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 reasonable indications that, otherwise, said collection would be frustrated or seriously impeded. The precautionary measure must be notified to the affected party with express mention of the reasons justifying its adoption. The measures must be proportionate to the damage to be avoided and in the amount strictly necessary to ensure collection of the debt. In no case will measures be adopted that may cause damage that is difficult or impossible to repair.

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 measures ex officio by the Administration, with notification to the affected party, expressly stating the reasons justifying 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. In the case of 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 of their adoption, except in the following cases: They may become embargoes in the enforcement procedure or judicial precautionary measures, which will take effect from the date of adoption of the precautionary measure. Let the circumstances that motivated its adoption disappear. 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 a 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 taxpayer makes voluntary payment of the tax obligation whose fulfillment was ensured by the precautionary measure, without suspension of payment, the tax authorities must pay the costs of the guarantee provided. That said period be extended by means of a 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. On a discretionary basis, before the office from which the administrative act to be appealed comes, stating that no economic-administrative claim has been filed against it.

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

Identification system

Electronic ID, Electronic Certificate, Others, PIN Code

Level of interactivity

Level 4: Electronic processing