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Tax collection. Precautionary measures.

General Details


Tax collection. Precautionary measures.

Procedure type





Legal instrument to ensure the collection of the tax debt, whereby the Administration may adopt provisional precautionary measures when there are rational indications that, otherwise, such collection would be rendered frustrated or seriously difficult. The precautionary measure must be notified to the affected party with express mention of the reasons for its adoption. The measures must be proportionate to the damage to be avoided and in the amount strictly necessary to ensure the collection of the debt. Under no circumstances will any such damage be taken that may result from difficult or impossible repair.

Responsible body

State Revenue Office

General information on the procedure

Starting method


Applicant: Administration

Place for presentation


Offices of the Tax Agency.

Post Office.

Other places covered by article 16 of Act 39/2015.


Provided by the Administration.

Process/service phases

Start: The adoption of the measures ex officio by the Administration, and the affected party is notified expressly stating the reasons for their adoption. When the tax debt is not 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, the precautionary measures may be adopted at any time in 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: A) They are converted into seizures in the enforcement procedure or in precautionary legal measures, which will have effect from the date of adoption of the precautionary measure. B) The circumstances that led to their adoption disappear. C) That, at the request of the interested party, they should be replaced by another guarantee that is deemed sufficient. In any case, the precautionary measures must be lifted if the taxpayer presents a joint guarantee of a credit institution or mutual guarantee company or a surety insurance certificate guaranteeing the payment of the amount of the precautionary measure. If the taxpayer makes voluntary payment of the tax obligation whose enforcement ensured the precautionary measure, without including suspension of the payment, the Tax Administration must pay the expenses of the guarantee provided. D) That this period should be extended by a reasoned agreement, without the extension being able to exceed six months


Electronic processing

Resolution deadline

It does not have

Resolution body

State Revenue Office


Replacement: Term: One month. On a poteative basis, before the branch from which the administrative act comes to appeal, stating that it has not filed an economic-administrative claim.

Economic-administrative claim: Term: One month from the day following the notification of the contested act or to the day on which the procedure or previous appeal for reversal can be considered resolved. He/she will address the administrative body that has issued the claim.

Information related to electronic processing

Identification system

Electronic DNI, Electronic Certificate, Other, PIN code

Level of interactivity

Level 4: Electronic processing


Basic Regulations