Indeed, if you want to suspend the continuation of the enforcement procedure, it is necessary to accompany the resource with a guarantee. This warranty should cover, in addition to the principal debt, a 25 percent surcharge to cover the enforcement, interests and costs that may accrue.
The guarantee shall be a guarantee of solidarity character, provided by a financial institution, however, debits lower than 100,000 pesetas joint and several guarantee is accepted, provided by two taxpayers of the locality that have a recognized solvency.
The guarantee may be replaced by a deposit in cash or government securities in the General Deposit boxes.
Exceptionally, the actions of the proceedings would remain suspended without warranty, if it proves the existence of any of the following causes:
a) There has been material or any other arithmetic error of fact in determining the tax debt. It is understood by error that made it obvious, clear and indisputable, differentiating error of law, which requires a legal qualification, followed by a statement based on it. In many cases it is difficult to distinguish when an error is of right and when it is of fact.
b) That debt has been paid.
c) That the debt has been written off compensated, suspended or postponed.