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V2030-22 ·21 September 2022 ·consulta-vinculante Medium impact
Tax

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

The applicant inquires about the feasibility of seizing credits held against third parties. The DGT rules that only credits that have already accrued but are not yet due can be seized, or those involving successive payments under continuous contracts or ongoing relationships.

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Lifecycle

2022-09-21PublishedPublished 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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