Al momento de acogerse al beneficio del plan de incentivos bajo este capítulo, se deberán detallar todas las deudas cubiertas en el mismo. Sin embargo, el hostelero al acogerse al plan de incentivos, renuncia a cualquier objeción a la tasación o notificación de la deuda objeto del plan.
Aquellos hosteleros que se encuentren en el proceso de una intervención, auditoría fiscal o en un proceso de vista administrativa o revisión judicial podrán acogerse al plan de incentivos, siendo tal hecho causa suficiente para desistir del proceso de investigación, administrativo o judicial, con relación a la deuda o deudas objeto del plan.
El plan de incentivos aplicará sólo a las deudas contraídas hasta el momento de aplicación de la ley.
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