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Transfer of attached assets or those provided as guarantee by auction

General Details


Transfer of attached assets or those provided as guarantee by auction

Procedure type





Participation in proceedings for forced transfer of assets or rights attached by the Tax Agency or provided as a guarantee thereto.

Responsible body

State Revenue Office

General information of the procedure

Start form


Applicant: Citizen - Company

Place for presentation


AEAT offices.

Post Offices.

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


Sealed envelope. Proof of the constitution of the deposit.

Phases of the procedure/service

First tender

Second tender, in the event of unawarded assets and prior agreement by the auction board

Direct award.

Formalisation of the forced transfer and cancellation of charges.


Electronic processing

Resolution body

State Revenue Office


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.

Information linked to electronic processing

Identification system

Electronic Spanish ID, Electronic certificate

Interactivity level

Level 4: Electronic processing


Basic Regulations