Keywords
In the first decade of the Spanish regulation on the exoneration of unsatisfied liabilities, numerous changes have occurred in its conception, as a result of interpretive doubts regarding its application. It is worth highlighting the elimination of the benefit for the debtor in good faith who obtains forgiveness of his outstanding debts. In this sense, furthermore, we finally find ourselves with a closed delimitation of the exceptions that would prevent obtaining this forgiveness, as well as a list of debts that, in no case, can be exonerated. Despite the intended harmonization that European Union Law carries out on this issue, Spanish Law prevents the exoneration of public credit, among other debts. Finally, two modalities of access to the exemption are established, which, in the end, turn out to be four. Mainly, these are the great developments in the reform of the exoneration of unsatisfied liabilities that are addressed here., Good faith; public credit; payment schedule; liquidation.