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Executive Collection


General Information


At the end of the voluntary payment period, collect any outstanding debts with Social Security through the Enforcement Order and, where applicable, carry out any enforcement actions provided for in law.


People against whom an enforcement procedure is initiated to recover Social Security debts.

  • To pay the debt, there is a "payment document" that accompanies the Enforcement Order.
  • No official form is required to lodge an Administrative Appeal.
  • Identification document
  • Appeal
  • Documentation to support the Administrative Appeal
Where to make the payment:
  • Payments can only be made into the account number stated in the Enforcement Order, at Financial Institutions or Collaborating Agents of the collecting entities of the Social Security General Treasury, in cash, with a cheque that meets regulation requirements, via transfer or by using a credit or debit card through the Social Security e-Office.
  • To process the Administrative Appeal you need to go to the corresponding Provincial Office of the Social Security Treasury General, and you can also lodge an appeal at any of the places indicated in Article 38 of law 30/1992, of 26-11-1992, the Legal Regime of the Public Administrations and the Common Administrative Procedure.
  • The Payment will be accepted at any time during the enforcement order procedure, prior to the seizure of assets, including any surcharges, interest and costs accrued:

    • If the payment is made within 15 calendar days from the receipt of the Enforcement Order, no late payment interest will be charged.

    • If the payment is made more than 15 days after the Enforcement Order is received, the interested party will be required to pay any late payment interest (legal interest increased by 25%) accrued from the end of the regulatory payment period, up until the date the debt is paid, for the principal, and from the Enforcement Order payment deadline for the surcharges, which must be calculated by and paid to the Collection Enforcement Unit

  • The interested party may lodge an Administrative Appeal within 1 month from the date they are issued with the Enforcement Order, if any of the following situations apply:

    • Payment
    • Payment of the debt is deferred, the procedure is cancelled or suspended.
    • Expiry.
    • Material or arithmetical error when determining the debt.
    • Failure to provide notification of the debt claim, where applicable, of the settlement record or the resolutions that these or voluntary payments give rise to.

Lodging an Appeal for the above mentioned reasons will result in the suspension of the enforcement procedure, without the need to present guarantees, until notification of the outcome of the appeal is received.


If the debtor does not interrupt the Enforced Collection procedure within the time period established in the Enforcement Order, they will proceed with the:

If the debtor interrupts the process due to payment or lodging an Administrative Appeal, the following occurs:


When the pursued debts have been settled including the principal, surcharges, interest, where applicable, and costs.

Other important information:
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