Resolution Of July 29, 2015, Of The General Direction Of The State Agency Of Tax Administration, Amending That Of 16 December 2011, Which Establishes The Procedure For The Emb Via Internet...

Original Language Title: Resolución de 29 de julio de 2015, de la Dirección General de la Agencia Estatal de Administración Tributaria, por la que se modifica la de 16 de diciembre de 2011, por la que se establece el procedimiento para efectuar a través de internet el emb...

Read the untranslated law here: http://www.boe.es/buscar/doc.php?id=BOE-A-2015-8988

In accordance with the provisions of article 79.2 of the General Regulation of fundraising, approved by Royal Decree 939/2005, of 29 July, and again using the possibilities offered by new technologies in fundraising procedures, was issued the resolution of 16 December 2011, of the General direction of the State Agency for tax administration, which establishes the procedure for the seizure of money in accounts via internet to the view open in credit institutions whose balances are totally or partially pledged and those whose ownership corresponds to debtors in bankruptcy situation.

This decision establishes a procedure that enables Internet ban on accounts opened in credit in certain cases where the completion procedure telematics is of special difficulty because of the legal status of the account or of the debtor. In particular, it allows to carry out actions of seizure of money in open sight accounts whose balances are subject to total or partial, pledges as well as those others whose ownership corresponds to debtors in bankruptcy proceedings at present the aforementioned procedure is performed through the electronic Office of the State tax administration agency in which credit institutions act through hand catches on screen, question that can slow down the proceedings when the number of errands that need to meet such entities is high.

In order to alleviate this situation dictates this resolution, which comes to introduce the possibility of that, within the framework of these procedures for embargo through the electronic Office of the State tax administration agency, electronic exchanges of data, can be carried out which will allow for credit entities they wish to automate the proceedings for seizure treatment they directed more agile is thus facilitating management significantly on his hand.

By virtue of the foregoing, I have: first. Amendment to the resolution of 16 December 2011, of the General direction of the State tax administration agency, which establishes the procedure for the seizure of money in sight accounts in credit institutions whose balances are totally or partially pledged and those of others whose ownership corresponds to debtors in bankruptcy situation via internet.

The following changes are introduced in the resolution of 16 December 2011, of the General direction of the State Agency for tax administration, which establishes the procedure for the seizure of money in sight accounts in credit institutions whose balances are totally or partially pledged and those of others whose ownership corresponds to debtors in bankruptcy situation via internet : One. Bis, added a new third paragraph with the following wording: «third bis. Electronic exchange of data.

The actions referred to in points 2.1, 2.2, 2.3, 2.4 and 2.6 of paragraph 2 of the third paragraph of this resolution may be made through telematic data exchange between the State tax administration agency and credit institutions, respecting, in any case, the same deadlines that are collected in the aforementioned points.

Electronic data exchange services set out in annex I.

Those entities interested in acting in the manner provided in the preceding paragraph shall notify the holder of the Department of revenue of the State tax administration agency.

Upon confirmation of the tax Department, the Department of revenue will be in awareness of each entity's credit, in advance, the moment that will start effectively acting through telematic data exchanges. From that moment, the entities can operate according to the procedure in this section.

At the time put lien proceedings available to credit institutions which opt for telematic data exchange system, the State tax administration agency will provide to them, by the same procedure, information regarding proceedings for embargo previously locked and pending admission to the public Treasury. This information shall be subject to the content contained in annex II.'

As soon as it is technically possible, and through resolution of the Directorate General of the Agency State of tax administration, will be established the procedure and the required specifications so that the information referred to in the previous paragraph extends to the availability of credit cards for payment (model 003) in which, for every Stagecoach embargo lock object both indicated the amount to enter for each entity in the account restricted as the date on which such income should be.

Two. Annexes I and II contained as annexes to this resolution are inserted.

Second. Applicability.

The provisions of the present resolution shall apply to those proceedings of embargo on sight accounts generated by the State tax administration agency from December 1, 2015.

Madrid 29 July 2015.-the Director General of the State tax administration, Santiago Menéndez.

Annex I specifications of the telematic exchange telematic Exchange is performed by means of web services (developed by the State tax administration agency) and that transmitting entities may access at any time.

There will be three web services: proceedings.

Response to inquiries (latches).

Surveys of obstacles.

You proceedings collection by credit institutions of the proceedings issued by the State tax administration agency and which are pending answer to those. This service will be offered in three types of request: 1. all unanswered criminal.

2 inquiries not answered and not previously listed.

3 unanswered proceedings and that it have been collected previously (and they have been 'submitted').

Details of the request.

Credit institutions accessing this service indicating your transmitting entity code, your code of credit institution and request mode.

If access service only indicating a transmitting entity code, we will supply data of all credit institutions associated with this Blaster, while accessing also indicated a credit institution, will provide information only from such credit institution.

Response to request data.

-For each diligence: • NIF of the debtor.

• Name and surname or business name of the debtor.

• Number of diligence.

• Amount of diligence of embargo.

• Filing date (if it has already been collected previously, will match the date that has been collected for the first time this diligence).

-For each account: • BIC.

• IBAN.

• Previous response code: the previous response code may be '09' (account pignorada), «10» (debtor in bankruptcy process according to the credit institution) or «99» (debtor in bankruptcy process according to the information available on the State tax administration agency).

Response to proceedings (latches) shipment of credit institutions to the State Agency for tax administration of responses to the proceedings (latches).

Data provided by credit institutions.

-Transmitting entity.

-Credit institution.

-For each diligence: • number of diligence of embargo.

-For each account: • BIC.

• IBAN (extendable to other accounts).

• Response code (the same as in resolution of December 16, 2011 for the General direction of the State Agency for tax administration, which establishes the procedure for the seizure of money in sight accounts in credit institutions by electronic means).

• Locked free pledge amount.

• Account type: «1»: current account.

«2»: account or savings book.

«3»: taxation term.

"4": financial account.

«5»: credit account.

«6»: other accounts.

• Date income limit.

• Locked on pledge amount.

• Date of the pledge.

• Expiration date of the secured obligation.

• Amount of the secured obligation.

• Date of the lock.

• Filing of third party proceedings by the entity (Yes/No).

• Accounting balance.

Note: When there is more than one secured obligation, must be given in «date of expiration of the secured obligation» for the one that expires later. Also, in the section corresponding to the "amount of the secured obligation" must be given the summation of all the secured obligations.

Surveys of obstacles collection by the rising banks issued by the State tax administration agency.

Details of the request.

Credit institutions accessing this service indicating your entity code transmitter and, optionally, a code of credit institution
If you can access the service only indicating a transmitting entity code, data from all credit institutions associated with this Blaster, while if the access is also indicated a credit institution, will provide information only from the credit institution will be provided.

Response to request data.

-For each diligence: • NIF of the debtor.

• Name and surname or business name of the debtor.

• Number of diligence of embargo.

• Date of uprising.

• Total amount seized.

• Locked amount.

-For each account: • BIC.

• IBAN.

• Amount of the uprising.

Detailed technical specifications.

They will be published in the electronic Headquartes of the State tax administration agency.

Annex II specifications of proceedings pending entry locked and entry pending proceedings will be supplied by means of a web service (developed by the Agencia Estatal de Administración Tributaria) and transmitting entities may access at any time.

Details of the request.

Credit institutions accessing this service indicating your entity code transmitter and, optionally, a code of a credit institution.

If you can access the service only indicating a transmitting entity code, data from all credit institutions associated with this Blaster, while if the access is also indicated a credit institution, will provide information only from the credit institution will be provided.

Response to request data.

-For each diligence: • NIF of the debtor.

• Name and surname or business name of the debtor.

• Number of diligence of embargo.

• Outstanding income amount.

• Date of presentation.

-For each account: • BIC.

• IBAN.

• Response code (the same as in resolution of December 16, 2011 for the General direction of the State Agency for tax administration, which establishes the procedure for the seizure of money in sight accounts in credit institutions by electronic means).

• Locked free pledge amount.

• Account type.

• Date income limit.

• Locked on pledge amount.

• Date of the pledge.

• Expiration date of the secured obligation.

• Amount of the secured obligation.

• Date of the lock.

• Filing of third party proceedings by the entity (Yes/No).

• Accounting balance.

Detailed technical specifications.

They will be published in the electronic Headquartes of the State tax administration agency.