Administrative Procedures. Ministry of Finance: Enforcement procedure.

Administrative Procedures

Name: Enforcement procedure.
Type of procedure/service: Tax information
Subject: Taxes
SIA code: 991998
Description: Procedure for the collection of expired and unpaid debts during the voluntary payment period.
Body responsible for the procedure: State Tax Administration Agency (EA0028512)

Instigating party

Recipient office

Documents

Deadline for resolution

None

Administrative silence office

None

Competent bodies

End of procedure

Appeals

Reconsideration: Application period: One month. Optionally, before the office that issued the administrative ruling being appealed, stating that no economic-administrative claim has been lodged against said ruling.
Economic-administrative claim: Application period: One month from the day following notification of the challenged decision or the day on which the proceedings or the prior motion for reversal is deemed as resolved. It should be addressed to the administrative body that issued the ruling being challenged.

Basic Regulations

Place of submission

Stages of procedure

Start: The procedure is instituted upon notification of the urgent ruling whereunder the surcharges of the executive period are settled and a payment deadline is granted, during which, upon payment of the total amount of the debt and 10% of the enforcement surcharge, the procedure concludes and late-payment interest is not settled.
Procedure: If the debt has not been paid upon expiry of said deadline, the Tax Agency is authorised to execute the guarantees provided by the taxpayer and, failing these, it will proceed to attach the debtor's assets by way of debt collection. The forced execution of attached assets and rights is carried out by means of public auction, direct award or tender. During the executive period, the late-payment interests accrued shall be requested and collected during the enforcement procedure, in addition to the costs incurred by the Tax Agency as a consequence of having to institute this collection procedure.
End: The procedure shall be concluded on account of one of the following three causes: a) Payment of the amount due. b) Agreement whereby the loan is declared fully or partially uncollectable, upon declaring all the parties liable for payment bankrupt. c) Agreement to extinguish the debt for any other cause. In those cases where the loan has been declared uncollectable, the enforcement procedure will be renewed, within the prescription deadline, upon communication of the solvency of any of the parties liable for payment.

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