Once the executive procedure has been initiated, after the voluntary payment periods expressed in the execution document have elapsed without payment being made, the enforcement providence will be issued, by virtue of which the executive action against the assets of the debtor will be taken.
The enforcement providence will contain express reference to the outstanding debt stated in the corresponding execution document and a clear warning to the debtor that, should the debt not be settled within a period of fifteen days, his or her assets will be embargoed in an amount sufficient to cover payment of the principle of the debt, surcharge, accrued late payment penalty, and where appropriate, the costs of the procedure.
The late payment penalty accrued up until payment of the debt, will be demandable fifteen days after notification of the enforcement providence.
The late payment penalty rate will be the legal interest on money in force at any time during the period of accrual, plus 25 percent, unless established otherwise under the General State Budget Act.
As regards the accrual of interest, the following should be differentiated:
- The interest on the principle of the debt that accrues from the end of the regulatory payment period.
- The surcharge interest that accrues once fifteen days has elapsed following notification of the enforcement providence.
Costs in the enforcement procedure are understood as those that are produced during the enforced execution procedure. The costs produced will, in any case, be charged to the party against whom the enforcement is carried out, from whom they will be demanded.
The following expenses are considered costs:
-
Those for investigation and enquiries regarding the elements that make up the assets of the debtor .
-
Surveyors fees and other fees paid to persons who intervene in the procedure, as well as those that accrue for appraisal and transfer of the embargoed assets.
-
Fees and duties payable for the issue of copies, certificates, abstracts, testimonies and similar documents that need to be requested in order to carry out the procedure correctly, unless these are obtained from registries and offices that provide them free of charge.
-
Those produced by the deposit and administration, where appropriate, of the embargoed assets, including dismantlement, packaging, preparation, transport, storage, custody, upkeep and conservation.
-
Any other expenses that are essential for the execution, with prior authorisation from the competent Provincial Directorate of the Central Treasury for Social Security.
The enforcement providence will be notified to the debtor by means of notification addressed to the debtor, containing the following details:
-
Identification details of the subject responsible for payment of the debt.
-
Concept and amount of the outstanding debt for principle and surcharge, as well as the period to which it corresponds.
-
Indication that the debt has not been paid.
-
Date of issue.
-
Warning that if the payment is not made within a period of fifteen calendar days following the notification, late payment penalty accrued from the end of the regulatory payment period will be demandable.
-
Warning that once the enforcement providence is final in the administrative procedure, without payment having been made, administrative execution of the guarantees in place will be carried out and, when appropriate, embargo of the assets of the person against whom the enforcement procedure has been brought, in an amount sufficient to cover the principle of the debt, the surcharges, interests, and the costs produced in the procedure and those that it is estimated will arise up to the date of payment or the adjudication of the assets in favour of the Social Security.
-
Express mention that the only appeal admissible against the enforcement providence will be for the motives established, duly justified, as specified below:
- Payment
- Expiry
- Material or arithmetical error in the debt assessment
- Cancellation or deferral of the debt or suspension of the procedure
- Failure to notify the debt claim, when appropriate, the settlement report or the resolutions that arise from these or from the self assessments of the payments.
Filing of an appeal will suspend the enforcement procedure, without the need to present a guarantee, until notification of the resolution on the appeal.
If an express resolution is not issued within a period of three months the appeal presented will be understood to have been rejected, in the manner and with the effects established under articles 43 and 44 of Law 30/1992, of 25th November, on Law and Jurisdiction of Public Administration Offices and Common Administrative Procedure.
Enforcement providence that has not been appealed against and those against which appeals have been presented, but were rejected, will be notified, with indication of the execution document by virtue of which they were dictated, to the corresponding Executive Collection Unit for it to proceed with the embargo of the assets of the debtor and any other actions that correspond within the enforcement procedure.