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V2885-18 ·7 November 2018 ·consulta-vinculante Medium impact
Tax

If credit assignment precedes seizure notification, payment must be made to the new creditor, with a duty to inform the Administration

The inquirer asks whether they should pay a debt to the Tax Agency due to a seizure or to a financial institution following a prior assignment of credit. The DGT rules that if the assignment occurred before the seizure, the original creditor is no longer the rightful recipient; therefore, payment must be made to the assignee, although the debtor is obliged to inform the Administration of said assignment.

In 6 key points

How it affects those involved

This clarifies the priority of credit assignments over seizure notifications, establishing that debtors must identify the current legal creditor to avoid improper payments, while maintaining a duty of cooperation with tax authorities.

Lifecycle

2018-11-07PublishedPublished 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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