Can the sat seize my house?

Tax credits arise from non-compliance with tax provisions by taxpayers, after the tax authorities exercise their powers and, as a result thereof, determine the obligations omitted and the applicable penalties; determinations that immediately become tax credits for which they are liable, and may demand payment thereof through the PAE.

The Administrative Enforcement Procedure “PAE” is the coercive means through which the tax authorities may demand payment of tax credits that have not been covered or guaranteed by the taxpayers.

The payment demand is the proceeding by means of which the tax authorities require the taxpayer to pay the unpaid tax credit. If the taxpayer pays the taxes due and the accessories (fines, surcharges), the procedure ends, since the tax obligation is fulfilled. However, if after the requirement, the taxpayer does not make the payment, the second stage of the procedure begins.

Diligence of payment demand and commercial seizure

With the notification of the Providencia de Apremio, the aforementioned administrative procedure is initiated, the outstanding debt is identified, the reduced surcharge of 10% is liquidated and payment is required with the granting of a new payment term, which will be:

If after the aforementioned deadlines the debt is unpaid, the amount of the debt will be increased by the ordinary 20% surcharge, and interest for late payment accrued since the beginning of the enforcement period will also be payable. If the debt is guaranteed, the execution of the guarantee or its collection by seizure of the debtor’s assets and rights will be carried out.

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Request for payment sat example pdf

In accordance with these premises, the General Collection Regulations approved by this Royal Decree will regulate the specific subject matter of the collection procedure, without prejudice to the direct application to said procedure of the regulatory precepts dictated in development of the common rules on tax procedures contained in Title III of the Law, due to their special nature with respect to the general rules of administrative law.

From a subjective point of view, the General Collection Regulation does not only affect the State, but will also be applied by other tax administrations by virtue of the provisions of Article 1 of Law 58/2003, of December 17, 2003, General Tax Law.

In the new regulation, some changes have been made to the structure with respect to the repealed regulation in order to improve the systematics of its precepts and to adapt it to the new Law 58/2003, of December 17, 2003, General Tax Law.

With regard to the possibility of deferring or fractioning the payment of debts, the provisions of articles 65 and 82 of Law 58/2003, of December 17, General Tax Law are developed. Rules are included for the inadmissibility of the requests and, in the case of admission, the effects of the failure to comply with the requirements of the guarantee and the failure to comply with the requirement, the refusal of the deferral or installment payment and, in the event that it has been granted, the failure to formalize the guarantee and the failure to pay within the terms granted are regulated in detail. Finally, it develops the provisions of Law 58/2003, of December 17, 2003, General Tax Law, regarding guarantees in deferments and installments, in particular, with respect to the adoption of precautionary measures in substitution of guarantees. It also regulates the reimbursement of the cost of the guarantees provided for the deferment or installment payment of a debt that has been declared inadmissible.

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Illegalities in the tax demand for payment

The IRS sends letters, and not exactly love letters. If you have ever received a tax demand you know how it feels, most people feel insecure. Maybe everything is correct, but the simple fact that the Tax Authorities are investigating us is usually a cause for concern.

The notifications of the Tax Agency are sent by certified mail or through the electronic mailbox, in both cases it is necessary to sign the acknowledgement of receipt for its reception. From the date of signature begins to count the period of time you have to comply with the requirement.

Keep in mind that if you receive an electronic notification you have 10 working days from receipt to give a response. If this period elapses, the notification will be considered as read and if no response has been received, the procedure will continue.

In the electronic headquarters of the AEAT, in the section “Outstanding procedures”, section “Answer requirements or present documentation related to a notification received from the AEAT”.  To continue the proceedings you need the following: