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The onset of enforced recovery differs depending on the nature of the tax debt. There are three situations:
a) Previous debts communicated by the Administration to the taxpayer not paid at due date. It would be the case, if for example, the Property Tax notified by the city council or a settlement notified by the Tax audits as a result of inspections followed against a taxpayer.
In this case, the executive period and administrative proceedings begin the day after the expiration day of payment during the voluntary period (see section 1.10).
b) Debts derived from self-assessments filed on time by the taxpayer, without making the payment of the tax debt. It would be the case, if, for example, a taxpayer who has filed the tax declaration during the voluntary period, and then not made the correlative tax debt payment.
In this case, the executive period starts on the day after the expiry of the voluntary admission day period, even though no income statement has been submitted at an earlier date. For example, assuming that the voluntary income tax period ends on 20thJune, the executive period would not start until 21st June, even if the taxpayer had had no income declaration filed on 27th May.
c) Debts not paid by the taxpayer due to failing to file the corresponding self-assessment. This is the case of a taxpayer who had not submitted their income tax statement within the deadline, and therefore had not made the payment of income tax liability 26.
In this scenario, and although by law it is not clear, we understand that in any case, the opening of enforcement proceedings does not happen.
It cannot be any other way, if one thinks that there is no administrative act notified by the Administration (assumption a), or acknowledgement of debt by the taxpayer (assumption b).
In this case it will be necessary to wait for the Administration, or require the taxpayer to file the settlement declaration corresponding or investigate their tax situation, in order to regularize the situation. It should be noted that although the enforced recovery was not started, the Administration may impose sanctions that are relevant if it finds the existence of an irregular situation.
In any case, the way is left open for the taxpayer to make the payment before being required to do so by the Administration, with the effects mentioned in section 1.7.
... desde que encontré a Serapeum, especialmente Josep Navarro, me he dado cuenta que realmente Josep es un gran profesional, no sólo te asesora sinó que con la jurisprudencia correspondiente, te explica en que situación te encuentras. Actualmente, me está llevando de una manera altamente profesional un tema que complicó mi asesor fiscal anterior ...