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V2372-24 ·20 November 2024 ·consulta-vinculante Medium impact
Tax

Irrigation communities cannot carry out seizures outside their territorial jurisdiction

A query was raised regarding whether irrigation communities can carry out seizures against bank accounts nationwide and whether their management is subject to oversight. The Directorate-General for Traffic (DGT) rules that their power of compulsory enforcement is limited to their specific territorial jurisdiction.

In 6 key points

How it affects those involved

This ruling clarifies the jurisdictional limits of irrigation communities, preventing them from exercising enforcement powers beyond their designated areas.

Lifecycle

2024-11-20PublishedPublished 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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