External debts

The Tax Agency, in addition to managing the collections of tax debts it is responsible for, is also responsible for managing the collections in the enforcement period of debts of other administrations and public bodies when these have not been paid in the voluntary period. 

The recovery procedure for these debts of external entities is basically the same for all of them, and is broadly the same as the recovery procedure foreseen for the AEAT's own debts. It will start with the notification of the enforcement order. In some cases, the enforcement order is issued by the external body and notified by the AEAT and in others it is issued and notified by the AEAT (depending on the type of debt). In both cases, the Tax Agency's role is exclusively that of collections. Therefore, in order to know the full details of the content of the debt, the debtor will have to contact the body that generated the debt. 

The origin of these debts can be very varied, ranging from Ministries to Autonomous Communities and City Councils, and all types of public bodies, and can be penalties or settlements, reimbursements or other and correspond to tax debts or other public law debts. 

In the case of appeals against external debts whose enforcement order is issued by the external body, the appeal must be heard and resolved by the external body. In these cases, the Tax Agency assumes executive collection management under the corresponding agreement.