The Tax Agency, in its mission to promote and ensure compliance with the tax system, must take the necessary actions to guarantee and facilitate the payment of tax debts and, where appropriate, carry out the executive actions that are necessary for the collection of debts, tax or not, whose management is entrusted to it. 

The volume of debt whose collection management is entrusted to the Tax Agency goes through different phases that cause a greater or lesser capacity for action by the Collection area on them, and which ranges from the absolute possibility of managing them without more limitations than those established by the The legal system imposes debts whose management is limited or conditioned by internal and external elements that prevent material collection management action to an absolute or relative degree.

In the Collection area, a traditional distinction is made between manageable debt and “non-manageable” debt, depending on the possibilities that the area can deploy to make the loans effective. These circumstances come on certain occasions from the type of debt and its situation (debts in voluntary period, debts suspended by appeal, etc.) and other times they derive from the debtor's own situation (debtor declared bankrupt, debtors in bankruptcy proceedings and other circumstances). and that ultimately affect the degree of debt management capacity.

Situations that limit collection management do not make it impossible for the Tax Agency to carry out other actions. These situations are monitored, relying on appropriate computer tools that allow changes in their circumstances to be detected and thus avoid the risks that may arise from ignorance of these changes or the passage of time, such as slower management or even the prescription of debts.

The outstanding debt as of December 31, 2021 was 42,020 million euros, in line with the levels of the previous year and 16.3% less than the maximum in the historical series recorded in 2014. However, it is considered that the evolution of the total outstanding debt does not always show a measurement of better performance of the Tax Agency's activity , to the extent that it may be affected by circumstances foreign to it.

For this reason, it is considered that the fifth of the indicators provided for in the Strategic Plan should focus its interest on that debt that can be called manageable, over which the capacity to act is full. Ultimately, it is about achieving the completion of the management of all manageable debt in the shortest period of time possible, without prejudice to reviewing the situation of the debt with limited management for the same purpose. The index relates, for each year or period considered, the amount of debt managed with respect to the manageable debt, in the executive period. This index, in accordance with the provisions of the Strategic Plan, must be equal to or greater than 0.9. Which ultimately means that the percentage of debt managed in a year in relation to the manageable debt of that same year is equal to or greater than 90%.

Without prejudice to the usefulness of its annual monitoring and even for shorter periods, as a strategic indicator that it is, its examination over a time horizon longer than one year will undoubtedly yield more useful conclusions, since it will allow determining the trend towards which Debt collection management is on track, compared to other years.

In summary, the debt managed in executive ( 29,367.49 million euros) means that in 2021 92% of the net manageable debt in executive ( 31,939.94 million euros) has been subject to collection management which determines a correct debt collection management in fiscal year 2021.