Third party ownership rights.

General Data


Third party ownership rights.

Type of procedure





Procedure initiated by a party before the Tax Agency and in the case of expropriation, claiming to be the true owner of the asset or right to be disposed of.

Responsible body

Tax Agency

General information on the procedure

Start method

Interested party

Applicant: Citizen - Company

Place of presentation

  • Online

  • AEAT (Tax Agency) offices.

  • Post offices.

  • Other places established under Article 16 of Law 39/2015 (Ley 39/2015).


Documents on which claimants base their right.

Procedure/service stages

  • Start: Third party claims shall be made in writing, accompanied by the original documents on which the third party bases the right and copies of these, if the party wishes the documents to be returned following review. The statement of claims should be addressed to the body dealing with the enforcement procedure, which will send it to the corresponding body for the formalities to be carried out. If the statement of claims fails to fulfil the requirements for requests addressed to the local office or the third party fails to include the original documents that are the basis of the statement of claims, the body responsible for dealing with it shall request the party to correct said failure, giving the party 10 days to do so as from the day following notification of the request and expressly warning the party that if the request is not fulfilled, the claim will be shelved. Once the documentation has been received or, as the case may be, the defects observed in the submitted documents have been remedied, if appropriate, the claim will be accepted in the procedure, which will be notified to the third party and the party obliged to make the payment. This resolution may be handed down within a period of 15 days as from receipt of the claim or that on which the defects are deemed remedied.

  • Procedure: Within a period of 15 days as from acceptance in the procedure of the third party claim submitted, the responsible body shall sent the claim, together with the documentation provided and the enforcement procedure, to the corresponding body for its resolution. It shall also send a duly reasoned resolution proposal. The body responsible for issuing the resolution may order that the case be completed with any necessary history, reports, documents or information. Additionally, it must request a report from the corresponding legal advice body, which must be issued within a deadline of 15 days. All the documents in the enforcement procedure that could affect the third party claim resolution shall be sent together with the report request.

  • End and Enforcement: Approval of the claim shall determine the lifting of the embargo agreed on the assets or rights subject to the claim, except if their disposal had been previously agreed due to the impossibility of their conservation without the delay producing their deterioration or substantial damage in their value; in this case, the claimant shall receive the product obtained from the disposal plus the corresponding settlement of legal interest in the claimant's favour on the amount received, calculated from the date the deposit was consigned to that of the payment order.

Resolution deadline

3 Months

Resolution body

Tax Agency


Third Party Rights Lawsuit: Lodging of the corresponding lawsuit for third party rights, of which this procedure is a prior and mandatory administrative requirement.

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. Artículo 165.3. (BOE 18-diciembre-2003)

Ley 1/2000, de 7 de enero de Enjuiciamiento Civil. (BOE 8-enero-2000)

Real Decreto 939/2005, de 29 de julio, por el que se aprueba el Reglamento General de Recaudación. Artículos 117 a 122. (BOE 2-septiembre-2005)

Ley 39/2015, de 1 de octubre, del Procedimiento Administrativo Común de las Administraciones Públicas (BOE 02-10-2015)

Resolución de 22 de enero de 2013, de la Presidencia de la Agencia Estatal de la Administración Tributaria, sobre organización y atribución de competencias en el área de recaudación. (BOE 25-enero-2013)