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You must take into account that only the following grounds for opposition will be admissible against the seizure order :

1. Extinction of the debt or prescription of the right to demand payment.

2. Failure to notify the enforcement order.

3. Failure to comply with the rules governing seizure contained in this Law.

4. Suspension of the collection procedure.

After notification of the attachment order, if the debtor is not satisfied and wishes to appeal, he must choose, within a maximum period of one month from the day following receipt of this notification, whether to lodge an appeal: 

• A appeal for reconsideration , before the body that issued this act, through a written document that will express the reasons why you do not agree with it, and the mention of not having presented an economic administrative claim. It must also contain the following information:

  • Your name or trade name and NIF, and if you are acting through a representative, their name and NIF. If you wish for notifications in relation to the appeal to be sent to a place other than your tax domicile, indicate the address to which you wish them to be sent.

  • The act being appealled, its date and the file number.

  • The place, date and signature.

  If you need to consult the file in order to be able to state the reasons why you are not satisfied with the act, you can go to the above-mentioned office where it will be made available to you.

• An economic-administrative claim , by means of a letter addressed to the Body that issued this act, which must contain, at least, the information indicated above. This economic-administrative claim will be resolved by the competent Economic-Administrative Tribunal, an independent body of the Tax Agency.