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V1972-14 21 July 2014 · SG de Tributos Criterion in force
OTRO · medidas cautelares

Preventative seizure as a precautionary measure must be proportionate to the damage it seeks to prevent

A query was raised regarding the type of preventative seizure that may be adopted as a precautionary measure under the principle of proportionality following an inspection. The Directorate General of the Treasury (DGT) responds that proportionality is an indeterminate legal concept that the Administration must evaluate on a case-by-case basis.

The question raised

What would be the preventive seizure that, eventually, may be adopted under Article 81.4 of Law 58/2003, of December 17, General Tax Law, (BOE of 18), hereinafter LGT, as a precautionary measure given that the regulations require precautionary measures to be proportionate?

The DGT's ruling

The preventive seizure of assets and rights may be adopted as a precautionary measure provided that it is proportionate to the damage intended to be avoided and complies with legal requirements. In the absence of a regulatory definition of proportionality, the Tax Administration must evaluate this indeterminate legal concept in each specific case.

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