Social Security

To collect, upon termination of the voluntary payment period, the debts pending with the Social Security by means of an Enforcement Order and, as appropriate, by taking any enforcement actions legally provided.

Individuals against whom an executive procedure has begun for debts to the Social Security.

• To make payment of the debt, there is a "payment document" that is included with the Enforcement Order.
  
• There is no official form for lodging an Appeal for Review.

• Identification document
• Appeal
• Documentation justifying the appeal

• Payment may be made only at the Financial Entity and to the account number indicated in the Enforcement Order and using the accompanying payment document.
  
  
• To process an Appeal for Review you should contact the Provincial Directorate of the relevant General Treasury of the Social Security. It may also be processed, in addition to the Provincial Directorate, at any other location indicated in Article 38 of Law 30/1992, of 26/11, on the Legal Framework for Public Administration and Common Administrative Procedure.

• Payment  will be accepted at any time during the enforcement procedure before seized property is awarded, including surcharges, interest and costs payable:
  
  
  • If payment is made within 15 calendar days as from receipt of the Enforcement Order, no late payment penalties will be charged.
    
    
  • If payment is made later than 15 days following  receipt of the Enforcement Order, late interest will be applied (the legal interest rate plus 25%), accrued as from the end of the regulatory payment period up to the date when payment of the main debt is made, and as from the expiration of the Enforcement Order payment period for the surcharge, for which the calculation and settlement thereof should be requested at the Enforced Collection Unit.
  
  
• The interested party may lodge an Appeal for Review within 1 month of receiving the Enforcement Order for the following reasons only:
  
  
  • Payment
  • Granting of debt deferment, debt write-off or suspension of the procedure.
  • Expiry.
  • Material or mathematical error in determining the debt.
  • No notice of the debt claim, if applicable, of the  settlement certificate or of the resolutions originated by the latter or by the self-assessment of payments.

Lodging the Appeal for the reasons cited suspends the enforcement procedure, without requiring the presentation of guarantees, until its resolution has been notified.

If the debtor does not interrupt the Enforced Collection process within the periods established in the Enforcement Order, the following will occur:

• The existing guarantees will be executed administratively.
• Seizure of property.
• Disposal of seized property.

If the debtor interrupts the process by making the payment or if the appeal for review is upheld:

• End of the enforcement order.

When all debts are resolved, including principal, surcharge, interest, as appropriate and costs.

• Considerations about the payment of contributions.
• Regulations.
• New General Collection Regulations (Royal Decree 1415/2004, of 11 June):

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