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The AEAT Directorate General has established the procedure for the electronic seizure of funds held in accounts with payment service providers, in accordance with Law 58/2003 (Articles 96 and 171) and Royal Decree 939/2005 (Article 79.2). This resolution repeals the resolutions of 16 December 2011 which regulated previous procedures. The objective is to modernise the enforcement of seizures on electronic money and bank transfers.
For payment service providers, a procedural framework is established for the electronic execution of seizures by the Tax Administration. Entities must be prepared to respond to these electronic communications from the AEAT. For taxpayers, the measure streamlines the Administration's ability to secure debts by seizing funds in accounts held with payment service providers.
The tax team reviews your specific situation.
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