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A taxpayer asks about the requirements for a notary demand to prove they have attempted to collect an uncollectible debt. The DGT clarifies that the demand must be a notarial act certifying the attempt to deliver the formal notice to the recipient.
Cuestión planteada Requisitos exigidos para acreditar mediante requerimiento notarial que se ha instado el cobro de la deuda. En particular, si el requerimiento notarial puede ser realizado por un notario cuyo domicilio radique en un municipio distinto al del destinatario y si el acuse de recibo del requerimiento debe reflejar que el destinatario ha sido localizado en su domicilio.
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