Social Security

Introduction

Once executive proceedings have been initiated, should the debtor, at any time during the enforcement procedure prior to adjudication of the embargoed property, decide to pay the debt, including surcharges, interest as appropriate and accrued costs, such payment will be accepted by the Executive Collection Units. If the payment does not cover the total of these concepts, it will be applied firstly to the costs and then to the remaining debit amounts as far as possible, continuing the enforcement procedure for the rest of the unpaid amount, on the basis of the same executive document.

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Forms of Payment

Payment of debts to the Social Security during administrative enforcement proceedings must be made by way of cash in legal tender, cheque, bank transfer or any other methods authorised by the General Treasury of the Social Security.

1. Cash in legal tender. Cash payments in legal currency will be made, in all cases, through the collaborating entities authorised for this purpose.
   
2. Cheques, apart from the general requirements established in the specific legislation, must have the following characteristics:
   
   1. Be made out to the Tesorería General de la Seguridad Social (General Treasury of the Social Security) and crossed to the Entity in which the collection or collaborating body has its duly authorised account.
      
   2. Be drawn against a Financial or Credit Entity duly authorised and registered in the corresponding Register and situated in national territory.
      
   3. Be dated on the same day or, at most, two days prior to that on which delivery takes place.
      
   4. Be confirmed, approved or certified by the Entity against which it is drawn, which will block the amount of the cheque for payment upon presentation for a minimum period of thirty days following its date of issue.
      
   5. Indicate the name or company name of the drawer and, where appropriate, their tax identification code or number, which shall be clearly stated below the signature. When drawn by an attorney, apart from the aforementioned details, the printed name under the signatory will contain the full name of the current account holder.
      
3. Bank transfer. Transfer orders may be sent through banks or bankers registered in the relevant official register, savings banks, financial entities or credit or deposit institutions, for the payment of the amount in the special accounts reserved for enforced collection deposits and must state the specific item to which the deposit corresponds, as well as the debtor's contribution account code and other identification details. The deposits made by way of bank transfer will be understood to have been carried out on the date on which they are received by the Financial Entity to which they are being transferred.
   
4. Credit or debit card. The payments of debts to the Social Security which are undergoing enforcement proceedings can be made using both credit and debit cards.
   
5. Any other methods authorised by the General Treasury of the Social Security.
   

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Proof of Payment

Anyone who carries out payment of a debt to the Social Security will have the right to receive proof of the payment made.

Proof of payment for cash payments made during the enforcement procedure will be the receipts issued by the Financial Entities or Collaborating Agencies of the collection organisations of the Central Treasury for Social Security where the deposit is made for payment into the special account reserved for executive collection deposits.

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