Enforcement procedure


The enforcement procedure is a tax and enforcement procedure, whose responsible and decision-making body is the State Tax Administration Agency, and its purpose is to collect debts due and not paid in the voluntary payment period.

The enforcement procedure allows the Tax Agency to collect the debts that are owed against it without having to go to court, and may even go as far as coercion, in case the debtors object.

This procedure is requested ex officio by the Administration itself for a public entity and does not require going to court.

In the case of Spain, the basic regulations to which the enforcement procedure is subject corresponds to Law 58/2003, of December 17, General Tax. Articles 163 et seq. (BOE December 18, 2003); and by Royal Decree 939/2005, of July 29, the General Collection Regulation (BOE 2-September-2005) is approved. Thus, each country will stipulate this procedure based on its own legal idiosyncrasies.

Phases of the enforcement procedure

Depending on the country, the phases may vary, but they are usually very similar. We are going to see the phases of the enforcement procedure as stipulated by the Spanish State:

The enforcement procedure begins upon notification of the enforcement order. In it, the surcharges of the competent period are settled and a payment term is granted. Throughout this, if the amount of the debt and the mandatory surcharge is paid, with a reduction of 10%, the procedure is terminated. In this case, you would not have to pay for delay.

In the event that the debt has not been settled within the established period, the Administration may execute the guarantees. This implies seizure and execution of the debtor's assets by public auction, by direct award or competition. Unlike the previous case, interest will be required, as well as the costs of going to this collection procedure by the Administration. In this case, three possible outcomes coexist: payment of the debt and interest, extinguishing the debt through an agreement between the parties, or determining that all or part of the credit is uncollectible. Although, if the latter occurs, the enforcement procedure "will be resumed within the statute of limitations, when the solvency of a person obligated to pay is known."

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