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The inquirer asks whether stating they have no outstanding credits following a seizure order affects potential future credits. The DGT rules that only credits already accrued or those arising from successive payments in continuous relationships are subject to seizure.
Cuestión planteada El consultante plantea si al contestar la diligencia de crédito comunicando que no existen créditos a favor de la embargada, tiene alguna implicación sobre créditos que se pudieran generar en un futuro.
Solo pueden embargarse los créditos que, al dictarse la diligencia, ya se hayan devengado pero cuyo pago no haya vencido, o aquellos que impliquen pagos sucesivos por operaciones de tracto sucesivo o relaciones continuadas. Es inviable el embargo de créditos futuros aún no nacidos o de existencia incierta. No obstante, el consultante mantiene el deber de colaboración para informar sobre el surgimiento de nuevos créditos susceptibles de embargo.
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