PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

Tax collection. Precautionary measures.

Legal instrument for ensuring collection of the tax debt, wherethrough the local office may adopt provisional precautionary measures when there is reasonable evidence that said collection would otherwise be impeded or severely hampered.

The precautionary measure shall be notified to the affected party explicitly mentioning the reasons that justify adoption thereof.

The measures shall be proportionate to the damage to be avoided and in the strictly necessary amount to ensure collection of the debt. Those which can produce damage that is difficult or impossible to repair shall in no case be adopted.