Offsetting. Offsetting ex officio.

General Data


Offsetting. Offsetting ex officio.

Type of procedure





Procedure instituted ex officio by the Tax Agency for declaring the settling of debts during the executive period by offsetting these against recognised loans in favour of the party liable for the tax payment.

Responsible body

Tax Agency

General information on the procedure

Start method

Ex officio

Applicant: Administration

Place of presentation

  • Online

  • Procedure instituted by the local office.


The procedure is automatically commenced by the local office.

Procedure/service stages

  • Institution / Procedure: When a tax debtor is also a creditor of the Tax Agency as a result of a recognised loan, once the voluntary payment period has elapsed the debt shall be offset ex officio and the applicable surcharges of the executive period shall be offset against the loan.
    Nonetheless, the following will be offset during the voluntary payment period:
    a) The amounts to be paid and refunded resulting from a single limited verification procedure or audit, whereupon the applicable differential amount shall be paid or refunded.
    b) The amounts to be paid and refunded resulting from a new settlement due to cancellation of the previous settlement. In this case, the amount due shall be offset under the notification of the new settlement and the party liable for payment shall be informed of the differential amount so that they may deposit it within the deadlines established in Article 62.2 of General Tax Act 58/2003, of 17 December. In this case, the default interest accrued shall be settled pursuant to the terms of Article 26.5 of General Tax Act 58/2003, of 17 December, which shall be offset under the same agreement.

  • End: Upon adoption of the offset agreement, the corresponding amount of the debts and loans shall be declared settled Said agreement shall be notified to the interested party and will serve as proof of the settling of the debt.
    If the loan is smaller than the debt, the following will apply:
    a) The part of the debt that exceeds the loan will follow the ordinary system, instituting the enforcement procedure if it is not paid upon maturity or continuing with said procedure if it was already instituted, allowing the debt to be successively offset against those loans that can be subsequently recognised in favour of the party liable for payment.
    b) The concurrent party shall proceed pursuant to section 1.If the loan is greater than the debt, after it has been offset the difference will be paid to the interested party.

Resolution deadline

6 months

Resolution body

Tax Agency


Reconsideration: Application period: One month. Optionally, before the office that issued the administrative ruling being appealed, stating that no economic-administrative claim has been lodged against said ruling.

Economic-administrative claim: Application period: One month from the day following notification of the challenged decision or the day on which the proceedings or the prior motion for reversal is deemed as resolved. It should be addressed to the administrative body that issued the ruling being challenged.

Information concerning electronic procedure

Identification system

Electronic DNI (Spanish National ID), Electronic certificate, Clave PIN

Interactivity level

Level 4: Electronic processing


Normativa Básica

Ley 58/2003, de 17 de diciembre , General Tributaria. Artículos 71 a 74. (BOE 18-diciembre-2003)

Real Decreto 939/2005, de 29 de julio, por el que se aprueba el Reglamento General de Recaudación. Artículos 55 a 60. (BOE 2-septiembre-2005)