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A query was raised regarding the obligation to comply with an attachment of commercial or lease credits. The DGT ruled that the attachment becomes enforceable upon notification and that payment must be made to the Treasury rather than to the lessor.
Cuestión planteada
El consultante está obligado a cumplir el embargo de créditos comerciales o arrendaticios según la LGT y el RGR. El crédito queda afectado a la deuda hasta su vencimiento y, si hay pagos sucesivos, se ordenará al pagador ingresar los importes en el Tesoro. El uso de domiciliación bancaria no impide que el pago deba realizarse en el Tesoro según la diligencia de embargo.
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