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V1639-19 ·1 July 2019 ·consulta-vinculante Medium impact
Tax

Asset seizure cannot be lifted to sell property and settle debt if enforcement proceedings remain open

The applicant requested the lifting of an attachment on their property to sell it and use the proceeds to settle their debt. The DGT ruled that this is not possible because the enforcement proceedings have not yet been concluded.

In 6 key points

Lifecycle

2019-07-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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