When does the enforced recovery start?

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When the executive collection period begins depends on how the tax debt was established. The executive period and the enforcement procedure are distinct: the executive period begins on the date specified by Article 161(1) of Spain’s General Tax Law (LGT); the tax authority collects through the enforcement procedure, which begins when an enforcement order (providencia de apremio) is served (Articles 161(3) and 167(1) LGT).

1. Debts assessed by the tax authority. If the authority serves an assessment and it is not paid within the period under Article 62 LGT, the executive period begins on the day after that payment period expires (Article 161(1)(a) LGT). Executive surcharges and, where applicable, interest may then be due. The enforcement procedure begins later, when the enforcement order is served.

2. Self-assessments filed on time but not paid. The executive period begins on the day after the payment deadline set by the tax rules expires, even if the self-assessment was filed earlier (Article 161(1)(b) LGT). For example, if the payment deadline is 20 June and the self-assessment is filed without payment on 27 May, the executive period begins on 21 June.

3. Self-assessments filed late and not paid. If the payment deadline had already expired when the self-assessment was filed, the executive period begins on the day after filing (Article 161(1)(b) LGT). It is therefore incorrect to say that the executive period can never begin simply because the self-assessment was not filed on time.

4. Self-assessment not yet filed. Until a self-assessment has been filed or an administrative assessment has been served, the executive period does not begin under the rules above. The tax authority may check or investigate the taxpayer’s position and, where appropriate, issue and serve an assessment; if it is not paid within the applicable period, the executive period begins on the following day. If the taxpayer later files a late self-assessment without paying, the rule in section 3 applies.

An application for deferral, instalments or set-off filed during the voluntary payment period may prevent the executive period from beginning while it is being processed, subject to the exceptions in Article 161(2) LGT. Assessing an individual debt requires checking the tax, the relevant deadlines, filing and service dates, and whether deferral, instalments, set-off or suspension was requested.