Enforcement procedure.

Denomination

Enforcement procedure.

Procedure type

Taxation

Subject

Taxes

Purpose

Procedure by which debts due and not paid during the voluntary payment period are collected.

Responsible body

State Revenue Office

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job

Applicant: Administration

Place for presentation

Telematics.

AEAT offices.

Post Offices.

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

Documentation

Notification of the enforcement order.

Phases of the procedure/service

Start: The procedure begins with the notification of the enforcement order in which the surcharges for the enforcement period are settled and a payment period is granted during which, if the total amount of the debt and the reduced enforcement surcharge of 10% are paid, the procedure ends and no late payment interest is settled.

Procedure: If the debt has not been paid after the aforementioned period, the tax authorities are authorized to execute the guarantees provided by the taxpayer and, failing that, to carry out seizure and execution of the debtor's assets to collect the debts. The forced execution of seized assets and rights is carried out through public auction, direct award or competition. During the enforcement period, late payment interest accrues and will be demanded and collected during the enforcement procedure, as well as the costs incurred by the tax authorities as a result of having to resort to this collection procedure.

Termination. The procedure ends for one of these three reasons: For payment of the amount due; by agreement in which the credit is declared totally or partially uncollectible, once all those obliged to pay have been declared bankrupt; by agreement that the debt be extinguished for any other reason. In cases where the debt has been declared uncollectible, the enforcement procedure will be resumed, within the limitation period, when the solvency of any party obliged to pay is known.

Forms

Electronic processing

Resolution deadline

Does not have

Resolution body

State Tax Administration Agency.

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, PIN Code

Level of interactivity

Level 4: Electronic processing