In accordance with the provisions of Article 79.2 of the General Rules of Collection, adopted by Royal Decree 939/2005 of 29 July, and again using the procedures for collecting the possibilities offered by the new technologies, the Resolution of 16 December 2011, of the Directorate General of the State Administration of Tax Administration, was issued, establishing the procedure for making through the Internet the embargo of money in accounts to the open view in credit institutions whose balances are wholly or partially (a) to be granted and to those whose ownership corresponds to debtors in insolvency.

This Resolution establishes a procedure for the Internet to be carried out in respect of open accounts in credit institutions in certain cases where the telematic finalisation of the procedure is special. difficulty due to the legal status of the account or the debtor. In particular, it allows for the conduct of money embargo on open-view accounts whose balances are affected by total or partial pignorations, as well as those other whose ownership corresponds to incourseable debtors in Conclave processes

At present, the mentioned procedure is carried out through the Electronic Headquarters of the State Administration of Tax Administration, in which the credit institutions act by means of manual captures on the screen, a question that actions may be slowed down when the number of steps to be taken by such Entities is high.

In order to alleviate this situation, this Resolution is dictated, which comes to introduce the possibility that, in the framework of these embargo procedures through the Electronic Headquarters of the State Administration Agency Tax, data telematic exchanges can be carried out, which will allow those credit institutions that wish to automate the treatment of the measures of embargo directed to them, thus facilitating a significantly more efficient management. Agile for your part.

By virtue of all of the above, I have:

First. Amendment of the Resolution of 16 December 2011, of the Directorate-General of the State Agency for Tax Administration, establishing the procedure for making the money embargo on account through the Internet open in credit institutions whose balances are wholly or partially pledged and of those other whose ownership corresponds to debtors in insolvency.

The following amendments are introduced in the Resolution of 16 December 2011, of the Directorate General of the State Administration of Tax Administration, which establishes the procedure for carrying out internet the freezing of money in open-view accounts in credit institutions whose balances are wholly or partially pledged and of those other whose ownership corresponds to debtors in insolvency:

One. A new third paragraph is added, with the following wording:

" Tercera. Data telematics exchange.

The actions referred to in points 2.1, 2.2, 2.3, 2.4 and 2.6 of the third paragraph of this Resolution may be carried out by means of telematic exchange of data between the State Administration Agency. Tax and credit institutions, while respecting, in any case, the same time limits as those mentioned in the above mentioned points.

Data telematics exchange services are listed in Annex I.

Those entities interested in acting in the manner indicated in the preceding paragraph shall inform the holder of the Department of Collection of the State Tax Administration Agency.

Upon confirmation of the Department of Tax Informatics, the Collection Department shall inform each credit institution, in good time, the moment at which it will be effectively initiated. action by telematic exchanges of data. From that moment on, the Entities may operate according to the procedure set out in this paragraph.

At the same time as making inquiries available to the credit institutions that opt for the data telematic exchange system, the State Tax Administration Agency will provide the same, for the same time. procedure, information regarding the measures of embargo previously blocked and pending entry into the Treasury. This information shall be in accordance with the content set out in Annex II. '

As soon as it is technically possible, and by Resolution of the Directorate General of the State Tax Administration Agency, the procedure and specifications necessary for the information to be provided referred to in the preceding paragraph, shall be extended to the provision of the payment letters credit institutions (models 003) in which, for each attachment due diligence, they shall consist of both the amount to be entered for each Entity in question the restricted account as the date on which the entry is to be made.

Two. Annexes I and II listed as Annexes to this Resolution are inserted.

Second. Applicability.

The provisions of this Resolution shall apply to those measures of seizure of accounts in the light generated by the State Tax Administration Agency from 1 December 2015.

Madrid July 29, 2015. -Director General of the State Administration of Tax Administration, Santiago Menéndez Menéndez.

ANNEX I

Telematic Exchange Specifications

The telematic exchange will be conducted through web services (developed by the State Tax Administration Agency) and to which the transmitting entities will be able to access at any time.

Three web services will be developed:

Diligence.

Response to Diligence (Constraints).

Obstacle lifting.

Diligence

Collection by the credit institutions of the proceedings issued by the State Administration of Tax Administration and which are pending in response to them. This service will be offered in three request modes:

1. All the proceedings are not answered.

2. Non-answered and not previously collected due diligence.

3. Proceedings not answered and which have already been previously taken (have already been "filed").

Request data.

Credit Entities will access this service by indicating their Transmitting Entity code, their Credit Entity code, and the request mode.

If the service is accessed by indicating only a Transmitting Entity code, data will be provided from all credit institutions associated with that transmitter, while access is also indicated by a Credit Entity. provide information only for that Credit Entity.

Request response data.

-For each diligence:

• N.I.F. of the debtor.

• Name and surname or social reason of the debtor.

• Number of diligence.

• Amount of the embargo diligence.

• Date of presentation (If it has already been previously collected, it will correspond to the date that this diligence has been collected for the first time).

-For each account:

• BIC.

• IBAN.

• Pre-response code: The previous response code may be "09" (account pledged), "10" (debtor in the process of insolvency according to the Credit Entity) or "99" (debtor in the process of insolvency according to the information available in the State Tax Administration Agency).

Response to Diligence (Constraints)

Sending the credit institutions to the State Administration of Tax Administration of the answers to the proceedings (obstacles).

Data provided by the Credit Entities.

-Transmitting entity.

-Credit entity.

-For each diligence:

• The embargo due number.

-For each account:

• BIC.

• IBAN (extensible to other accounts).

• Code of response (same as in Resolution of 16 December 2011 of the Directorate-General of the State Agency for Tax Administration, establishing the procedure to be carried out by telematic means Money embargo on open view in Credit Entities).

• Pignoration-free trabated amount.

• Account type:

"1": Current account.

"2": Account or savings book.

"3": Term imposition.

"4": Financial account.

"5": Credit account.

"6": Other accounts.

• Income deadline.

• Strated amount affected pignoration.

• Date of the pignoration.

• Due date of the guaranteed obligation.

• Amount of the guaranteed obligation.

• Date of the lock.

• Terceria Interposition by the Entity (Yes/No).

• Accounting Balance.

Note: Where there is more than one guaranteed obligation, the "due date of the guaranteed obligation" shall be entered in the "guarantee obligation" corresponding to that which expires at the latest. In addition, in the paragraph corresponding to the "amount of the guaranteed obligation", the sum of all the guaranteed obligations must be entered.

Obstacle lifts

Collection by the banks of the Uprising issued by the State Tax Administration Agency.

Request data.

Credit Entities will access this service by indicating their Transmitting Entity code and, optionally, a Credit Entity code

If the service is accessed by indicating only a Transmitting Entity code, data shall be provided for all credit institutions associated with that transmitter, whereas if the credit institution is also accessed, a credit institution is also indicated, information is provided only for that Credit Entity.

Request response data.

-For each diligence:

• N.I.F. of the debtor.

• Name and surname or social reason of the debtor.

• The embargo due number.

• Date of Uprising.

• Total amount to be shipped.

• Amount locked.

-For each account:

• BIC.

• IBAN.

• Amount of Uprising.

Detailed technical specifications.

They will be published in the Electronic Headquarters of the State Tax Administration Agency.

ANNEX II

Revenue Pending Revenue Specifications

Diligent and pending income will be provided through a web service (developed by the State Tax Administration Agency) and to which the Transmitting Entities will be able to access time.

Request data.

Credit Entities will access this service by indicating their Transmitting Entity code and, optionally, a Credit Entity code.

If the service is accessed by indicating only a Transmitting Entity code, data shall be provided for all credit institutions associated with that broadcaster, whereas if the credit institution is also accessed, a credit institution is also indicated, information is provided only for that Credit Entity.

Request response data.

-For each diligence:

• N.I.F. of the debtor.

• Name and surname or social reason of the debtor.

• The embargo due number.

• Amount to be entered.

• Date of presentation.

-For each account:

• BIC.

• IBAN.

• Code of response (same as in Resolution of 16 December 2011 of the Directorate-General of the State Agency for Tax Administration, establishing the procedure to be carried out by telematic means Money embargo on open view in Credit Entities).

• Pignoration-free trabated amount.

• Account type.

• Income deadline.

• Strated amount affected pignoration.

• Date of the pignoration.

• Due date of the guaranteed obligation.

• Amount of the guaranteed obligation.

• Date of the lock.

• Terceria Interposition by the Entity (Yes/No).

• Accounting Balance.

Detailed technical specifications.

They will be published in the Electronic Headquarters of the State Tax Administration Agency.