La compensación de oficio a raíz de la anulación de un embargo: RTEAC de19 de enero de 2023, RG 00/07892/2022, en unificación de criterio

Abstract

The TEAC unifies criteria in matters of payment by offsetting, applying a criterion of good administration. Once a seizure has been annulled on review by an economic-administrative —or judicial— body, the administration cannot decree the offsetting of the debt from which the illegal seizure arose, ex officio, in execution of that decision. Arbitrating the payment of a debt
by offsetting it with a right to a refund arising from an enforcement procedure —aimed at collecting the same debt— annulled due to illegal actions in its formalisation lacks logic, and does not encourage the tax authorities to act diligently in the exercise of their functions.