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V0388-24 ·12 March 2024 ·consulta-vinculante Medium impact
Tax

Accrued credits or those from successive performance operations are subject to attachment

The applicant inquired about the possibility of attaching future credits. The DGT ruled that credits with uncertain existence or those that have not yet arisen cannot be attached; however, credits that have already accrued but are not yet due, or those arising from successive performance contracts, are attachable.

In 6 key points

How it affects those involved

This ruling clarifies the scope of asset attachment, distinguishing between uncertain future claims and accrued rights or ongoing contractual obligations.

Lifecycle

2024-03-12PublishedPublished 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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