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V2885-18 7 November 2018 · SG de Tributos Criterion in force
OTRO · cesión de créditos

If credit assignment precedes seizure notification, payment must be made to the new creditor, with a duty to inform the Administration

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.

The question raised

When making payments of outstanding credits upon their maturity, which prevails: the notified seizure order of credits or the assignment of credits to the financial institution, and consequently, to whom must the consultant make the payment, the Tax Agency or the financial institution?

The DGT's ruling

If the assignment of credit precedes the notification of the seizure order, the debtor no longer maintains a relationship with the original creditor; therefore, Article 81.a of the RGR is not applicable. The consultant must inform the Tax Administration body regarding the assignment of credit to fulfill their duty of cooperation. Furthermore, joint and several liability is warned for failure to comply with seizure orders or for collaborating in the concealment of assets.

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