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A company has requested clarification on the amounts to be paid into the Treasury following an attachment order on payments due to its client, taking into account the existence of a guarantee fund for user non-payment. The DGT has ruled that both the monthly invoiced amounts and, subsequently, the guarantee fund amounts must be paid into the Treasury once they are released in favour of the client.
Cuestión planteada En caso de que el consultante reciba una diligencia de embargo de las cantidades que debe satisfacer a su cliente, si solo existen cantidades debidas por el consultante al "cliente" integradas en el "fondo de garantía de impagos" y se producen impagos por los usuarios llamantes con posterioridad a la recepción de la diligencia de embargo ¿cuál es la cantidad que debe ingresar en el Tesoro Público en cumplimiento del embargo?
Las cantidades que el consultante debe satisfacer mensualmente tienen un vencimiento mensual, por lo que el 95% del importe facturado debe ingresarse en el Tesoro en ese momento. El 5% correspondiente al fondo de garantía de impagos deberá ingresarse cuando dichas cantidades queden liberadas a favor del cliente. El consultante deberá acreditar ante la Administración las circunstancias de hecho que justifiquen este proceder.
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