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En el caso de deudas por debajo de los 50.000 euros, el plazo máximo de aplazamiento es de 12 meses para personas físicas y 6 meses para personas jurídicas. Para deudas que superen los 50.000 euros, el plazo máximo de aplazamiento es de 36 meses, sin importar si el deudor es persona física o jurídica.
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