What this letter is
The diligencia de embargo (seizure order) is the document with which Hacienda (the Spanish tax authority) seizes something to collect a debt that wasn’t paid after the providencia de apremio (enforcement notice). It may be the balance of an account, part of your wages, a tax refund or money a client owes you.
Two kinds of people receive it. The deudor (debtor), so they know what has been seized. And the pagador (payer: bank, company, tenant, client), who must withhold the money and hand it over to Hacienda.
How to read it: the key parts
| What you see on the letter | What it means |
|---|---|
| Órgano emisor (issuing office: Dependencia Regional de Recaudación) | The office ordering the seizure. |
| Obligado al pago / Deudor (person liable / debtor) | The person who owes. If it isn’t you, you are the payer. |
| Nº de diligencia / Referencia (order number / reference) | You need it to answer or to ask about the debt. |
| CSV (código seguro de verificación) (secure verification code) | To check the letter is genuine. |
| Bien o derecho embargado (asset or right seized) | What is being seized: account, wages, amounts owed, rents, refund. |
| Importe (principal, recargo, intereses y costas) (amount: principal, surcharge, interest and costs) | The total Hacienda wants to collect. It is the maximum that can be withheld. |
| Plazo de contestación / ingreso (deadline to answer / pay in) | For the payer: when to answer and pay in what was withheld. |
| Pie de recursos (appeals note) | Recurso de reposición or reclamación económico-administrativa, 1 month. |
What deadline you have
- If you are the debtor: you have 1 month from the day after notification to file a recurso de reposición (appeal for reconsideration) or a reclamación económico-administrativa (claim before the tax tribunal). Meanwhile, the seizure continues. If you pay, it is lifted.
- If you are the payer: answer as soon as you receive it and follow the letter’s instructions on when to pay in. You can only answer once, so check the details carefully before sending.
What you can do
| Option | When it makes sense | What happens next |
|---|---|---|
| Pay the whole debt | If the debt is correct and you can pay | The seizure is lifted. Ask for it to be lifted if it takes long. |
| Ask to defer or pay in instalments | If you can’t pay all at once | It can stop future seizures. It doesn’t return what was already seized. |
| Recurso de reposición (appeal for reconsideration) | If there is a legal ground (below) | If upheld, the seizure is cancelled and what was withheld is returned. |
| Ask for the limits to be respected | If it’s the account where your salary or pension is paid | Provide your payslip or pension certificate. |
| Answer as the payer | Whenever the order concerns someone else | You withhold and pay in what applies, or explain there is nothing. |
Grounds for challenging it as the debtor: the debt was paid or has expired; you were never notified of the providencia de apremio; the seizure rules were not followed (for example, the wage limits); or collection was suspended.
What happens if you do nothing
- Debtor: the withheld money is paid to Hacienda and more seizures can follow until the debt, the 20 % surcharge, interest and costs are covered.
- Payer: if you don’t withhold or don’t answer through fault or negligence, you can become responsable solidario (jointly liable) and pay up to the amount you should have withheld yourself.
- In an account with several holders, only the debtor’s share is seized. The balance is presumed to be split equally, unless proven otherwise.
Common mistakes
- A payer who doesn’t answer because they “owe the debtor nothing”. You still have to answer.
- Appealing to dispute the tax. That isn’t a valid ground at this stage.
- Not telling the bank that the account receives your salary or pension.
- Paying the debt and not checking that the seizure is lifted.
How to respond, step by step
If you are the debtor:
- Find the debt on the AEAT portal with Cl@ve, a certificado digital (digital certificate) or DNIe (electronic ID card) and check the outstanding amount.
- If it’s correct, pay or request a deferral on the portal.
- If they seized the account where your salary is paid, submit a letter with your latest payslip or pension certificate.
- If you have a legal ground, file a recurso de reposición within 1 month through the portal’s electronic registry or at an office.
If you are the payer:
- Log in to the portal and find “Contestación a la diligencia de embargo” (answer a seizure order), with or without electronic ID.
- State your situation with the debtor on the date you received the order.
- Check the PDF, send it and keep the receipt. Pay in what was withheld as the letter instructs.
Sample text (write it in Spanish):
Solicito que, en aplicación del artículo 171.3 de la Ley General Tributaria, se respeten los límites del artículo 607 de la Ley de Enjuiciamiento Civil en la cuenta [IBAN], donde cobro mi [nómina/pensión]. Aporto [nómina o certificado]. Diligencia [nº o CSV]. [Nombre, NIF, fecha]
(In English: under article 171.3 of the General Tax Act, I request that the limits of article 607 of the Civil Procedure Act be respected for account [IBAN], where I receive my [salary/pension]. I attach [payslip or certificate]. Order [number or CSV]. [Name, NIF, date])
Cartamiga tip: if the account where you receive your salary has been frozen, go to the bank first with your latest payslip. They often fix it there. If not, send the letter to the AEAT as soon as possible.