Can Tax Authorities seize accounts of those who have no debts?

Can Tax Authorities seize accounts of people who do not have any debts? Tax Authorities can seize bank accounts even if the taxpayer is up to date with all tax debts. The General Tax Law allows it to adopt what we could call "preventive precautionary measures" to try to ensure that a foreseeable tax debt is paid.

However, the situation is aggravated when, as is currently happening, the Treasury applies this measure indiscriminately and frequently, affecting many taxpayers who have never had any intention of failing to pay the taxes due to them.

Joaquim Botanch, senior associate in Tax Law, reflects on this adoption of precautionary measures in his article published in Cinco Días.

Access to the full article.