Skip to main content
Government of Spain Logo
Agency Logo
Mobile menu
Menu options will be loaded here when available
Home
All procedures
Collection
Enforcement procedure
Deferments and instalments
Offsets and extinction by deductions
Persons with tax liability and heirs
Consultation and procedure of attachment proceedings
Pre-contests, contests and special procedures for microenterprises
Other
Persons with tax liability and heirs
Civic responsibility declaration proceedings
Procedure for the declaration of subsidiary responsibility
Collection procedure with respect to heirs.