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A financing entity has enquired whether it must comply with attachment orders regarding credits that dealerships hold against their customers. The DGT has ruled that, as it acts as the payer of the amounts due to the dealership, it must comply with the attachment diligence.
Cuestión planteada Cumplimiento de las diligencias de embargo.
Según el artículo 81.a) del Reglamento General de Recaudación, la entidad debe cumplir las diligencias de embargo en su condición de pagador de los créditos que los concesionarios tengan contra sus clientes. Si el crédito conlleva pagos sucesivos, el pagador debe ingresar en el Tesoro los importes correspondientes hasta el límite de la deuda, salvo notificación en contrario.
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