Tax collection. Precautionary measures.

Denomination

Tax collection. Precautionary measures.

Procedure type

Taxation

Subject

Taxes

Purpose

Legal instrument to ensure the collection of tax debt, by which the Administration may adopt provisional precautionary measures when there are rational indications that, otherwise, said collection would be frustrated or seriously hindered. The precautionary measure must be notified to the affected person with express mention of the reasons that justify its adoption. The measures must be proportionate to the damage that is intended to be avoided and in the amount strictly necessary to ensure the collection of the debt. In no case will those that may cause damage that is difficult or impossible to repair will be adopted.

Responsible body

State Revenue Office

Start form

job

Applicant: Administration

Place for presentation

Telematics.

AEAT offices.

Post Offices.

Other places contemplated in article 16 of Law 39/2015.

Documentation

Provided ex officio by the Administration.

Phases of the procedure/service

Start: Adoption of ex officio measures by the Administration, being notified to the affected person with express mention of the reasons that justify their adoption. When the tax debt has not been settled but the settlement proposal has been communicated in a verification or inspection procedure, precautionary measures may be adopted to ensure its collection in accordance with the provisions of this article. If these are tax debts relating to amounts withheld or passed on to third parties, precautionary measures may be adopted at any time during the verification or inspection procedure.

End: The effects of the precautionary measures will cease within six months from their adoption, except in the following cases: a) That become seizures in the enforcement procedure or judicial precautionary measures, which will have effect from the date of adoption of the precautionary measure. b) That the circumstances that motivated its adoption disappear. c) That, at the request of the interested party, it is agreed to replace it with another guarantee that is deemed sufficient. In any case, the precautionary measures must be lifted if the taxpayer presents joint guarantee from a credit institution or mutual guarantee company or a surety insurance certificate that guarantees the collection of the amount of the precautionary measure. If the obligor proceeds to pay in a voluntary period the tax obligation whose compliance was ensured by the precautionary measure, without suspension of income, the Tax Administration must pay the expenses of the guarantee provided. d) That this period be extended by reasoned agreement, without the extension being able to exceed six months.

Forms

Electronic processing

Resolution deadline

Does not have

Resolution body

State Revenue Office

Resources

Replacement: Term: One month. Optionally, before the office from which the administrative act to be appealed comes from, stating that no economic-administrative claim has been filed against it.

Economic-administrative claim: Term: One month from the day following the notification of the contested act or the day on which the procedure or the prior appeal for reconsideration can be understood to have been resolved. It will be directed to the administrative body that issued the claimable act.

Identification system

Electronic DNI, Electronic certificate, Others, PIN code

Interactivity level

Level 4: Electronic processing