How does the freezing of property start? What goods can be seized?

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After the payment deadline stated in section 2.10 without having made the payment of the debt, the organs of the Executive Recovery dictate the seizure of property, unless the debt was properly guaranteed, in which case they will proceed to execute it. In the providence, in their judgement, the seizure of assets is ordered and is the sufficient quantity to cover the amount of the claim pursued, surcharges, interest and costs.

The bodies of the Executive Collection must observe a seizure order, depending on the nature of the attachable assets. For example, firstly the Collection should direct the embargo to cash or in accounts opened in depository institutions; subsequently, credits, effects, instant realizable values and rights or short-term, to continue with salaries, wages and pensions, real estate, etc ...

The administration has very broad possibilities for investigation and checking to find and track the assets comprising the debtor's estate, not only by the enormous information in its possession (previous statements, provision of information by third parties, etc..) but also by the information requirements that, to that effect, can be directed to third parties: the General Tax Law imposes on any person, natural or legal, public or private, the obligation to provide organs and the executive agency the collection of all data , reports or records with significance for the collection of taxes, of which they are aware by financial professional economic relations, or taxpayers who have debts in the enforcement period.

Exceptionally, goods may not be seized that the law considers "indefeasible".

A new feature of the recent reforms has consisted in declaring jointly liable for payment of the outstanding tax debts to those who are causing or assisting in the malicious concealment of assets or rights of the taxpayer in order to prevent locking tax debts.

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