Considerations regarding Payments

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.

Forms of Payment

Payment of debts to Social Security during the administrative enforcement procedure should be made in cash, using legal tender, by cheque, by bank transfer, debit or credit card or any other payment method authorised by the Social Security Treasury General.

  1. Legal tender. Cash payments in legal currency will be made, in all cases, through the collaborating entities authorised for this purpose.
  2. Cheque that, in addition to the general requirements set out in the specific legislation relating to cheques, must meet the following requirements:

    1. Made out to Tesorería General de la Seguridad Social (Social Security Treasury General) and crossed to the Entity in which the collection or collaborating entity has its duly authorised account.
    2. Drawn against a Financial or Credit Entity duly authorised and registered in the corresponding Register and located in national territory.
    3. Dated on the same day or at the most two days prior to the date on which it is submitted.
    4. Confirmed, approved or certified by the Entity against which it is drawn, which will freeze the amount of the cheque for payment upon presentation for a minimum period of thirty days following its date of issue.
    5. Give the name or business name of the drawer, and if applicable, their tax identification number or code, which should be clearly written below the signature. Where a representative is acting on behalf of the interested party, in addition to the above details, you should write the full name of the account holder in the title box.

  3. Bank transfer. Transfer orders can be made through a Bank or Banker entered in the official register of Banks, Savings Banks, Financial Entity or Credit or Depository Institutions, for payment into special accounts reserved for enforced collection payments, and should state the specific debt to which the payment corresponds as well as the contribution account code of the debtor and their other identifying information. The deposits made by way of bank transfer will be taken as having been effected on the date on which they are received by the Financial Entity to which they are transferred.
  4. Debit or credit card. Social Security debts that have entered the enforcement period can be paid using debit or credit cards. The e-Office may be accessed without a digital certificate and payments can be made through the service "Payment of Social Security debts by card".
  5. Any other methods authorised by the Social Security Treasury General.

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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