Ministry of Finance PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

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Administrative Procedures

General Information

Name

Tax collection. Precautionary measures.

Type of procedure/service
Tax information
Subject
Taxes
SIA code
997869
Description

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.

Body responsible for the procedure
State Tax Administration Agency (EA0028512)

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