Offsetting. Offsetting ex officio.

Denomination

Offsetting. Offsetting ex officio.

Procedure type

Taxation

Subject

Taxes

Purpose

Procedure instituted ex officio by the Tax Agency for declaring the settling of debts during the executive period by offsetting these against recognised loans in favour of the party liable for the tax payment.

Responsible body

State Revenue Office

Start form

job

Applicant: Administration

Place for presentation

Telematics.

Procedure instituted by the local office.

Documentation

The procedure is initiated ex officio by the Administration.

Phases of the procedure/service

Start / Procedure: When a tax debtor is also a creditor of the Tax Agency as a result of a recognised loan, once the voluntary payment period has elapsed the debt shall be offset ex officio and the applicable surcharges of the executive period shall be offset against the loan. Nonetheless, the following will be offset during the voluntary payment period: the amounts to be entered and returned that result from the same limited verification or inspection procedure, with the entry or return of the corresponding differential amount required, the amounts to be entered and returned that result from the performance of a new liquidation because a previous one has been cancelled. In this case, the amount due shall be offset under the notification of the new settlement and the party liable for payment shall be informed of the differential amount so that they may deposit it within the deadlines established in Article 62.2 of General Tax Act 58/2003, of 17 December. In this case, the default interest accrued shall be settled pursuant to the terms of Article 26.5 of General Tax Act 58/2003, of 17 December, which shall be offset under the same agreement.

End: Upon adoption of the offset agreement, the corresponding amount of the debts and loans shall be declared settled Said agreement shall be notified to the interested party and will serve as proof of the settling of the debt. If the loan is smaller than the debt, the following will apply: The portion of the debt that exceeds the credit will follow the ordinary regime, initiating the enforcement procedure, if it is not paid when due, or continuing said procedure, if it had already been initiated previously, making it possible to carry out successive offsets with the credits that may subsequently be recognized in favor of the person obliged to pay. For the competing party, the procedure set forth in section 1 shall apply. If the credit is greater than the debt, once the offset has been declared, the difference shall be paid to the interested party.

Forms

Electronic processing

Resolution deadline

6 months

Resolution body

State Revenue Office

Resources

Replacement: Term: One month. On a discretionary basis, before the office from which the administrative act to be appealed comes, stating that no economic-administrative claim has been filed against it.

Economic-administrative claim: Term: One month from the day following notification of the contested act or from the day on which the procedure or prior appeal for reconsideration may be deemed to have been resolved. It will be addressed to the administrative body that issued the challengeable act.

Identification system

Electronic ID, Electronic Certificate, PIN Code

Level of interactivity

Level 4: Electronic processing