Can they seize bank account balances? Is there a limit?

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Short answer: yes. Bank account balances and other assets held by a depositary institution may be attached in tax enforcement, up to the amount owed and the applicable surcharges, interest and costs. Specific rules protect co-owners, wages and pensions, and fixed-term deposits.

Scope of the attachment

The attachment notice must identify the account, deposit or other asset known to the tax authority. Without identifying every asset in advance, the attachment may extend to other assets and rights belonging to the debtor at the same institution, within the territorial jurisdiction of the authority issuing the attachment, and up to the outstanding debt, executive surcharge, interest and costs (Article 171.1 of the General Tax Act (LGT) and Article 79.1 of the General Collection Regulations (RGR)). Current law therefore does not limit an attachment to one branch or prevent it from reaching other debtor assets at that institution within the relevant jurisdiction.

The prior authorisation required by Article 93.3 LGT concerns individualised requests for bank account movements and transactions. That information-gathering authorisation must be distinguished from an attachment notice: it is not a general prerequisite for every attachment once the assets have been identified as the law requires.

Co-owners and protected amounts

If an account has several holders, only the share belonging to the tax debtor may be attached. The law presumes the balance belongs to the holders in equal shares unless a different beneficial ownership can be proved (Article 171.2 LGT). Joint account ownership does not automatically make the whole balance answerable for another holder’s debt.

Where wages, salary or pension payments are regularly credited to the account, the exemption limits in the Civil Procedure Act (LEC) must be respected. For this purpose, the relevant amount is the salary, wage or pension credited in the month of attachment or, if none was credited, in the preceding month (Article 171.3 LGT and Article 607 LEC). The exempt minimum and progressive thresholds depend on the amount and the circumstances set out by law.

Fixed-term deposits, retention and notice

A fixed-term deposit may also be attached immediately. As a general rule, retained funds are paid into the Treasury after 20 calendar days have elapsed from the day following attachment, unless the collection authority has instructed otherwise. If the deposit matures later, payment is made then or the following day, as applicable. If the holder may withdraw early and cancels the deposit, payment is made on the day after cancellation (Articles 79.4 and 79.6 RGR).

If the attachment was carried out without the debtor present, the attachment notice is served on the debtor after it is made (Article 170.1 LGT). Objections to the attachment notice are limited to the grounds listed in Article 170.3 LGT, including extinguishment or limitation, lack of service of the enforcement order, breach of attachment rules, or suspension of collection.

Legal basis: Articles 93.3, 169, 170 and 171 LGT; Articles 79.1, 79.4 and 79.6 RGR; Articles 605–607 LEC. A specific attachment should be assessed against the actual ownership and source of funds, the enforcement file and the notice served.