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The inquirer asks whether they should pay a debt to the Tax Agency due to a seizure or to a financial institution following a prior assignment of credit. The DGT rules that if the assignment occurred before the seizure, the original creditor is no longer the rightful recipient; therefore, payment must be made to the assignee, although the debtor is obliged to inform the Administration of said assignment.
Cuestión planteada ¿Qué prevalece a la hora de realizar el pago de los créditos pendientes llegado su vencimiento, la diligencia de embargo de créditos notificada o la cesión de créditos a la entidad financiera, y en consecuencia, a quién debe el consultante realizar el ingreso de los mismos, a la Agencia Tributaria o a la entidad financiera?
Si la cesión de crédito es anterior a la notificación de la diligencia de embargo, el deudor ya no mantiene la relación con el acreedor original, por lo que no se aplica el artículo 81.a del RGR. El consultante debe informar al órgano de la Administración tributaria sobre la cesión del crédito para cumplir con su deber de colaboración. Asimismo, se advierte de la responsabilidad solidaria por incumplir órdenes de embargo o colaborar en la ocultación de bienes.
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