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A company has requested clarification on how seizure procedures apply when using promissory notes to pay suppliers. The DGT explains that the credit is incorporated into the promissory note at the moment the instrument is delivered to the supplier, making the promissory note the subject of the seizure.
Cuestión planteada El consultante desea conocer cómo debe proceder en estos casos cuando concurran las referidas circunstancias.
El objeto del embargo será el pagaré desde el momento de su entrega al proveedor (deudor de la Hacienda Pública). Si el pagaré es nominativo no a la orden, el embargo obliga al deudor a entregarlo a los órganos de recaudación al vencimiento. En los casos de títulos a la orden o al portador, se debe solicitar información sobre eventuales endosos o cesiones para su gestión de cobro.
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