Seizure of a main residence in Spain due to debts to Social Security

Law 14/2013 of 27/9/13, commonly known as the Entrepreneurs Act, includes a modification regarding the seizure of a main residence due to debts owed to Social Security by self-employed workers, which are described below:

  • Law 14/2013 aims to facilitate a second opportunity to self-employed workers affected by the debt collection procedure. The law establishes an extension, of one or two years, of the time period that should pass between the notification of the first procedure of seizure and the completion of the auction, the tender offer or any other administrative means of transfer of ownership, when it affects the main residence of a self-employed worker.
  • In this way, for purposes of the satisfaction and payment of tax debts and any type of debt subject to the collection process in the area of Social Security, the administrative seizure of real estate (if the self-employed worker were to reliably confirm that it deals with a residence that constitutes his habitual residence), will remain conditioned on: first, there being no other properties of the debtor sufficient to immediately fulfill the collection procedure, and second, a minimum period of two years must pass between the notification of the collection proceedings and the completion of the auction, the tender offer or any other administrative means of the transfer of ownership . This time period will not be interrupted nor suspended, in any case, nor in the event of extensions of the original seizure or deferment of the registry annotations.

This article is not considered as legal advice

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