On May 29, the Resolution of May 13, 2024, of the General Directorate of the State Tax Administration Agency, was published in the BOE, establishing the procedure for telematically carrying out the seizure of credits derived from collection through point-of-sale terminals (hereinafter, TPV ) in credit institutions and payment service providers.

This Resolution came into force on May 30 and can be adhered to voluntarily by banks, savings banks, credit cooperatives, electronic money entities, payment entities and any other entity that is considered a collaborating entity in the collection (in the terms established in article 9 of the General Collection Regulations), that manage credits derived from collection through POS.

The main characteristics of the system regulated in the Resolution are the following:

• Its adhesion is voluntary, which means that financial entities that manage POS terminals that wish to use the new system must apply for it. The entities that manage 60% of the POS procedures submitted annually have already expressed this intention. It is applicable to credit institutions, electronic money institutions, payment institutions or any other payment service provider or entity that provides or manages the payment collection service through POS. Those who do not join will continue to operate using the traditional system of completing an annex using a form in the Electronic Office.

• Web services generated by the AEAT are used to make available, collect, respond to and carry out the proceedings. The system allows automated and massive management for both the Administration and the participating entities, which will be able to recover the documents using CSV .

• Failure to comply with the deadlines and other requirements of the resolution may lead to automatic deregistration from the system, as well as incurring liability cases regulated by tax regulations.

The system included in the Resolution aims to facilitate management for operators, reducing time, economic and human costs, given that the participating entities will not only be able to use the web services strictly linked to the POS seizure procedure mentioned above, but will also be able to use other web services, that is, the recovery and consultation of previously collected and not yet completed proceedings, the communication of ownership cancellations due to non-existence or cancellation of all the debtor's point-of-sale terminal contracts, as well as the recovery and consultation of various documents using the corresponding Secure Verification Code or CSV, this point being particularly highlighted, as it covers a need repeatedly expressed by the operators themselves.

Finally, it should be noted that this greater agility favours the reduction of the administrative burden borne by the citizen by allowing rapid communication of the lifting of embargoes, thus avoiding the retention of balances in their favour for a longer period of time than desired, which was due to the previous eminently manual processes.