What this letter is
It is a notice from the Tesorería General de la Seguridad Social (TGSS) (Social Security General Treasury) that you have unpaid contributions. It usually goes to self-employed workers and companies, but also to people who employ a domestic worker. There are two main types: the reclamación de deuda (debt claim), which is still a request for payment, and the providencia de apremio (enforcement notice), which starts forced collection. If you don’t pay an enforcement notice, the next step can be a seizure.
How to read it: the key parts
| What you see on the letter | What it means |
|---|---|
| Tesorería General de la Seguridad Social / Dirección Provincial / Unidad de Recaudación Ejecutiva (URE) (General Treasury / provincial office / enforcement collection unit) | Who is claiming the debt. If the URE appears, you are already in enforced collection. |
| Reclamación de deuda or Providencia de apremio (debt claim or enforcement notice) | The type of letter. It’s the first thing you need to identify. |
| Nº de reclamación / Nº de providencia / Nº de documento (claim / notice / document number) | The reference for paying or appealing. |
| CCC or NAF (contribution account code or Social Security number) | Your contribution account code or your affiliation number. |
| Período (period) | The months of contributions owed. |
| Principal (principal) | The contributions without the surcharge. |
| Recargo (10 %, 20 % or 35 %) (surcharge) | The penalty for paying late (art. 30 LGSS). |
| Plazo de ingreso and Pie de recursos (payment deadline and appeals note) | Until when to pay and which appeal is available. |
What deadline you have
Reclamación de deuda (art. 64 of the Collection Regulations):
- Notified between the 1st and the 15th: you pay by the 5th of the following month.
- Notified between the 16th and the last day: by the 20th of the following month.
Providencia de apremio: 15 calendar days from notification. After that, late-payment interest is charged and seizure can begin (art. 38 LGSS).
Self-employed workers are required to receive Social Security notifications electronically. If you don’t open the notification within 10 calendar days, it is treated as delivered.
Example: you are notified of a debt claim on 22 April. You have until 20 May.
What you can do
| Option | When it makes sense | What happens next |
|---|---|---|
| Pay everything on time | If the debt is correct and you can | You avoid interest and seizures. |
| Ask for a deferral (aplazamiento) | If you can’t pay all at once | Up to 5 years, with interest. Collection is suspended while you keep to it. |
| Recurso de alzada (appeal to a higher authority) | If you already paid, weren’t notified earlier, or there’s an error | You have one month. Against an enforcement notice, only on specific grounds. |
| Provide proof of payment | If you already paid | The TGSS cancels the debt. |
| Do nothing | Never | Surcharges, interest and seizure of accounts or wages. |
The deferral can’t include your workers’ share of contributions or the workplace accident contributions. That part must be paid within one month of being notified that the deferral was granted.
What happens if you do nothing
- An unpaid debt claim becomes a providencia de apremio.
- With the enforcement notice, after 15 calendar days, intereses de demora (late-payment interest) are charged on the debt.
- The URE can embargar (seize) accounts, wages, tax refunds or assets.
- While you owe money, you aren’t al corriente (up to date): you may lose grants, contribution discounts or public contracts.
Common mistakes
- Not telling a debt claim apart from an enforcement notice.
- Waiting until you have all the money instead of asking for a deferral in time.
- Appealing the enforcement notice on grounds that aren’t accepted.
- Not checking electronic notifications when you are self-employed.
- Paying without the right document, so the payment isn’t applied to the debt.
How to respond, step by step
- Identify the type of letter, its number and the deadline.
- Log in to Import@ss or the Social Security online portal (sede electrónica) with Cl@ve or a digital certificate.
- To pay, get the payment document for that debt and pay at a bank or online. Keep the receipt.
- To defer, use the deferral request procedure before the seizure goes further.
- To appeal, file a recurso de alzada through the electronic registry, attaching the evidence.
Sample text (write it in Spanish):
Referencia [n.º de providencia]. D./D.ª [nombre], NIF [número], interpongo recurso de alzada contra la providencia de apremio notificada el [fecha] por [motivo: pago previo / falta de notificación de la reclamación de deuda / error aritmético]. Adjunto [justificante].
(In English: Reference [enforcement notice number]. I, [name], NIF [number], file an appeal to a higher authority against the enforcement notice notified on [date] on the ground of [reason: prior payment / lack of notification of the debt claim / arithmetic error]. I attach [receipt].)
Cartamiga tip: if you can’t pay it all, ask for a deferral as soon as possible. It buys you time and keeps you up to date with Social Security as long as you keep up the payments.