3.1.3. Enforced collection management

The Tax Agency manages in enforcement period both the debts originated by the application of taxes for which it is responsible and which have not been paid in the voluntary period, and the public revenue of other institutions or public bodies whose management has been entrusted by Law or Agreement.

The total amount of the debts object to enforcement surcharge in 2012 has reached 14,174.1 million, 22.8 per cent more that in 2011. The debts originated by the application of the competence tributes of the Tax Agency have reached 11,645.8 million and those of other institutions to 2,528.4 million euros.

The total amount of the debt in the enforcement period in 2012 has reached 35,602.6 million. Debt has been cancelled for an amount of 10,397.7 million.

* Amounts in millions of euros.

 Annexes:

 Evolution of charge in enforcement period (2004-2012) 

Breakdown of charge and management in 2012 by source 

 
Debt management of the Tax Agency

The debts originated by the application of the competence tributes of the Tax Agency which have been object to enforcement surcharge in 2012 have reached 11,645.8 million, 82 per cent of the total. This debt comes both from settlements carried out by the Tax Agency and from self-assessments filed by the taxpayers without admission or with failed deferments.

During 2012 the investigation actions have been promoted, some times with the participation of Customs Surveillance, with the aim of identifying responsible third parties for the debts and to justify the concurrence of these allegations stated in the regulation to require the payment of the debt from them, even during the course of the verification activities.

Likewise, to prevent and combat the emptying of debtors' assets, the adoption of precautionary measures of preventive seizure has been promoted when there were rational indications that the debtor was going to hinder or impede debt collection action and the adoption has been promoted. of agreements aimed at demanding debt from those responsible.

Another area of priority attention has been debt in insolvency processes. In order to ensure the best defence of the interests of the Public Treasury, the collection bodies have carried out a special follow-up on insolvency processes with the purpose of identifying possible alterations in the payment authorisation of the credits that enable to appeal against the approval of the accounts, to detect assumptions of responsibility of the insolvency administrators or to obtain proofs to qualify the insolvency as fraudulent.

Management of debt of other entities

In 2012, the Tax Agency has managed debts during the enforcement period proceeding from 130 external institutions (Ministerial Departments, Autonomous Organisms, Autonomous Communities, Local Authorities and other public entities).

The highest percentage of debt to manage corresponds to the Ministerial Departments (38.87 per cent) followed by the Autonomous Communities (33.08 per cent) and the Autonomous Organisms (23.64 per cent).

The amount of the debt object to enforcement surcharge in 2012 has reached 2,528.4 million euros, which is added to the debt pending management as of 31 of December 2011 for an amount of 2,537.3 million. Debt has been cancelled for an amount of 2,186.6 million.

* Amounts in millions of euros