Surcharges
Find all the procedures and information on debt notifications and the enforcement procedure.
Management
Information
- I want to know what a surcharge is
Find out how the enforcement procedure works
- Types of surcharges
Find out about the surcharge system applicable to each situation
- Completion of the procedure (how to pay)
We inform you how the enforcement procedure can end, including the option of paying the debt
- What happens if I don't pay the debt
We inform you of the consequences of enforced debt non-payment
- External debts
We inform you of what you need to know about debts of other bodies whose collection is managed by the Tax Agency
- Resources
We inform you about the possibilities to challenge an enforcement order
Collection Tools
Help
- Tax Collection Helpline, REC@T.
- Taxpayer assistance guide via electronic office (5.47 MB - pdf )
- Appointments
Make an appointment to manage your procedures at our offices or by telephone.
Ley 58/2003, de 17 de diciembre, Artículos 163 y ss. General Tributaria.
Real Decreto 939/2005, de 29 de julio, artículos 3 a 8 por el que se aprueba el Reglamento General de Recaudación.