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V3124-18 ·4 December 2018 ·consulta-vinculante Medium impact
Tax

Only accrued credits or those arising from successive payments and continuous relationships are subject to attachment

A taxpayer inquired whether they must report and withhold new payments to a supplier following a precautionary attachment of their credits. The Directorate-General for Tax (DGT) ruled that only credits that have already accrued but have not yet reached maturity, or those involving successive payments under continuous performance contracts or ongoing relationships, are subject to attachment.

In 6 key points

How it affects those involved

This ruling clarifies the scope of precautionary attachments, limiting their application to existing obligations or ongoing contractual relationships, thereby protecting future or unaccrued credits from immediate seizure.

Lifecycle

2018-12-04PublishedPublished 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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