Enforcement procedure.

Denomination

Enforcement procedure.

Procedure type

Taxation

Subject

Taxes

Purpose

Procedure by which the collection of debts due and not satisfied in the voluntary payment period is carried out.

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

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 of 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 % completes the procedure and no late payment interest is settled.

Procedure: If after the previous period the debt has not been paid, the Tax Administration is empowered to execute the guarantees provided by the taxpayer and, failing that, carry out seizure and execution actions on 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 that will be demanded and collected in the course of the enforcement procedure, as well as the costs incurred by the Tax Administration as a consequence of having to resort to this collection procedure.

End: The procedure ends for one of these three reasons: a) For the payment of the amount due. b) By agreement in which the credit is declared totally or partially uncollectible, once all those obliged to pay have been declared bankrupt. c) By agreement to extinguish the debt for any other reason. In cases where the credit has been declared uncollectible, the enforcement procedure will be resumed, within the prescription period, when the solvency of someone obliged to pay is known.

Forms

Electronic processing

Resolution deadline

Does not have

Resolution body

State Tax Administration Agency.

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, PIN Code

Interactivity level

Level 4: Electronic processing