{"id":116110,"date":"2018-03-11T10:44:58","date_gmt":"2018-03-11T10:44:58","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/el-credito-por-intereses-en-el-concurso\/"},"modified":"2018-03-11T10:44:58","modified_gmt":"2018-03-11T10:44:58","slug":"el-credito-por-intereses-en-el-concurso","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/derecho-civil\/el-credito-por-intereses-en-el-concurso\/","title":{"rendered":"El cr\u00e9dito por intereses en el concurso"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Mar\u00eda Martinez-moya Fern\u00e1ndez <\/strong><\/h2>\n<p>&quot;el cr\u00e9dito por intereses en el concurso&quot;. tesis doctoral de mar\u00eda mart\u00ednez-moya fern\u00e1ndez  resumen: en el contexto de la ley 22\/2003, de 9 de julio, concursal la obligaci\u00f3n del deudor de pagar intereses a sus acreedores -el cr\u00e9dito por intereses- es objeto de dos normas espec\u00edficas: la del art\u00edculo 59 lc que, como efecto subsiguiente a la declaraci\u00f3n de concurso, establece, con car\u00e1cter general, la suspensi\u00f3n del devengo de los intereses &quot;legales o convencionales&quot;, y la del art\u00edculo 92.3\u00c2\u00ba lc que, en sede de graduaci\u00f3n de cr\u00e9ditos, incluye en el tercer nivel del elenco de cr\u00e9ditos subordinados a los &quot;intereses de cualquier clase, incluidos los moratorios&quot;.  en la interpretaci\u00f3n necesariamente coordinada de ambos preceptos se viene acudiendo mayoritariamente a una lectura que, atendiendo a un prisma exclusivamente temporal, considera que como los intereses de todo tipo se someten, en general, al efecto de la suspensi\u00f3n, los intereses que sufren la degradaci\u00f3n a cr\u00e9dito subordinado son los intereses, tambi\u00e9n de cualquier clase, devengados con anterioridad a la declaraci\u00f3n de concurso.  sin embargo, sobre la hip\u00f3tesis de los distintos conceptos, naturalezas y reg\u00edmenes jur\u00eddicos de los intereses retributivos y moratorios y los principios basales del sistema concursal, en el estudio se considera la hip\u00f3tesis de que el r\u00e9gimen correspondiente al cr\u00e9dito por intereses moratorios es distinto al merecido por los intereses retributivos, como que, asimismo, dentro de cada clase, se hace necesario distinguir si son intereses exigibles antes o despu\u00e9s de la declaraci\u00f3n de concurso.  tras sentar en la primera parte del trabajo las premisas conceptuales en torno al cr\u00e9dito por intereses y afrontar en la segunda, y en sucesivos cap\u00edtulos, el an\u00e1lisis en profundidad de cada una de las dos instituciones concursales a los intereses referida -suspensi\u00f3n de su devengo y subordinaci\u00f3n del cr\u00e9dito que en ellos consista- se procede a concluir la procedencia de considerar, en una interpretaci\u00f3n hist\u00f3rica, sist\u00e9mica, sistem\u00e1tica, finalista y en concordancia constitucional de las normas, y al margen de los especiales supuestos de los intereses de los cr\u00e9ditos salariales y los amparados por una garant\u00eda real, un r\u00e9gimen concursal general  que arroga a los intereses moratorios devengados con anterioridad a la declaraci\u00f3n de concurso la condici\u00f3n de cr\u00e9dito subordinado (art. 92.3\u00c2\u00ba lc) y a los que de esta clase se hubieran de devengar con posterioridad, y sin perjuicio de su eventual posterior reactivaci\u00f3n, el efecto de la suspensi\u00f3n de su devengo (art. 59 lc). En cuanto a los intereses retributivos, los exigibles con anterioridad a la declaraci\u00f3n de concurso han de compartir, salvo excepciones, el rango de su principal y los que, nacidos de contratos que permanezcan en vigor, resulten exigibles tras la declaraci\u00f3n de concurso, han de ser considerados cr\u00e9ditos contra la masa (arts. 61 y 62 en relaci\u00f3n con el art\u00edculo 84.2.4\u00c2\u00ba lc).   ? abstract: the spanish &quot;insolvency act&quot; (ley 22\/2003, 9th july, insolvency) regulates the insolvent debtor&apos;s obligation to pay interest to creditors -interest credits- in two different articles: article 59 that states that, when the debtor is declared insolvent by the court, the accrual of statutory and conventional interest is suspended; and article 92.3 states, when graduate credits, that debts owed to interest payments (including remunerative or compensation and arrears or default interests),will be considered as third level  subordinated claims .  the prevailing interpretation of both articles leads to the conclusion that suspension extends to any type of debt interest and that, also, both types of interest (remunerative and arrears interest) will be subordinate claims if they were incurred prior to the declaration of insolvency. however, considering the difference between the two types of debt interest (difference of concepts, nature and legal status) and the fundamental principles of insolvency law, this study develops the hypothesis that the legal regime applicable to remunerative interest and default interest is different; it also explores the difference between the interest accrued before or after the declaration of insolvency. after a thorough study of the aforementioned bankruptcy institutions, the study concluded that the default interest accrued prior to the insolvency declaration will be subordinated claims (article 92.3), and that this class of credits accrued after the bankruptcy declaration are suspended (article 59), without prejudice to any subsequent reactivation. This interpretation leaves out the specialities of wage claims and secured loans. But, the legal regime applicable to claims for compensation or remunerative credits for interest must be different: those applicable prior to the insolvency declaration should follow the legal regime applicable to the main credit, with some exceptions; and those arising from contracts which remain in force after the declaration of bankruptcy must be considered claims against the estate (articles 61 and 62 in conjunction with article 84.2.4\u00c2\u00ba).<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>El cr\u00e9dito por intereses en el concurso<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 El cr\u00e9dito por intereses en el concurso <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Mar\u00eda Martinez-moya Fern\u00e1ndez <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Murcia<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 15\/07\/2014<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3>Direcci\u00f3n y tribunal<\/h3>\n<ul>\n<li><strong>Director de la tesis<\/strong>\n<ul>\n<li>Emilio Jes\u00fas Lazaro Sanchez<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: isabel Gonzalez pacanowska <\/li>\n<li>Juan a Pulgar ezquerra (vocal)<\/li>\n<li>Juan  ignacio Ruiz peris (vocal)<\/li>\n<li>Antonio Roncero s\u00e1nchez (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Mar\u00eda Martinez-moya Fern\u00e1ndez &quot;el cr\u00e9dito por intereses en el concurso&quot;. tesis doctoral de mar\u00eda mart\u00ednez-moya fern\u00e1ndez resumen: 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