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Reform of the General Collection Regulations

On December 30, 2017, Royal Decree No. 1071/2017, of December 29, was published in the BOE, by means of which the General Collection Regulations in order to adapt it to the reforms introduced in the LGT by Laws 7/2012, to modify the tax and budgetary regulations and to adapt the financial regulations for the intensification of actions in the prevention and fight against fraud, and 34/2015, of partial modification of the LGT.

The main novelties in relation to this Regulation refer to deferrals and installments, the so-called related obligations and the new auction system.

As regards the requests for postponement or division It establishes, among others:

  • In cases of insolvency, the obligation to declare, providing proof, that the tax debt in question is not considered a credit against the estate, to the extent that the tax debts corresponding to such credits are not considered deferred or fractional.
  • The inadmissibility of a request for postponement or division if it concurs with a request for suspension at the seat of a review procedure, with the apparent purpose of avoiding delays. It will also be inadmissible when there is a suspension of the processing in administrative headquarters for an alleged tax offense.
  • The mention of the possibility of requesting the postponement or splitting of debts corresponding to withholdings and payments on account is deleted from the Regulation.
  • It is specified that, in the cases of postponement or installment requests requested in the executive period, the guarantee must also include the surcharges of the executive period that would have accrued. Therefore, the guarantee will cover the amount of the debt in the voluntary period, the default interest generated by the deferral and 25 percent of the sum of both items. Now, when the debt is in the executive period, the guarantee must cover the deferred amount, including the surcharge of the corresponding executive period, the default interest generated by the deferral, plus 5 percent of the sum of both items.

Se will compensate ex officio, as a consequence of the regularization in which they are involved related obligations of which amounts to be paid and returned, both amounts during the voluntary payment period. In this case, the settlement of accrued default interest will also proceed, as provided in article 26.5 of the LGT.

Regarding auction system, the following modifications are relevant:

  • Modification of the legal regime for the alienation of seized assets - in particular, in the auction procedure - to adapt it to the terms and specifications of the electronic procedure provided for in the Auction Portal of the Official State Gazette.
  • Among others, a reduction in the amount of the deposit required for participation in the auction (from 20 to 5 percent) is incorporated, in order to enhance participation in it; modifications are introduced to take into account that participation in the auction will be, in any case, by electronic means; and the second tender and the direct award in some case are eliminated, in order to simplify the disposal procedure, as well as its transparency and agility.

The possibility of realizing payments in kind It is also restricted, arbitrating new causes of inadmissibility of the application when goods are presented that due to their characteristics do not have and cannot ever be considered as Spanish Historical Heritage assets.

To facilitate the seizure of deposits, accounts or securities, in the credit institutions, its eventual extension is facilitated to all the assets and rights existing in said entity and not only to the parties in the office to which the seizure was directed as it happened before the regulatory modification.

The possibility is expressly enabled that the proceedings for the seizure of short-term credits and wages and salaries may be submitted electronically when so agreed with the recipient, in terms similar to the already existing practice with financial entities.

The possibility of preventive annotation in the Property Registry of the legal prohibition of disposition of certain real estate by companies, when shares or participations of the same have been seized.

Collection particularities are also regulated in cases of declaration of responsibility associated with the liquidation linked to tax offense, as well as the exaction of civil liability for these crimes, making express reference to the collection of the fine


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