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V2273-20 ·3 July 2020 ·consulta-vinculante Medium impact
Tax

Seized commercial or lease credits must be paid into the Treasury, not to the lessor

A query was raised regarding the obligation to comply with an attachment of commercial or lease credits. The DGT ruled that the attachment becomes enforceable upon notification and that payment must be made to the Treasury rather than to the lessor.

In 6 key points

How it affects those involved

This ruling clarifies the mandatory procedure for complying with judicial or administrative attachments on credit rights, ensuring funds are directed to the public treasury to prevent improper payments to creditors.

Lifecycle

2020-07-03PublishedPublished 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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