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 subject to enforcement surcharge in 2013 has risen to 12,389.1 million, 12.6 per cent less that in 2012. The debts originated by the application of the competence tributes of the Tax Agency have reached 9,780.8 million and those of other entities 2,608.3 million euros.

The total amount of the debt in the enforcement period in 2013 reached 37,594.0 million euros. Debt has been cancelled for an amount of 10,592.2 million.

^{Amounts in millions of euros.}

Annexes:

Debts managed by the Tax Agency

The debts originated by the application of the competence tributes of the Tax Agency which have been subject to enforcement surcharge in 2013, rose to 9,780.8 million, 79 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 2013, in order to prevent and fight against equity stripping by debtors, the adoption of preventive seizure measures continued to be strengthened for cases in which there are rational indications that the debtor might impede or prevent the debts' payment, by derivations from responsibility as a mechanism to transfer the duty to payment from one taxpayer to another, when, in the face of the non-compliance of the first, the provisions established in the Law are applicable.

Management of debt of other entities

In 2013, the Tax Agency has managed debts during the enforcement period proceeding from 141 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 (41.29 per cent) followed of Autonomous Communities (32.51 per cent) and the Autonomous Organisms (22.49 per cent).

The amount of the debt object to enforcement surcharge in 2013 has reached 2,608.3 million euros, which must be added to the debt pending management as of 31 December 2012 for the amount of 2,879.1 million. In 2013, debt was cancelled in the amount of 1,887.2 million.

^{Amounts in millions of euros.}