Types of levies

Bank account seizures are a mandate directed to credit institutions, with the purpose of retaining, in the accounts owned by the debtor identified in the diligence, the amount indicated therein, up to the limit of the balance existing in the accounts, on the date on which it is received by the entity.

The entity will retain the existing balances in all accounts that the identified debtor has in the entity, even if only one appears in the seizure order.

The entity will retain the indicated amount and pay it into the Treasury in the name of the debtor.

Account seizure proceedings are directed to, and therefore their processing is the responsibility of, credit institutions.

The seizure of wages, salaries and pensions consists of a periodic deduction from the wage, salary or pension received by the debtor. The amount deducted is a percentage of the salary, which varies depending on the amount and is calculated with respect to the Interprofessional Minimum Wage.

You can consult the amounts to be withheld from each salary in the Calculation of the Amount to be Withheld from Salaries option in the "Embargo Tools" section. 

Recipients of the seizure order, as long as there is an employment relationship with the debtor, must continue to retain and pay the corresponding amount to the Tax Agency until the full amount indicated in the order is paid or until they receive a lifting of the seizure or a notice of termination. 

A credit embargo is sent to people or entities that have some relationship with the debtor, either because they carry out operations, either occasionally or periodically, with him, or because they have leased some property for which they pay the debtor an amount for this concept. When a seizure of this type is received, the entire of the payment or payments that must be made to the debtor are seized and must be paid to the Tax Agency. 

The recipients of the seizure order, as long as there is a commercial relationship with the debtor, must continue to retain and pay into the AEAT all payments and in the same terms that they would have to pay to the debtor until the total amount indicated in the order is paid or until they receive a lifting of the seizure or a notification of completion. 

One type of credit seizure is that of Point of Sale Terminals, in which the entities that manage this card collection system are asked to submit to the Tax Agency the invoices that they must pay to the debtors.

When securities are seized, the Depositary Entity is asked to retain them, that is, they cannot be transferred or sold while they remain seized, and, if appropriate, a sale may be requested to obtain a sufficient amount to cover the debt pursued by the holder of those securities.

Seizures of this type of property are generally carried out directly on the debtor. The debtor is informed by notification of the seizure order that the debt is seized, meaning that he cannot transfer it or, if he does, the recipient is liable for the seized debt. In order to have proof of this embargo, it is recorded in a Registry (Property Registry, Registry of movable property, traffic headquarters, etc.).

When the seized property is a movable asset, the debtor or the person who possesses the property may be required to deposit it somewhere or not. 

The purpose of this type of seizure is to obtain sufficient money to cover the debt through auction sale.