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Compensation.Ex officio compensation.

General data


Compensation.Ex officio compensation.

Type of procedure





Procedure instituted ex officio by the Tax Agency for declaring the settling of debts during the executive period by offsetting these against recognised loans in favour of the party liable for the tax payment.

Responsible body

Tax Agency

General information on the procedure

Start-up method



Place of presentation


Procedure instituted by the local office.


The procedure is initiated ex officio by the administration.

Phases of the procedure/service

Start / Procedure:When a tax debtor is also a creditor of the Tax Agency as a result of a recognised loan, once the voluntary payment period has elapsed the debt shall be offset ex officio and the applicable surcharges of the executive period shall be offset against the loan.Nonetheless, the following will be offset during the voluntary payment period:a) The amounts to be paid and refunded resulting from a single limited verification procedure or audit, whereupon the applicable differential amount shall be paid or refunded.b) The amounts to be paid and refunded resulting from a new settlement due to cancellation of the previous settlement.In this case, the amount due shall be offset under the notification of the new settlement and the party liable for payment shall be informed of the differential amount so that they may deposit it within the deadlines established in Article 62.2 of General Tax Act 58/2003, of 17 December.In this case, the default interest accrued shall be settled pursuant to the terms of Article 26.5 of General Tax Act 58/2003, of 17 December, which shall be offset under the same agreement.

Termination:Upon adoption of the offset agreement, the corresponding amount of the debts and loans shall be declared settledSaid agreement shall be notified to the interested party and will serve as proof of the settling of the debt.If the loan is smaller than the debt, the following will apply:a) The part of the debt that exceeds the loan will follow the ordinary system, instituting the enforcement procedure if it is not paid upon maturity or continuing with said procedure if it was already instituted, allowing the debt to be successively offset against those loans that can be subsequently recognised in favour of the party liable for payment.b) The concurrent party shall proceed pursuant to section 1.If the loan is greater than the debt, after it has been offset the difference will be paid to the interested party.


Electronic processing

Resolution deadline

6 Months

Resolution body

Tax Agency


Replenishment:Deadline:One month.Optional, with the office that made the administrative decision to be appealed, stating that no economic-administrative claim has been lodged against it.

Economic-administrative claim:Deadline:One month from the day following the date of the decision to be appealed or the date on which the foregoing request for reconsideration was denied.It will be addressed to the administrative body that made the appealable decision.

Information linked to e-processing

Identification system

Electronic DNI, Electronic Certificate, PIN Key

Level of interactivity

Level 4:Electronic processing


Basic Regulations