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The agreement on precautionary measures shall be notified to the interested party and shall detail the debts and the amount whose collection is to be secured with the adoption of the precautionary measure, as well as the acts of materialisation of these measures consisting of the preventive seizure of goods and rights (such as balances in bank accounts, credits against clients, real estate, etc.), withholding of payment of refunds, prohibitions on disposal, etc.

The results of the preventive seizures shall be notified to the person concerned, informing them of the amount of cash frozen.If that amount or the value of the seized assets exceeds the amount whose recovery is to be secured by the adoption of the precautionary measure, the seizure shall be lifted ex officio in respect of the excess, without prejudice to any application by the interested party.In all cases, precautionary measures shall be taken if the party liable for the tax payment has a joint and several guarantee from a credit institution or reciprocal guarantee company or surety insurance company that guarantees collection of the amount of the precautionary measure.

The amounts seized preventively will not be paid to the Public Treasury until the seizure, if applicable, becomes definitive once the enforcement procedure has been initiated with notification of the corresponding order claiming the payment of the debt and the appropriate enforcement surcharge, and the period opened with the notification of the order has elapsed without payment of the amounts claimed having been recorded.If the freezing has been carried out on real estate, vehicles or any other assets that cannot be immediately realised in cash, the seizure procedure may end with the disposal of these assets through the procedures provided for in the regulations.