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V1422-14 28 May 2014 · SG de Tributos Criterion in force
OTRO · embargo

Monthly invoiced amounts and guarantee fund payments must be paid into the Treasury once released

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.

The question raised

In the event that the consultant receives an attachment order for the amounts owed to its client, if the only amounts owed by the consultant to the "client" are those integrated into the "non-payment guarantee fund" and non-payments by the calling users occur subsequent to the receipt of the attachment order, what is the amount that must be paid into the Public Treasury in compliance with the attachment?

The DGT's ruling

The amounts that the consultant must satisfy on a monthly basis have a monthly maturity, therefore 95% of the invoiced amount must be paid into the Treasury at that time. The 5% corresponding to the non-payment guarantee fund must be paid when said amounts are released in favor of the client. The consultant must prove to the Administration the factual circumstances that justify this procedure.

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