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V0290-22 ·15 February 2022 ·consulta-vinculante Medium impact
Tax

Future credits not yet accrued or of uncertain existence cannot be seized

The inquirer asks whether stating they have no outstanding credits following a seizure order affects potential future credits. The DGT rules that only credits already accrued or those arising from successive payments in continuous relationships are subject to seizure.

In 6 key points

Lifecycle

2022-02-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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