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An inquirer asks whether they can be subject to seizure for advance payments already made or for non-existent commercial relationships. The DGT rules that credits that do not exist or have not yet arisen cannot be seized.
Cuestión planteada
No es posible embargar créditos respecto a servicios cuyo pago ya se ha efectuado de forma anticipada, pues el crédito no existe. Solo son embargables los créditos devengados cuyo vencimiento no haya llegado, o aquellos que impliquen pagos sucesivos por operaciones de tracto sucesivo o relaciones continuadas. El embargo no puede recaer sobre bienes o derechos cuya efectiva existencia no conste.
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