Types of levies
Find out about the different forms of seizure
Seizures of bank accounts are a mandate addressed to credit institutions, with the purpose of retaining, in the accounts owned by the debtor identified in the procedure, the amount indicated therein, with the limit of the existing balance in the accounts, in the date it is received by the entity.
The entity will retain the existing balances in all the accounts that the identified debtor has in the entity, even if only one appears in the seizure procedure.
The entity will retain the indicated amount, and will deposit it in the Treasury in the name of the debtor.
The account seizure procedures are directed, and therefore their processing corresponds to credit institutions.
The garnishment of wages, salaries and pensions consists of a periodic deduction in the salary, salary or pension that the debtor receives. What is deducted is a percentage of the salary, which varies depending on the amount and is calculated with respect to the Minimum Interprofessional Salary.
You can consult the amounts to be withheld from each salary in the Calculation of the Amount to be Withheld from Salaries option in the "Embargo Tools" section.
The recipients of the seizure procedure, as long as there is an employment relationship with the debtor, must continue withholding and depositing the corresponding amount in the Tax Agency until the entire amount indicated in the procedure is paid or until they receive a release of the seizure. embargo or a communication of termination.
A credit embargo is sent to people or entities that have some relationship with the debtor, either because they carry out specific or periodic operations with him, or because they have leased some property for which they pay the debtor an amount for this concept. When a garnishment of this type is received, the entire of the amount of the payment or payments that must be made to the debtor are garnished and must be entered into the Tax Agency.
The recipients of the seizure proceedings, as long as there is a commercial relationship with the debtor, must continue to withhold and deposit in the AEAT all the payments and in the same terms that would correspond to them to pay the debtor until the total amount is entered. indicated in the diligence or until they receive a lifting of the embargo or a communication of termination.
A variety of credit seizures are those of Point of Sale Terminals, in which the entities that manage this card collection system are asked to submit to the Tax Agency the billing that they must pay to the debtors.
When securities are seized, the Custodian Entity is asked to retain them, that is, they cannot be transferred or sold while they remain seized, and, if appropriate, a sale can be requested to obtain a sufficient amount to cover the pursued debt of the owner of those securities.
Seizures of this type of property are generally carried out directly on the debtor, with the notification of the seizure procedure he is informed that they are seized, so he cannot transmit them or if he does, the recipient is responsible for the seized debt. So that there is evidence of this embargo, it is noted in a Registry (Property Registry, Registry of movable property, traffic headquarters...).
When the seized property is movable property, the debtor or the person who owns the property may be required to deposit it somewhere or not.
The purpose of this type of seizure is to obtain sufficient amount to cover the debt through sale at auction.