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-juridico-zh-hans","category-fiscal-zh"],"_links":{"self":[{"href":"https:\/\/www.cudosconsultors.com\/zh-hans\/wp-json\/wp\/v2\/posts\/15722","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cudosconsultors.com\/zh-hans\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cudosconsultors.com\/zh-hans\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/zh-hans\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/zh-hans\/wp-json\/wp\/v2\/comments?post=15722"}],"version-history":[{"count":2,"href":"https:\/\/www.cudosconsultors.com\/zh-hans\/wp-json\/wp\/v2\/posts\/15722\/revisions"}],"predecessor-version":[{"id":15733,"href":"https:\/\/www.cudosconsultors.com\/zh-hans\/wp-json\/wp\/v2\/posts\/15722\/revisions\/15733"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/zh-hans\/wp-json\/wp\/v2\/media\/15724"}],"wp:attachment":[{"href":"https:\/\/www.cudosconsultors.com\/zh-hans\/wp-json\/wp\/v2\/media?parent=15722"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/zh-hans\/wp-json\/wp\/v2\/categories?post=15722"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/zh-hans\/wp-json\/wp\/v2\/tags?post=15722"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}