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V3301-23 ·26 December 2023 ·consulta-vinculante Medium impact
Tax

Requesting suspension via non-automatic guarantees does not halt the enforcement period

The applicant asks whether requesting a debt suspension through guarantees other than automatic ones, or being exempt from them, stops the enforcement period. The DGT rules that the Administration may proceed with collection actions regardless of such a request.

In 6 key points

How it affects those involved

This ruling clarifies that requesting a stay of execution through alternative guarantees does not automatically freeze the enforcement process, meaning collection actions can continue.

Lifecycle

2023-12-26PublishedPublished 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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