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Please note that only the following reasons for opposition will be admissible against the seizure procedure:

1. Extinction of the debt or prescription of the right to demand payment.

2. Failure to notify the enforcement order.

3. Failure to comply with the rules governing seizure contained in this Law.

4. Suspension of the collection procedure.

After notification of the attachment order, if the debtor is not satisfied and wishes to appeal, he must choose, within a maximum period of one month from the day following receipt of this notification, whether to lodge an appeal: 

• A appeal for reversal, before the body that issued this act by means of a letter expressing the reasons why it does not agree with it, and the mention of not having filed an administrative economic claim. It must also contain the following information:

  • Your name or trade name and NIF, and if you are acting through a representative, their name and NIF. If you wish to send notifications relating to the appeal to a place other than your tax address, please indicate the address to which you wish to address them.

  • The act being appealled, its date and the file number.

  • The place, date and signature.

  If you need to consult the file in order to be able to state the reasons why you are not satisfied with the act, you can go to the above-mentioned office where it will be made available to you.

• An economic-administrative claim, in writing addressed to the Body that issued this act, which must contain at least the information indicated above. This economic-administrative claim will be resolved by the competent Economic-Administrative Tribunal, an independent body of the Tax Agency.