Awards
Find all the procedures and information on debt notifications and the enforcement procedure.
Formalities
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
- Collection Call Centre (REC@T)
- Guide to taxpayer assistance via e-Bureau(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.